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題名 | The Philosophy of National Treatment of Internal Taxation under European Union Law=歐洲聯盟法內地稅國民待遇原則 |
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作者 | 鄧衍森; Teng, Yean-sen; |
期刊 | 東吳法律學報 |
出版日期 | 20001200 |
卷期 | 12:2 2000.12[民89.12] |
頁次 | 頁121-261 |
分類號 | 567.94 |
語文 | eng |
關鍵詞 | 歐洲聯盟法; 內地稅; 國民待遇原則; Economic integration; National treatment; Non-discrimination; Proportionality; Similar products; Rate; Exports; Direct effect; Repayment; Tax; |
中文摘要 | 歐體條約的目的之一為建立各會員國間之共同市場。一般認為共同市場的主要內容是除去貨物自由流通的限制。這當中,對於進口貨物於國內稅所生之歧視也必須加以消除。 本文目的在於探討歐體會員國間之財稅藩籬尚未完全除去之下歐洲共同體條約第九十五條與歐體間貨物自由流通之間之關係。而財稅藩籬的去除可以視為是國家主權的顯著瓦解,也是歐體條約所欲完成之經濟整合的必要工作,然而至今在會員國與共同體本身均進步有限。 關於此,第九十五條就其為超國界經濟關係中國民待遇基本原則之適用而言,在歐體之貨物流通上即扮演相當重要之角色。易言之,第九十五條反應共同體中分割之各國市場之現實而言,說明了會員國財稅主權與進口貨物與本國貨物間平等對待之妥協關係。 本文之研究重點即針對歐體法院適用第九十五條規定所形成判例法之發展中,首先分析法院之哲學,次者,提出對於目前發展之建議,使有關內地稅之條文規定更能在條約整體設計中完成其應有之目的。 |
英文摘要 | The objectives of the Treaty of Rome are to be achieved, inter alia, by the establishment of a common market among the Member States. It is generally accepted that the principal element in a common market is the removal of restrictions on the free movement of goods. That in turn requires, inter alia, the elimination of discrimination against imported goods in the field of internal taxation. The aim of this article is to examine the significance of the function of Article 95(now 90) of the Treaty in relation to the free movement of goods in intra-Community trade when fiscal barriers of Member States are yet to be removed. The removal of fiscal barriers, an essential aspect of the economic integration envisaged by the EC Treaty, may be seen as a significant erosion of national sovereignty and thus far has been little progress on the part of Member States and the Community In this respect, Article 95 (now 90) which is the application of the fundamental principle of national treatment in transnational economic relations, has a significant role to play in the free movement of goods in the Community. In other words、Article 95 (now 90) that reflects the reality of the partitioning national markets in the Community indicates the compromise of fiscal sovereignty of Member States, and the equal treatment between imported products and similar domestic products The research concentrates on the development of the case law of the European Court of Justice on the internal taxation provisions of the Treaty seeking first to analyse the philosophy of the Court, and, secondly, to suggest modifications to the current approach that might better serve the perceived purpose of the internal taxation provisions within the overall scheme of the Treaty. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。