流转税,争取国家税基和欧盟法院:成员国直接税自治的不应得的胜利?

IF 0.6 Q2 LAW
Márton Varju, M. Papp
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引用次数: 0

摘要

在欧盟成员国和欧盟层面上,公司营业额的额外税收已经出现,作为确保国家税基的努力的一部分,可能是为了在国家税收管辖范围内的公司纳税人之间公平和公平地分担税收负担。它的引入通常基于这样一种预期,即当传统的企业收入税收似乎无法实现这一目标时,这种税收能够对国家模拟和数字经济中产生的价值行使征税权。然而,从法律角度来看,流转税是有问题的税收工具,其合法性作为欧盟和国家法律的问题是有争议的。在欧盟委员会和欧盟法院基于欧盟内部市场和国家援助法的多年争论之后,人们发现欧盟法律无法挑战流转税监管的一些根本问题。按照目前的法律,在这一税收领域,成员国有可能以这种方式歪曲其意图和滥用其征税权而不受惩罚。在解决国家和欧洲经济中企业纳税人不征税或征税不足的问题时,绝不能忽视后一个问题。流转税、数字税、国家税基、成员国税收政策自主、歧视、滥用税收权
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Turnover Taxes, the Fight for the National Tax Base and the EU Court of Justice: An Undeserved Triumph for Member State Direct Tax Autonomy?
The additional taxation of corporate turnover has emerged in the EU Member States and at the EU level as part of efforts to secure the national tax base and presumably to enable a fair and equitable sharing of the tax burden among corporate taxpayers covered by the national tax jurisdiction. Its introduction is usually based on the expectation that such taxation enables the exercise of taxing rights over value generated in the national analogue and digital economy when the traditional taxation of corporate income seems to fail in achieving the same. However, turnover taxes are problematic tax instruments from a legal perspective and their lawfulness is debatable as a matter of both EU and national law. After years of contestation before the European Commission and the courts of the EU based on EU internal market and State aid law, it has been revealed that EU law is not available to challenge some of the fundamental problems with the regulation of turnover taxes. As the law now stands, there is a possibility that in this area of taxation Member States can get away with misrepresenting their intentions and abusing their taxing rights in this way. This latter issue must not be overlooked when addressing the non- or under-taxation of corporate taxpayers in the national and the European economy. turnover taxation, digital taxes, national tax base, Member State tax policy autonomy, discrimination, abuse of taxing rights
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CiteScore
1.40
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