F.Alfredo Garcia Prats
Jean Monnet Chair “EU law and taxation”
Universitat de València.
Derecho Tributario de la UE (libertades fundamentales)
ed by G. Bizioli. Jovene editore. Napoli. 2010. p. 50-148
The paper is the result of the Doctoral Course ‘The abuse of the concept of abuse in tax law’ that was taught in Bergamo 2008.
The paper stresses the problems for having different approaches to tax avoidance and, therefore, tax abuse, and tries to reconcile the different approaches from a comparative perspective. One key point in doing that is to identify the subjects abusing tax laws. Up to now, little has been formulated when the States themselves abuse tax laws, their application and their enforcement, and the same is true as regards tax treaties. In fact, VCLT does not have a specific reaction in case of signatory States abusing but not breaking the treaty. Click here for full text …
Qualification of Hybrid Financial Instruments in Tax Treaties
Diritto e Pratica Tributaria Internazionale, No. 3, p. 977, 2011
The article deals with the interesting issue of the tax treaty qualification problems arising in hybrid financial instruments and structures. The need to fit the great diversity of instruments and legal, economic and accounting trends attached to them into the closed range of treaty income categories forces to analyze the basic elements of the tax treaty definitions of those categories of income, their mutual relationship, the role of the Commentaries and the effects derived from integration between the tax treaty requirements and the tax regime and qualifications of the income arising from the hybrid financial instrument… Click here for full text
Il Patto Di Stabilità E La Governace Multi Livello: Limiti Europei E Finanza Pubblica Locale: L’Esperienza Spagnola
Rivista Trimestrale di Diritto Tributario, Vol. 2, pp. 25-50, 2012
L’articolo esplora le misure adottate in Spagna per affrontare le difficoltà di bilancio nel finanziamento degli enti locali e la sua idoneità ad invertire il ciclo economico e a creare crescita e occupazione in modo sostenibile.
La Spagna ha approvato già dal 2001 numerose misure d’implementazione della stabilità, misure che incidono in modo particolare sugli enti locali. L’articolo è stato terminato il 30 novembre 2011 e quindi non include gli emendamenti previsti dalla Ley organica n. 2 del 27 aprile 2012, in materia di Stabilità di bilancio e sostenibilità finanziaria, pubblicata in Spagna sulla Rivista ufficiale il 30 aprile, ed altre misure che affrontano i debiti in essere degli enti pubblici locali… Click here for full text
La Interpretación Jurisprudencial Como Mecanismo Para Hacer Frente a La Elusión Tributaria (The Judicial Interpretation as a Mechanism to Counteract Tax Evasion)
Tribuna Fiscal núm 220, February 2009.
The article analyzes the ‘Julio Iglesias’ decision of the Spanish Supreme Court of June 11, 2008, which refers to the interpretation and application of the artist’s article of the Dutch-Spanish tax treaty.
Despite the fact that the Dutch-Spanish Tax Treaty does not contain Article 17.2 of the OECD Model Convention in its wording, the Spanish Supreme Court makes reference to the so-called dynamic interpretation to consider that the Convention should be interpreted as if this clause was included in the treaty, thus avoiding the use of artist companies domiciled in the Netherlands by non-resident artists performing in Spain…
Los Efectos De La Incompatibilidad De Las Normas Tributarias Con El Ordenamiento De La Ue Y La Restitución De Lo Ingresado (The Effects of the Incompatibility of Tax Rules with EU Law and the Refund of Paid Amounts)
Revista de Contabilidad y Tributación, núm 364, 2013
The article analyzes the difficulties arising from the verification of the requirements of the principles of efficiency and effectiveness that qualify the EU Law principle of procedural autonomy in the examination of the compatibility of tax laws with European Union Law in the light of the recent ECJ case law. It also examines the possible application of the requirements arising from these principles to cases where there is a procedural rule at a community level, the acceptance of reasonable preclusive terms as a limit to the mandatory restitution of incompatible taxes and the possible extraordinary revision of the res iudicata situations as a requirement of the principle of effectiveness… Click here for full text