Taxation – an Area without Mutual Recognition?

Abstract

The ECJ draws pictures in many colours. Some colours have been used for a long time, like non-discrimination in its traditional inbound and outbound dimensions. Other issues are hidden beyond discrimination, and their colours are less popular in a tax context. This is particularly true for mutual recognition. Neither practitioners of European law nor academics have provided much profound analysis of this peculiar impact primary EU law might have upon the application of the tax laws of the Member States.

This paper aims at tracing this concept – first by an outline of the relevance and features which mutual recognition has gained outside the area of taxation (1.), second by confronting it harshly to the heart of taxation, the collection of revenue (2.). Third, I shall aim at identifying potential cases where mutual recognition may indeed find its place at least at the periphery of tax law (3.). I would then like to add some technicalities on how to apply the rules of mutual recognition (4.). A fifth and final chapter tries to pinpoint fiscal recognition in the spectrum of strategies for integration, coordination and harmonisation (5.).

A previous version of this paper has been published in ZVgl RWiss vol. 111 (2012), at 38 et seq.