Advertisement

Taxpayer

  • Rafael Sanz-GómezEmail author
Chapter

Abstract

The European Union has an indirect interest in taxes: it addresses taxation only to the extent that it can hinder market integration. However, the impact on the national concepts of a taxpayer has been relevant. Taxpayers are usually analysed, under the lens of contemporary EU law, as economic agents—or, much less often, as EU citizens—whose freedom of movement is affected by tax systems. Relevant EU secondary legislation consists of regulations on VAT and excise duties and several aspects of direct taxation on companies. It seeks a neutral tax treatment of economic activities and operations in order to promote the free flow of goods, services, people and capital. On the other hand, as the harmonization is incomplete, legal gaps have been filled, to a large extent, by ECJ case law. Here, the status of an EU non-resident has emerged. The case law broadens the applicability of the ability to pay principle, and questions a strongly held principle that there is no comparability between resident and non-resident taxpayers. The ECJ requires Member States to justify most disparities between the two groups, and does not allow different treatment regarding the determination and recovery of tax debts if administrative cooperation is a viable alternative.

References

  1. Chalmers, D., Davies, G., & Monti, G. (2006). European Union law. Text and materials. Cambridge: Cambridge University Press.Google Scholar
  2. Englisch, J. (2014). Ability to pay in European tax law. In C. Brokelind (Ed.), Principles of law: Function, status and impact in EU tax law (pp. 439–464). Amsterdam: IBFD.Google Scholar
  3. Falcón y Tella, R. (1998). Introducción al Derecho financiero y tributario de las Comunidades Europeas. Servicio de Publicaciones de la Facultad de Derecho. Madrid: Universidad Complutense/Civitas.Google Scholar
  4. Rigaut, A. (2016). Anti-Tax Avoidance Directive (2016/1164): New EU policy horizons. European Taxation, 56(11), 497–505.Google Scholar
  5. Ruiz Almendral, V. (2008). Entre la discriminación y la armonización: el régimen fiscal del no residente en España a la luz del derecho comunitario. Revista de Contabilidad y Tributación, 307(57), 3–68.Google Scholar
  6. Santos, B. S. (2002). Toward a new legal common sense: Law, globalization, and emancipation. East Kilbride: LexisNexis Butterworths.Google Scholar
  7. Vanistendael, F. (2014). Ability to Pay in European Community Law. EC Tax Review, 23, 121–134.Google Scholar

Copyright information

© Springer Nature Switzerland AG 2019

Authors and Affiliations

  1. 1.Department of Business LawUniversidad Nacional de Educación a DistanciaMadridSpain

Personalised recommendations