Suchergebnisse

Il coordinamento tra sistemi impositivi è una questione originaria e tipica del diritto comunitario. La tesi ne esplora le conseguenze sotto più aspetti. ; Income tax systems' co-ordination is a relatively recent issue in the globalizing economy. In fact, a tendence to tax co-ordination begins, essentially, with the EU Law. Since 2006, European Institutions feel the urgence to solve problem of double imposition and non imposition phenomena left unsolved by the member states themselves, or by means of Double Taxation Conventions (DTCs). The tax co-ordination envisages means to do so. The theme is firstly envisaged by the unilateral and bilateral perspective, underlining the deficiencies of sovereignity methods in fronting the economies' integration problems. The theme is then pointed out by the perspective of EU Law. At a first level, by considering tax systems co-ordination methods envisaged by the Directives in matter of group-taxation. Then, monitoring the outgoing of co-ordination considered by three EU Communications dated 19 December 2006 (respectively targeted to the general problem of tax co-ordination, to the co-ordination between member states upon exit taxation, to the co-ordination upon consideraton of intra-EU losses). The issue is also considered by the point of view of the European Court of Justice. In this perspective, it's relevant to estabilish whether the ECJ has the power to compel the member states to structure each other their income tax systems, based on the application of the EU freedoms, with a view – in particular – to exit taxation policies, to intra-EU losses: a theme strictly linked to the view that is optioned out for the interpretation of EU non-discrimination clause (an overall approach facing the opposite per-country approach).

The coexistence of different income tax systems is structurally antithetic to a system – the EU one – which promotes economic integration. Does EU law, in accordance with these scopes, provide solutions for the distribution of tax powers between member states? In particular, does the coexistence of those tax powers imply the recognition of a "priority" in taxation of cross-border income, belonging to one rather than the other Member States? The fundamental principles of EU law – see the EU Treaties – offer no support to affirm the existence of such distribution parameters and, more generally, it is much more difficult to determine whether these same principles of European law involve a set of coordination rules, which the tax claim of the Member States must comply. ; La coexistence de différents systèmes de revenus se confrontes structurellement à un ordonnancement qui promeut l'intégration économique. Est-ce que le droit européen, en accord avec ces exigences, prévoit des solutions pour la répartition du pouvoir impositif entre Etats membres ? En particulier, est ce que la coexistence de tels pouvoirs implique comme son homonyme (imposé par le droit communautaire), la reconnaissance nécessaire d'une priorité dans la taxation des revenustransnationaux, appartenant à l'un plutôt qu'à l'autre des Etats membres ? Les principes fondamentaux du droit européen – indiqués dans les Traités instituant les Communautés Européennes – n'offrent aucun appui certain pour affirmer l'existence de tels paramètres de répartition, et, de manière plus générale, il est bien plus difficile d'établir si ces mêmes principes de droit européen impliquent un ensemble de règles de coordination, auquel la prétention fiscale des Etats membres doit être conforme.