2015•Bulletin for international taxationRequires access

Neutrality and Territoriality – Competing or Converging Concepts in European Tax Law?

Wolfgang Schön

Abstract

This article is based on the Klaus Vogel Lecture delivered on 24 October 2014 at the Vienna University of Economics and Business. It criticizes the increasing recognition of territorial taxing rights in the jurisprudence of the ECJ and pleads strongly both for a unilateral discrimination test and the revival of the concept of coherence.

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Key concepts: Neutrality, Jurisprudence, Law, Political science, Territoriality, Law and economics, Coherence (philosophical gambling strategy), Test (biology)