The General Agreement on Trade in Services and its impact on European Taxation, in: Lang/Melz/Kristofferson (Hrsg), Value Added Tax and Direct Taxation Similarities and Differences, Amsterdam 2009, ISBN 978-0-8722-060-0, p. 1197 – 1229 [Buchbeitrag]

Inhalt

I. What is GATS?

1. From GATT 1947 to WTO

2. Signatories

II. Obligations, general and specific releases under GATS

1. Structure and guiding principles of GATS

1.1. Structure of GATS

1.2. Most-favoured Nation Treatment (MFN)

1.3. National Treatment (NT)

1.4. General rule on the denial of benefits

1.5. Definitions

2. Limitations of non-discrimination rules

III. Selected Questions and Case law on EC law, GATT and GATS

1. Selected questions on indirect taxes and their potential violation of GATS

1.1. The VAT refund to non-European businesses

1.2. The registration threshold for small enterprises

1.3. Can there be EC law that is not in line with EC law?

2. The defence against unlawful law within the European Community

3. The ECJ’s position on GATT 1947, the WTO package and its impact on EC Law

3.1. Summary

3.2. International Fruit Company NV (1972)

3.3. Fediol (1989)

3.4. Nakajima v. Council (1991)

3.5. Germany v. Council (1994)

3.6. Chiquita Italia S.p.A. (1995)

3.7. Hermès International (1998)

3.8. Portugal v Council (1999)

3.9. Dior and others (2000)

3.10. OGT Fruchthandelsgesellschaft (2001)

3.11. Biret International SA (2003)

3.12. Řízení (2007)

3.13. Other Courts

IV. Conclusions