Tax Treaties and the EC Law Series on International Taxation

The EC Treaty may effectively alter the content of tax treaties, a matter of crucial importance to international tax planning techniques. The laws of the member states of the European Union (EU) and the tax treaties they conclude must be consistent with European Community (EC) law. Apart from EC Directives and Regulations, the EC Treaty itself contains rules directly applicable to matters of international taxation.

In this context, the decisions of the European Court of Justice (ECJ) on the fundamental freedoms laid down in the EC Treaty are of primary importance. If a provision of a tax treaty conflicts with the EC Treaty, the Treaty supersedes it. This collection of essays examines the far-reaching effects of primary EC law, in particular the fundamental freedom provisions in the EC Treaty, on tax treaties concluded by the member states.

Using the method of examination employed by the ECJ, the contributors present a systematic analysis of the effects of the interaction of national tax law, tax treaty law, and the EC Treaty. This work provides an essential source of reference for fiscal experts active in the field of international taxation.

It helps practitioners avoid giving advice that ultimately proves flawed because of a conflicting ruling.