Marie Lamensch | University of Brussels (original) (raw)

Papers by Marie Lamensch

Research paper thumbnail of Recent Developments in the CJEU VAT Case Law on Deductions

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Research paper thumbnail of General Report on Value Creation and Taxation: Outlining the Debate

There can be no doubt that “taxing income where value is created” has proved to be a powerful ral... more There can be no doubt that “taxing income where value is created” has proved to be a powerful rallying cry to instigate a global tax reform effort. A deeper study of the alleged principle’s roots, meaning and compatibility with existing national and international tax rules shows, however, that a catchy slogan does not easily translate into concrete action. Instead, a lack of clarity on the intended meaning has opened a Pandora’s box full of half- baked ideas on how to “improve” on the international tax system. So far, despite many thousands of pages of new guidelines, tax policy proposals, discussion papers, academic analyses and a host of legislative amendments prepared in an uncoordinated fashion, the vision of a significantly “better” tax system cannot be said to be any closer to becoming a reality. This study analyses the theoretical foundations for an idea that almost certainly has not been conceived of in consequence of a deep reflection on such basis. It shows that the concep...

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Research paper thumbnail of Literature Review: Craig Eliffe, Taxing the Digital Economy, Theory, Policy and Practice, Cambridge University Press. 2021

Intertax

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Research paper thumbnail of Taxing Remote Digital Supplies

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Research paper thumbnail of Forum: Order in Skellefteå Industrihus AB: A Reversal of the INZO, Ghent Coal Terminal and Breitsohl Jurisprudence?

EC Tax Review

The Order issued by the Court of Justice of the European Union on 18 May 2021 in Skellefteå Indus... more The Order issued by the Court of Justice of the European Union on 18 May 2021 in Skellefteå Industrihus AB may have escaped the attention of most VAT scholars and practitioners. In my opinion, however, it is either based on a wrong interpretation of the Court’s case law in the ITH and Stichting Schoonzicht cases, or constitutes nothing less than a reversal of the CJEU landmark INZO and Breitsohl decisions. VAT, right to deduct, principle of neutrality, aborted transactions, change of use, adjustments, immovable property

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Research paper thumbnail of Fraude TVA et commerce digital

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Research paper thumbnail of From Clicks to Compliance: A Data Conduit to Collect VAT

In our fast-paced and hyper-connected world, more and more consumers are purchasing online, often... more In our fast-paced and hyper-connected world, more and more consumers are purchasing online, often from offshore vendors. Governments have been increasingly interested in exploring various options to collect VAT on these purchases, both in order to protect their revenue and to ensure a level playing field between domestic and offshore businesses. In this article, the authors argue that the current collection models for VAT in cross-border situations are outdated and that there is a need for the development of alternative models which would better fit the digital economy. Going one step further, they make concrete suggestions which create a fairer scenario for local businesses while also preventing offshore businesses from being penalized

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Research paper thumbnail of Digital Services Tax: A Critical Analysis And Comparison With The VAT System

European taxation, 2019

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Research paper thumbnail of Rendering platforms liable to collect and pay VAT on B2C imports: A silver bullet?

International VAT Monitor, 2018

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Research paper thumbnail of Taxing Global Digital Commerce, 2nd edition

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Research paper thumbnail of Collecting Value-added tax in the platform economy: overview of the fundamental issues and recent EU 2018 developments

Intersentia, 2019

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Research paper thumbnail of The Elimination of Double Taxation of Dividends in the EU: Cobelfret Means the End of Belgium’s Final Taxation

Intertax, 2009

With a view to avoid double taxation of dividends, the Belgian ‘definitively taxed income’ rules ... more With a view to avoid double taxation of dividends, the Belgian ‘definitively taxed income’ rules allow parent companies to deduct the dividends received from their subsidiaries resident in another Member State but only up to the amount of their taxable profits in the same taxable period, which potentially limits the deductibility of the dividends received. In the Belgium v. Cobelfret NV (hereinafter ‘Cobelfret’) case, the European Court of Justice (ECJ) decided that, by imposing such a limit, Belgium has not correctly transposed the terms and objectives of the Parent-Subsidiary Directive. After a general introduction on the question of double taxation of dividends (1.1), a short summary of the Cobelfret case (1.2), and of the ECJ decision (2), the present contribution offers a commentary, first, on the possible impact of this decision in Belgium (3.1) and, second, on the coherence of existing ECJ case law on cross-border dividends with the objectives of the Parent-Subsidiary Directi...

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Research paper thumbnail of The role of platforms in B2C e-commerce

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Research paper thumbnail of New Implementing Regulation 282/2011 for the 2006 VAT Directive

EC Tax Review, 2011

This article seeks to provide a comprehensive summary of Council Regulation 282/2011, which, appl... more This article seeks to provide a comprehensive summary of Council Regulation 282/2011, which, applicable from 1 July 2011, recasts Council Regulation 1777/2005 and introduces several implementing measures for the 2006 VAT Directive. These are mostly based on guidelines previously agreed by the VAT committee and several relate to the changes introduced by the 2008 VAT package. The new provisions are important and touch upon nearly all areas of the VAT system (scope of application, taxable persons, taxable supplies, place of supply, taxable amount, rates, exemptions, deductions, and taxpayer obligations). As concluding remarks, this article also points at some important weaknesses of the new rules related to the compliance costs, the fixed establishment as paying entity, and the proposed tools that Council Regulation 282/2011 provides to taxable persons in order to implement the new rules governing the place of supply of (electronic) services.

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Research paper thumbnail of Different VAT rates for digital and paperback publications in the EU, a breach of ‘fiscal neutrality’? A tentative answer and broader reflection on the coherence of the EU rules prohibiting indirect tax discrimination

World Journal of VAT/GST Law, 2015

Should we apply the same VAT rates to digital and paperback publications for the sake of fiscal n... more Should we apply the same VAT rates to digital and paperback publications for the sake of fiscal neutrality? The debate has been raging on for some time but the question has not yet been analysed in detail, nor in the literature, nor even by the Court of Justice of the European Union in its recent decisions concerning the application by France and Luxembourg of reduced rates for e-books. This is the objective of this paper, and also the occasion to suggest a new perspective on the scope and objective of the case-law based VAT ‘principle of fiscal neutrality’.

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Research paper thumbnail of Are ‘reverse charging’ and the ‘one-stop-scheme’ efficient ways to collect VAT on digital supplies?

World Journal of VAT/GST Law, 2012

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Research paper thumbnail of The Introduction of a 'Tax-and-Fund' System to Subsidise Public Television in France: Cultural Revolution or Legal Swamp?

Journal of Media Law, 2010

Public television in Fra nce i financed on the basis of a licence fee, com mer ial revenu and add... more Public television in Fra nce i financed on the basis of a licence fee, com mer ial revenu and additional direct government grants for ea rm arked project (eg the devel pment of technological projects and the broadcasting of French programme abroad). How ver, it was not until 1968 that France allowed adver tising on the channel of the publi broadcaster ORTF (now France Television ). Advertising was initially limited t two minutes a day. Si nce the 19605, thi amount progres ively increa ed, but r mained heav ily regulated, and adverti ing was graduall y cut back in 2000 to eight minute per hour in peak time ( 12 minutes previously).t In January 2008, President of the French Republic, icola Sarkozy, propo ed the abolition of all advertising on France Televisions. On 5 March 2009 a new law n public television was adopted in France. This law2 (subsequently referred to a 'the new law') goes beyond the re trict ions of 2000 and fore ees the elimination f all advertising on France Televi ion. As a consequence, the new law-supported by a report submitted on

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Research paper thumbnail of Soft law and EU VAT: From informal to inclusive governance?

World Journal of VAT/GST Law, 2016

Soft law has for decades played a role in the largely non-harmonized area of EU direct taxation. ... more Soft law has for decades played a role in the largely non-harmonized area of EU direct taxation. It more recently appeared in the harmonised area of EU VAT, with the emergence of the VAT Committee guidelines (published since 2012), the adoption of “explanatory notes” by the Commission (for the first time in 2014), and the opinions of the VAT Expert Group (since 2014). Beyond the EU borders, International VAT/GST guidelines are now also being developed under the auspices of the OECD, substantial parts of which have been endorsed by more than 100 states in 2014 and 2015. The objective of this paper is to analyse and assess these four instruments, and to open a discussion on the negative and positive uses that can be made of soft law in an EU harmonised area. The conclusion that we draw from this assessment is that the VAT Committee guidelines and the Commission explanatory notes open the way to “informal governance” in the area of VAT (considered as rather negative) while the VAT Expert Group opinions open the way to an “inclusive” type of governance in this field (considered as very positive).

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Research paper thumbnail of IES WORKING PAPER 2/2008 Swiss Banking Secrecy The Erosion of an Institution The Erosion of an Institution

All rights reserved. No part of this paper may be published without the permission of the author.... more All rights reserved. No part of this paper may be published without the permission of the author. The Institute for European Studies (IES) is a Jean Monnet Centre of Excellence. The IES operates as an autonomous department of the Vrije Universiteit Brussel (VUB). It hosts advanced Master programmes and focuses on interdisciplinary research in European Studies, in particular on the role of the EU in the international setting. Within this scope, the IES also provides academic services to scholars, policy makers and the general public.

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Research paper thumbnail of Recent VAT Case Law of the CJEU on Taxable Supplies

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Research paper thumbnail of Recent Developments in the CJEU VAT Case Law on Deductions

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Research paper thumbnail of General Report on Value Creation and Taxation: Outlining the Debate

There can be no doubt that “taxing income where value is created” has proved to be a powerful ral... more There can be no doubt that “taxing income where value is created” has proved to be a powerful rallying cry to instigate a global tax reform effort. A deeper study of the alleged principle’s roots, meaning and compatibility with existing national and international tax rules shows, however, that a catchy slogan does not easily translate into concrete action. Instead, a lack of clarity on the intended meaning has opened a Pandora’s box full of half- baked ideas on how to “improve” on the international tax system. So far, despite many thousands of pages of new guidelines, tax policy proposals, discussion papers, academic analyses and a host of legislative amendments prepared in an uncoordinated fashion, the vision of a significantly “better” tax system cannot be said to be any closer to becoming a reality. This study analyses the theoretical foundations for an idea that almost certainly has not been conceived of in consequence of a deep reflection on such basis. It shows that the concep...

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Research paper thumbnail of Literature Review: Craig Eliffe, Taxing the Digital Economy, Theory, Policy and Practice, Cambridge University Press. 2021

Intertax

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Research paper thumbnail of Taxing Remote Digital Supplies

Bookmarks Related papers MentionsView impact

Research paper thumbnail of Forum: Order in Skellefteå Industrihus AB: A Reversal of the INZO, Ghent Coal Terminal and Breitsohl Jurisprudence?

EC Tax Review

The Order issued by the Court of Justice of the European Union on 18 May 2021 in Skellefteå Indus... more The Order issued by the Court of Justice of the European Union on 18 May 2021 in Skellefteå Industrihus AB may have escaped the attention of most VAT scholars and practitioners. In my opinion, however, it is either based on a wrong interpretation of the Court’s case law in the ITH and Stichting Schoonzicht cases, or constitutes nothing less than a reversal of the CJEU landmark INZO and Breitsohl decisions. VAT, right to deduct, principle of neutrality, aborted transactions, change of use, adjustments, immovable property

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Research paper thumbnail of Fraude TVA et commerce digital

Bookmarks Related papers MentionsView impact

Research paper thumbnail of From Clicks to Compliance: A Data Conduit to Collect VAT

In our fast-paced and hyper-connected world, more and more consumers are purchasing online, often... more In our fast-paced and hyper-connected world, more and more consumers are purchasing online, often from offshore vendors. Governments have been increasingly interested in exploring various options to collect VAT on these purchases, both in order to protect their revenue and to ensure a level playing field between domestic and offshore businesses. In this article, the authors argue that the current collection models for VAT in cross-border situations are outdated and that there is a need for the development of alternative models which would better fit the digital economy. Going one step further, they make concrete suggestions which create a fairer scenario for local businesses while also preventing offshore businesses from being penalized

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Research paper thumbnail of Digital Services Tax: A Critical Analysis And Comparison With The VAT System

European taxation, 2019

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Research paper thumbnail of Rendering platforms liable to collect and pay VAT on B2C imports: A silver bullet?

International VAT Monitor, 2018

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Research paper thumbnail of Taxing Global Digital Commerce, 2nd edition

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Research paper thumbnail of Collecting Value-added tax in the platform economy: overview of the fundamental issues and recent EU 2018 developments

Intersentia, 2019

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Research paper thumbnail of The Elimination of Double Taxation of Dividends in the EU: Cobelfret Means the End of Belgium’s Final Taxation

Intertax, 2009

With a view to avoid double taxation of dividends, the Belgian ‘definitively taxed income’ rules ... more With a view to avoid double taxation of dividends, the Belgian ‘definitively taxed income’ rules allow parent companies to deduct the dividends received from their subsidiaries resident in another Member State but only up to the amount of their taxable profits in the same taxable period, which potentially limits the deductibility of the dividends received. In the Belgium v. Cobelfret NV (hereinafter ‘Cobelfret’) case, the European Court of Justice (ECJ) decided that, by imposing such a limit, Belgium has not correctly transposed the terms and objectives of the Parent-Subsidiary Directive. After a general introduction on the question of double taxation of dividends (1.1), a short summary of the Cobelfret case (1.2), and of the ECJ decision (2), the present contribution offers a commentary, first, on the possible impact of this decision in Belgium (3.1) and, second, on the coherence of existing ECJ case law on cross-border dividends with the objectives of the Parent-Subsidiary Directi...

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Research paper thumbnail of The role of platforms in B2C e-commerce

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Research paper thumbnail of New Implementing Regulation 282/2011 for the 2006 VAT Directive

EC Tax Review, 2011

This article seeks to provide a comprehensive summary of Council Regulation 282/2011, which, appl... more This article seeks to provide a comprehensive summary of Council Regulation 282/2011, which, applicable from 1 July 2011, recasts Council Regulation 1777/2005 and introduces several implementing measures for the 2006 VAT Directive. These are mostly based on guidelines previously agreed by the VAT committee and several relate to the changes introduced by the 2008 VAT package. The new provisions are important and touch upon nearly all areas of the VAT system (scope of application, taxable persons, taxable supplies, place of supply, taxable amount, rates, exemptions, deductions, and taxpayer obligations). As concluding remarks, this article also points at some important weaknesses of the new rules related to the compliance costs, the fixed establishment as paying entity, and the proposed tools that Council Regulation 282/2011 provides to taxable persons in order to implement the new rules governing the place of supply of (electronic) services.

Bookmarks Related papers MentionsView impact

Research paper thumbnail of Different VAT rates for digital and paperback publications in the EU, a breach of ‘fiscal neutrality’? A tentative answer and broader reflection on the coherence of the EU rules prohibiting indirect tax discrimination

World Journal of VAT/GST Law, 2015

Should we apply the same VAT rates to digital and paperback publications for the sake of fiscal n... more Should we apply the same VAT rates to digital and paperback publications for the sake of fiscal neutrality? The debate has been raging on for some time but the question has not yet been analysed in detail, nor in the literature, nor even by the Court of Justice of the European Union in its recent decisions concerning the application by France and Luxembourg of reduced rates for e-books. This is the objective of this paper, and also the occasion to suggest a new perspective on the scope and objective of the case-law based VAT ‘principle of fiscal neutrality’.

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Research paper thumbnail of Are ‘reverse charging’ and the ‘one-stop-scheme’ efficient ways to collect VAT on digital supplies?

World Journal of VAT/GST Law, 2012

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Research paper thumbnail of The Introduction of a 'Tax-and-Fund' System to Subsidise Public Television in France: Cultural Revolution or Legal Swamp?

Journal of Media Law, 2010

Public television in Fra nce i financed on the basis of a licence fee, com mer ial revenu and add... more Public television in Fra nce i financed on the basis of a licence fee, com mer ial revenu and additional direct government grants for ea rm arked project (eg the devel pment of technological projects and the broadcasting of French programme abroad). How ver, it was not until 1968 that France allowed adver tising on the channel of the publi broadcaster ORTF (now France Television ). Advertising was initially limited t two minutes a day. Si nce the 19605, thi amount progres ively increa ed, but r mained heav ily regulated, and adverti ing was graduall y cut back in 2000 to eight minute per hour in peak time ( 12 minutes previously).t In January 2008, President of the French Republic, icola Sarkozy, propo ed the abolition of all advertising on France Televisions. On 5 March 2009 a new law n public television was adopted in France. This law2 (subsequently referred to a 'the new law') goes beyond the re trict ions of 2000 and fore ees the elimination f all advertising on France Televi ion. As a consequence, the new law-supported by a report submitted on

Bookmarks Related papers MentionsView impact

Research paper thumbnail of Soft law and EU VAT: From informal to inclusive governance?

World Journal of VAT/GST Law, 2016

Soft law has for decades played a role in the largely non-harmonized area of EU direct taxation. ... more Soft law has for decades played a role in the largely non-harmonized area of EU direct taxation. It more recently appeared in the harmonised area of EU VAT, with the emergence of the VAT Committee guidelines (published since 2012), the adoption of “explanatory notes” by the Commission (for the first time in 2014), and the opinions of the VAT Expert Group (since 2014). Beyond the EU borders, International VAT/GST guidelines are now also being developed under the auspices of the OECD, substantial parts of which have been endorsed by more than 100 states in 2014 and 2015. The objective of this paper is to analyse and assess these four instruments, and to open a discussion on the negative and positive uses that can be made of soft law in an EU harmonised area. The conclusion that we draw from this assessment is that the VAT Committee guidelines and the Commission explanatory notes open the way to “informal governance” in the area of VAT (considered as rather negative) while the VAT Expert Group opinions open the way to an “inclusive” type of governance in this field (considered as very positive).

Bookmarks Related papers MentionsView impact

Research paper thumbnail of IES WORKING PAPER 2/2008 Swiss Banking Secrecy The Erosion of an Institution The Erosion of an Institution

All rights reserved. No part of this paper may be published without the permission of the author.... more All rights reserved. No part of this paper may be published without the permission of the author. The Institute for European Studies (IES) is a Jean Monnet Centre of Excellence. The IES operates as an autonomous department of the Vrije Universiteit Brussel (VUB). It hosts advanced Master programmes and focuses on interdisciplinary research in European Studies, in particular on the role of the EU in the international setting. Within this scope, the IES also provides academic services to scholars, policy makers and the general public.

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Research paper thumbnail of Recent VAT Case Law of the CJEU on Taxable Supplies

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