Download Allocating Taxing Powers within the European Union by F. Alfredo García Prats (auth.), Isabelle Richelle, Wolfgang PDF

By F. Alfredo García Prats (auth.), Isabelle Richelle, Wolfgang Schön, Edoardo Traversa (eds.)

The contributions to this quantity try and conquer the normal process of the judicature of the ecu courtroom of Justice in regards to the program of the elemental freedoms in direct taxation that's mostly equipped on a non-discrimination try. during this quantity, remarkable authors conceal a variety of points of the nationwide and overseas tax order while ecu legislation meets family taxation. This comprises trying out conventional pillars of source of revenue taxation – ability-to-pay, resource and place of abode, abuse of legislation, arm’s size common – with appreciate to their position within the rising ecu tax order in addition to vast issues of co-existence among assorted tax platforms that aren't coated by way of the non-discrimination method equivalent to mutual acceptance, cross-border loss repayment or avoidance of double taxation.

The overarching aim is to flesh out the level to which a significant “allocation of taxing powers” in the ecu Union is on its solution to a powerful total framework and to stretch the dialogue “beyond discrimination”.

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97-99)¸since the ability to pay tax may indeed be regarded as forming part of the personal situation of the non-resident within the meaning of the judgment in Schumacker’. Consequently, refusing to take into consideration negative rental income concerning a taxpayer’s property abroad constitutes a discriminatory treatment prohibited by article 39 EC to the extent that negative rental income from a local property is tax relevant. Therefore, it becomes clear that the initial responsibility to grant personal and familiar tax advantages lies on the residence State, but the question remains to decide in which cases or above which thresholds, circumstances and/or conditions the source State may be forced to expand or to extend that personal consideration of the tax to non-residents in order to respect the right of the EU taxpayer to accommodate his EU income taxes to his ability to pay, and whether or not it may be dependent on the reaction of the other State.

It is hardly difficult to see the 34 F. Alfredo García Prats point. It is obvious that different considerations arise in declaring the lack of taxation, but the result reached is certainly similar: lack of taxation and deduction, as compared to a lack of taxation and non-deduction, making worse the situation of the payer, Mr. Schempp. The comparability and the decision is based solely on the ‘specific circumstances of the case’ not taking into account the consistency of the legislation generally considered.

And given the disparities in the tax legislation of the MS, such a transfer may be to the citizen’s advantage in terms of indirect taxation or not, according to circumstances (Lindfors, p. 34). But the case here was not of a disparity among MS legislations, but on whether a Member State can counterbalance some benefitial effects derived from the application of the tax legislation of another State. The right to move implies the right to benefit – or to suffer – the advantages – or disadvantages – of the new member State tax provisions.

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