Search results for "Taxpayer"
showing 10 items of 14 documents
Opinion Statement ECJ-TF 3/2019 on the CJEU Decision of 22 November 2018 in Case C-575/17, Sofina, on Withholding Taxes, Losses and Territoriality
2020
This article deals with the decision taken by the Court of Justice of the European Union in Sofina. In the authors' view, it may have extended the standard of comparability, requiring (foreign) non-dividend income of the recipient to be taken into consideration in comparing the tax treatment of domestic and outbound dividends. This comparator, however, upsets the principle of territoriality, as accepted by the Court in Futura (Case C-250/95) and Centro Equestre (Case C-345/04), by requiring the source state to take into account losses that the non-resident taxpayer has in the residence state. Taken at face value, Sofina's impact may extend well beyond withholding taxes, specifically, and di…
Opinion Statement ECJ-TF 4/2019 on the CJEU Decision of February 26, 2019, in Case C-135/17, X-GmbH, Concerning the Application of the German CFC Leg…
2019
This article deals with case, X-GmbH (Case C-135/17) concerning the compatibility of German CFC legislation with regard to third countries. In Germany, CFC legislation only applies in cross-border situations and not in purely domestic situations. In general, the application of CFC legislation requires that the shareholders have control over the foreign subsidiary, that the foreign subsidiary be taxed at a lower rate and that it earn passive income. Concerning a special type of passive income, there is even no control requirement. In relation to other EU and EEA countries, Germany does not apply its CFC legislation if the taxpayer proves that the company carries on a genuine economic activit…
OS ECJ-TF 3/2017 on the Decision of the Court of Justice of the European Union of 16 May 2017 in Berlioz Investment Fund SA (Case C-682/15), Concerni…
2018
This article examines the decision of the Grand Chamber of the Court of Justice of the European Union (ECJ) in Berlioz Investment Fund SA (Case C-682/15) delivered on 16 May 2017, following the Opinion of Advocate General Wathelet of 10 January 2017. The case concerned the levying of tax penalties in circumstances in which a third party partially refused to provide the Luxembourg tax authorities with information requested, by way of mutual assistance under the Mutual Assistance Directive (2011/16), by the French tax authorities. Having clarified that when exchanging information by way of mutual assistance under an EU directive, EU Member States are implementing EU Law, the Grand Chamber con…
OS ECJ-TF 4/2017 on the Decision of the Court of Justice of the European Union of 9 February 2017 in X (Case C-283/15) ('Pro-Rata Personal Deductions…
2018
This article deals with the decision taken by the Court of Justice of the European Union in X (Case C-283/15), on 9 February 2017. In general terms, the Court followed the Opinion of Advocate General Wathelet of 7 September 2016. The case concerned tax legislation permitting the deduction of "negative income" relating to a dwelling. The issue was whether the fundamental freedoms must be interpreted as precluding a Member State from refusing the benefit of that deduction in respect of a self-employed non-resident in circumstances in which that person receives 60% of his total income within that Member State, and 40% within a non-Member State. Therefore, he does not receive income that enable…
Tax Burden, as Determining Factor of Tax Morale in Romania and European Union
2020
Tax burden and tax morale are economic variables that influence each other. Tax morale is one of the basic components of compliance decisions and fiscal pressure expresses the intensity with which revenue from taxpayers is collected from individuals and legal persons. The tax morale determines the taxpayer to voluntarily comply with the declaration and payment of taxes due to the budget. Any form of collection, other than voluntary compliance, entails additional costs that implicitly increase budget expenditures, and consequently reduce the standard of living. The creation and proper functioning of a control system, as well as voluntary compliance are imperative for achieving a high level o…
BREVI NOTE SULL'ONERE DELLA PROVA NEL PROCESSO TRIBUTARIO
2019
La regola dell’onere della prova costituisce un pilastro fondamentale in ogni disciplina processuale. Essa si sviluppa in una molteplicita' di principi attraverso i quali il processo persegue la sua funzione, la ricerca della verita'. Nel processo tributario l’applicazione della regola dell’onere della prova non sempre appare ispirata al principio del giusto processo ed al contribuente a volte è richiesto di offrire una prova che va oltre le sue possibilita'.
A framework for identifying the legacies of a mega sport event
2015
A mega sport event involves huge investments in city infrastructure. After the event, the structures that remain may be an asset to the stakeholders, or they may be a burden. Faced with high costs, the taxpayer demands that the event-related social, economic and ecological changes will in the end have improved living conditions for the host city. But it is not easy to identify sport event legacies in their entirety, because event-related changes may be confused with non-event-related development, and because a wide variety of areas and stakeholders are affected. This paper looks at how to identify legacies, who is affected by the legacies, how long they last, and how to judge whether a lega…
Measuring economic inequality in Southern Europe: the Iberian Peninsula in the 14th-17th centuries
2020
This work explores the inequality of wealth in Spain during the late Middle Ages from six cities located in the kingdoms of Castile (Seville) and the Crown of Aragon (Barcelona, Valencia, Mallorca, Castelló and Valls), through tax sources that inform about the wealth of each taxpayer. These records provide very precise data on the wealth distribution that allow us to study inequality in an aggregate manner for the same city and, at the same time, perform sectoral analyses according to gender, different socio-professio¬nal groups and urban districts.
Gli interessi giuridici sottesi agli strumenti di composizione delle controversie fiscali internazionali ed il (correlato) problema dell’effettiva tu…
2021
L’emanazione della Direttiva 2017/1852 del Consiglio ed il recepimento della stessa da parte del D.lgs. 10 giugno 2020, n. 49, hanno rinnovato ed accresciuto l’attenzione verso il tema degli interessi giuridici sottesi alle procedure di soluzione delle controversie fiscali internazionali. In particolare, proprio lo strumento unionale pone la questione del grado di intensità di tutela degli interessi del contribuente e del “ruolo” che deve essere riconosciuto allo stesso all’interno delle procedure. V’è, da un canto, l’interesse del contribuente a che gli Stati recepiscano quegli strumenti nella pienezza delle loro previsioni; ma v’è anche un interesse diverso e più pregnante che riguarda il…
General coordinates of the relationship between taxation and management
2015
Any modern state is unthinkable without an efficient taxation, without a fiscal field which is perceived as a stimulating factor in the development of the nation. Taking into account that fiscal science has always had a negative perception among taxpayers, through this article we present some aspects of management methods and management techniques that can give essential elements for improving taxation. Using management as art, science and state of mind can strengthen the role that taxation plays in the regulation of economic mechanisms.