Евразийский научно-исследовательский центр сравнительного и международного финансового права

This book is the result of a research project entitled “Horizontal Tax Coordination within the EU and within States” that was conducted by the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business). The aim of this project was to examine the role court judgments have played in the framework of tax harmonization in federal states and how decisive this impact was.
In this respect the participants took also a closer look at ECJ case law and how it may be compared to other jurisdictions where federal fiscal structures exist, such as the United States, Switzerland, Belgium, Spain, Austria, Russia, Mexico, Brazil, India and Australia. The judgments of the various courts were contrasted with each other in order to learn more about the impact on harmonization in the field of tax law. From these findings conclusions for the purpose of EU tax policy were drawn.

Chapter 1
Tax Coordination between Member States in the EU – Role of the ECJ
Joachim Englisch
Chapter 2: Tax Coordination between Regions in Australia – Role of the Courts
Peter Gerangelos
Chapter 3: Tax Coordination between Regions in Austria – Role of the Courts
Michael Lang and Lisa Paterno
Chapter 4: Tax Coordination between Regions in Belgium – Role of the Courts
Edoardo Traversa and Barbara Vintras
Chapter 5: Tax Coordination between Regions in Brazil – Role of the Courts
Luнs Eduardo Schoueri and Mateus Calicchio Barbosa
Chapter 6: Tax Coordination between Regions in India – Role of the Courts
Sunil Gupta
Chapter 7: Influence of the Mexican Judiciary in the Shaping of the National Tax Coordination System: Trends
and Challenges
Cйsar Augusto Domнnguez Crespo and Santiago Solуrzano Ureta
Chapter 8: Tax Coordination between Regions in Russia – Role of the Courts
Danil Vinnitskiy

Chapter 9: Tax Coordination among Regions in Spain – Role of the Courts
Josй A. Rozas
Chapter 10: Tax Coordination between Cantons in Switzerland – Role of the Courts
Madeleine Simonek
Chapter 11: Tax Coordination between the US States – The Role of the Courts
Walter Hellerstein
Chapter 12: Brief Critical Observations on the Problem of Horizontal Tax Coordination between “Overseas Territorial Communities” within the French Republic
Thomas Dubut
Chapter 13: Horizontal Tax Coordination: The Canadian Perspective and a Few General Observations
Maximilian Haag
Chapter 14: Commentary on Horizontal Tax Coordination Conference
Walter Hellerstein
Chapter 15: Similar Cases, Different Outcomes
Peter Hongler
Chapter 16: The Requirements of the EU Internal Market: Steering the Development of Direct Taxes towards a Fair Mix of Positive and Negative Integration
Pasquale Pistone