By F. Alfredo García Prats (auth.), Isabelle Richelle, Wolfgang Schön, Edoardo Traversa (eds.)
The contributions to this quantity attempt to conquer the conventional procedure of the judicature of the ecu courtroom of Justice concerning the program of the elemental freedoms in direct taxation that's mostly equipped on a non-discrimination attempt. during this quantity, amazing authors conceal quite a few points of the nationwide and overseas tax order whilst ecu legislations meets household taxation. This contains trying out conventional pillars of source of revenue taxation – ability-to-pay, resource and place of dwelling, abuse of legislation, arm’s size regular – with recognize to their position within the rising ecu tax order in addition to huge issues of co-existence among assorted tax structures that aren't coated through the non-discrimination strategy reminiscent of mutual attractiveness, cross-border loss reimbursement or avoidance of double taxation.
The overarching objective is to flesh out the level to which a major “allocation of taxing powers” in the ecu Union is on its option to a resounding total framework and to stretch the dialogue “beyond discrimination”.
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Additional info for Allocating Taxing Powers within the European Union
3 The Citizens Entitlement Relationship with other Fundamental Freedoms and EU Law Rights Van Hilten case is a decision that clearly shows the restrictive approach taken by the ECJ to deal with the scope of the citizenship entitlement in front of the fundamental freedoms, granting the first a true subsidiary character. Despite the fact that the Advocate General considered so, the ECJ did not deal with the case on the basis of citizenship, but on the grounds of the free movement of capital, because inheritance felt inside the movement of capitals.
The Advocate General in Ritter Coulais expressed it clearly: In the past, the Court has seen fit not to express a view on the merits of questions referred to it for a preliminary ruling on the basis that Community law did not apply to purely internal disputes, in other words, for example, those having ‘no connection whatsoever with any of the situations envisaged by Community law in the area of freedom of movement for persons and services’. But it was as early as in Asscher where the Advocate General considered that ‘secondary Community law on the right of residence as well as article 18 ECT do, in my opinion, mean that residence in another Member State constitutes in itself a sufficient foreign element to bring the situation of Community nationals within the scope of Community law’.
Domestic payments were unconditionally deductible, while cross-border payments were deductible only on certain conditions. The need to avoid a double dip seems to base the ECJ answer without a proper measurement of the proportionality. Another consideration derives from the analysis of the applicability of the right to move and reside in the case. Mr Schempp was entitled to that provision derived from his citizenship status, but the ECJ considered that German legislation did not obstruct Mr Schempp right, not considering whether his former spouse was in fact indirectly suffering such a restriction.