 CJEU Court Cases: IP and TaxationPatrick Uwe Wittenstein
A chapter in Intangibles in the World of Transfer Pricing, 2021, pp 621-636 from Springer Abstract: Abstract The Court of Justice of the EU (“CJEU”) has become a major standard setter in EU tax matters. Intangible property (“IP”) is often regarded as an important driver of today’s multinational firms, in particular with respect to their tax planning activities. The present analysis focuses therefore on court cases of the CJEU that deal with IP and taxation. Using CJEU’s database, this chapter identifies relevant case law and subject matters (such as denial of R&D tax benefits for activities in other EU Member States, exit taxation, and abusive practices) in the area of direct taxation and VAT, and examines whether there is a tendency in judgments of the CJEU with regard to IP and taxation. In his results, the author observes some deviating tendencies, depending on the subject matter. Overall, the CJEU case law on IP and taxation appears to have become consistent over time, but rather more restrictive from a taxpayer’s point of view. Keywords: Court of Justice of the European Union; CJEU; Intellectual property; Intangibles; Taxation; VAT (search for similar items in EconPapers) There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it. Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-319-73332-6_42 Ordering information: This item can be ordered from DOI: 10.1007/978-3-319-73332-6_42 Access Statistics for this chapter More chapters in Springer Books from Springer |
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