International juridical double taxation and individuals' ability to pay in the light of EU law
According to the CJEU’s case law, the tax disadvantage suffered by taxpayers in a cross-border situation arising from international juridical double taxation does not constitute a forbidden obstacle to free movement because it is a consequence of Member States’ definition of tax jurisdiction. Nevert...
| Author: | |
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| Format: | Doctoral thesis |
| Status: | Published version |
| Publication date: | 2023 |
| Country: | España |
| Institution: | CBUC, CESCA |
| Repository: | TDR. Tesis Doctorales en Red |
| OAI Identifier: | oai:www.tdx.cat:10803/687857 |
| Online Access: | http://hdl.handle.net/10803/687857 |
| Access Level: | Open access |
| Keyword: | International juridical double taxation Doble imposición jurídica internacional Derecho de la UE EU law 34 |
| _version_ | 1878733003414306816 |
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| author | Mendonça, Maria Júlia Ildefonso |
| author_browse | Mendonça, Maria Júlia Ildefonso |
| author_facet | Mendonça, Maria Júlia Ildefonso |
| author_role | author |
| collection | TDR. Tesis Doctorales en Red |
| description | According to the CJEU’s case law, the tax disadvantage suffered by taxpayers in a cross-border situation arising from international juridical double taxation does not constitute a forbidden obstacle to free movement because it is a consequence of Member States’ definition of tax jurisdiction. Nevertheless, from an ability-to-pay perspective, this disadvantage may also be perceived as resulting from a Member State’s exercise of taxing powers in a discriminatory or restrictive way. From this perspective, the issue is no longer whether international juridical double taxation is compatible with the EU law but whether disregarding taxpayers’ overall ability in cross-border situations is in accordance with the EU law, given the evolution of the CJEU’s case law on the matter, in particular, concerning the consideration of expenses related to economic activity and personal and family circumstances. This research aims to address this perspective of international juridical double taxation by assessing the relevance of taxpayers’ overall ability to pay in the light of EU law through an exhaustive analysis of the CJEU’s case law in cases in which international juridical double taxation was not eliminated and in which, despite being eliminated, taxpayers’ ability to pay was undermined in the process. |
| eu_rights_str_mv | openAccess |
| format | doctoralThesis |
| id | ES_4e2ebe41808beb9a40ff1b6b41b7b849 |
| institution | CBUC, CESCA |
| instname_str | CBUC, CESCA |
| network_acronym_str | ES |
| network_name_str | España |
| oai_identifier_str | oai:www.tdx.cat:10803/687857 |
| publishDate | 2023 |
| publishDateSort | 2023 |
| publisher | Universitat Pompeu Fabra |
| publisherStr | Universitat Pompeu Fabra |
| reponame_str | TDR. Tesis Doctorales en Red |
| spelling | International juridical double taxation and individuals' ability to pay in the light of EU law Mendonça, Maria Júlia Ildefonso International juridical double taxation Doble imposición jurídica internacional Derecho de la UE EU law 34 According to the CJEU’s case law, the tax disadvantage suffered by taxpayers in a cross-border situation arising from international juridical double taxation does not constitute a forbidden obstacle to free movement because it is a consequence of Member States’ definition of tax jurisdiction. Nevertheless, from an ability-to-pay perspective, this disadvantage may also be perceived as resulting from a Member State’s exercise of taxing powers in a discriminatory or restrictive way. From this perspective, the issue is no longer whether international juridical double taxation is compatible with the EU law but whether disregarding taxpayers’ overall ability in cross-border situations is in accordance with the EU law, given the evolution of the CJEU’s case law on the matter, in particular, concerning the consideration of expenses related to economic activity and personal and family circumstances. This research aims to address this perspective of international juridical double taxation by assessing the relevance of taxpayers’ overall ability to pay in the light of EU law through an exhaustive analysis of the CJEU’s case law in cases in which international juridical double taxation was not eliminated and in which, despite being eliminated, taxpayers’ ability to pay was undermined in the process. Según la jurisprudencia del TJUE, la desventaja fiscal sufrida por los contribuyentes en situación transfronteriza derivada de la doble imposición jurídica internacional no constituye un obstáculo prohibido a la libre circulación por ser una consecuencia de la definición de la jurisdicción fiscal de los Estados miembros. Sin embargo, desde la perspectiva de la capacidad contributiva, esta desventaja también puede percibirse como resultado del ejercicio de los poderes tributarios de un Estado miembro de una forma discriminatoria o restrictiva. Desde esta perspectiva, no se trata de analizar si la doble imposición jurídica internacional es compatible con el Derecho de la UE, sino de determinar si la no consideración de la capacidad contributiva global de los contribuyentes en situación transfronteriza es conforme al Derecho de la UE, dada la evolución de la jurisprudencia fiscal del TJUE en la materia. En particular, en relación con la renta neta y los gastos personales y familiares. Esta investigación pretende abordar esta perspectiva de la doble imposición jurídica internacional, evaluando la relevancia de la capacidad contributiva global de los contribuyentes a la luz del Derecho de la UE, a través de un exhaustivo análisis de la jurisprudencia del TJUE en aquellos casos en que la doble imposición jurídica internacional no ha sido eliminada y en los que, siendo eliminada, se vulneró en el proceso la capacidad contributiva. Programa de doctorat en Dret Universitat Pompeu Fabra http://hdl.handle.net/10803/687857 |
| spellingShingle | International juridical double taxation and individuals' ability to pay in the light of EU law Mendonça, Maria Júlia Ildefonso International juridical double taxation Doble imposición jurídica internacional Derecho de la UE EU law 34 |
| status_str | publishedVersion |
| title | International juridical double taxation and individuals' ability to pay in the light of EU law |
| title_full | International juridical double taxation and individuals' ability to pay in the light of EU law |
| title_fullStr | International juridical double taxation and individuals' ability to pay in the light of EU law |
| title_full_unstemmed | International juridical double taxation and individuals' ability to pay in the light of EU law |
| title_short | International juridical double taxation and individuals' ability to pay in the light of EU law |
| title_sort | International juridical double taxation and individuals' ability to pay in the light of EU law |
| topic | International juridical double taxation Doble imposición jurídica internacional Derecho de la UE EU law 34 |
| topic_facet | International juridical double taxation Doble imposición jurídica internacional Derecho de la UE EU law 34 |
| url | http://hdl.handle.net/10803/687857 |