Die steuerliche Integration des Europäischen Binnenmarktes durch Doppelbesteuerungsabkommen

The author offers a way to eliminate harmful double taxation within the Single European Market. Although the Single European Market has been the central core of the European unification, its completion has yet to be achieved. Particularly, double taxation between the Member States of the EU is an enduring problem without any viable solution in sight. The ECJ holds in settled case law that the fundamental freedoms comprise no ban of genuine juridical double taxation. The author examines art. 293 2nd dent EC as a possible solution. This article opens the instruments of international tax law for purposes of European tax law.
The analysis concludes that the article comprises a commitment to eliminate double taxation within the European Single Market by using double tax treaties. The core of this article is drafted into a directive, transferring the analysis into current law.

The author is a lawyer and a certified tax advisor in Stuttgart, Germany.