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EU Tax Materials

Table of Contents

A. EU Treaty
Treaty on European Union (extract)
Treaty on the Functioning of the European Union
Table comparing Article numbers before and after Treaty of Lisbon (in force 2009)

B. Directives
Direct taxation:
Parent-Subsidiary (1990, 2003)
Merger (1990, 2005)
Interest and Royalty (2003, 2004 and 2003 Proposal)
Savings Income (2003)
Council Decision of 2 June 2004 (2004/911/EC) on the signing and conclusion of the Agreement
between the European Community and the Swiss Confederation (etc.)
Agreement between the European Community and the Swiss Confederation (etc.)
Memorandum of Understanding of 26 October 2004 between the European Community, the
Kingdom of Belgium, (etc.) 
Capital Duties (1969 – 1995)

Mutual Assistance:
Mutual Assistance [for the Exchange of Information] (1977)
Proposal: Administrative Cooperation [regarding Exchange of Information, Simultaneous
controls, etc.] (2009)
Mutual Assistance for the Recovery of Claims (2010)

Value-Added Tax:
First VAT Directive
Second VAT Directive
VAT Directive (28 November 2006)
Correlation table articles (old) Sixth VAT Directive to 2006 VAT Directive)

C. European Commission Communications
Communication of 19 December 2006 from the Commission to the Council, the European
Parliament and the European Economic and Social Committee on co-ordinating Member
States’ direct tax systems in the Internal Market on co-ordinating Member States’ direct tax
systems in the Internal Market (COM(2006) 823 final)
Communication of 19 December 2006 from the Commission to the Council, the European
Parliament and the European Economic and Social Committee on tax treatment of losses in
cross-border situations (COM(2006) 824 final)
Communication of 19 December 2006 from the Commission to the Council, the European
Parliament and the European Economic and Social Committee on exit taxation and the need
for co-ordination of Member States’ tax policies (COM(2006) 825 final)

Communication from the Commission to the Council, the European Parliament and the European
Economic and Social Comittee on the application of anti-abuse measures in the area of direct
taxation – within the EU and in relation to third countries (COM(2007) 785 final)

D. Regulation
EEIG (Nr. 2137/85)

E. Arbitration Convention (1990)
Text Convention
Protocol of 25 May 1999
Code of Conduct for the effective implementation of the Arbitration Convention, of 31 March 2005

F. Recommendations
Taxation of certain items of income received by non-residents (1993) 
Taxation of small and medium-sized enterprises (1994)

G. State Aid and Tax Competition
EC Commission Notice of 11 November 1998 on the application of the State aid rules 
EC Commission Report of 9 February 2004 on the implementation of the Commission Notice on
the application of the State aid rules 
Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the
application of Article 93 of the EC Treaty 
Resolution of 1 December 1997 on Code of conduct for business taxation (1997) 
Report Primarolo Group on Code of conduct for business taxation (1999)

H. Transfer Pricing (EU)

  • Resolution on Code of conduct on transfer pricing documentation (2006)
  • Communication of 26 February 2007 from the Commission to the Council, the European
    Parliament and the European Economic and Social Committee on the work of the EU Joint
    Transfer Pricing Forum in the field of dispute avoidance and resolution procedures and on
    Guidelines for Advance Pricing Agreements within the EU

I. Other decisions
Selected national decisions
UK: Marks and Spencer PLC v HM Inspector of Taxes

  • Special Commissioners, Decision released on 17 December 2002
  • High Court of Justice, Order of 16 July 2003 for ECJ preliminary ruling

EFTA Court decisions

  • November 2004, Case E-1/04 (Fokus Bank ASA v The Norwegian State)
  • 7 May 2008, Case E-7/07 (Seabrokers AS v The Norwegian State, represented by Skattedirektoratet
    (the Directorate of Taxes))

M. Exchange of information & other administrative assistance

  • EC Directive of 19 December 1977
  • Council of Europe / OECD 1988 Convention on Mutual Administrative Assistance in Tax Matters
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