Članak
dec 31
Nazad

RESTORING THE EU CITIZENSHIP FOR TAX PURPOSES

Ricardo García Antón

10.5937/AnaliPFB1904147G
SAŽETAK /

Citizenship-based taxation has become insignificant due to high mobility of individuals, which are completely detached from their polities. The lack of political, social and cultural bonds of the individual with the states has shifted the focus to the concept of tax residence. This contribution sheds light on the concept of supranational citizenship in clear opposition to the nation-state citizenship, for the purposes of legitimizing levying a tax on EU citizens. The ongoing concept of EU citizenship anchored firstly in the principle of mutual recognition and secondly in the emergence of democratic and pluralist values under the so-called “European way of life,” yields certain imbalances and asymmetries derived from a steep distinction between economically active and economically inactive EU citizens. In the author’s view, levying a tax upon EU citizens would enhance the demos and solidarity within the current withered EU integration project.

ČLANAK JE RASPOLOŽIV NA /
Engleskom  
REFERENCE /
  • Avbelj, Matej, Jan Komárek. 2012. Constitutional Pluralism in the European Union and Beyond. Oxford: Hart.
  • Azoulai, Loic. 14/2014. The (Mis)Construction of the European Individual. EUI Working Paper LAW 14. European University Institute, Florence. https://cadmus.eui.eu/bitstream/handle/1814/33
  • /LAW_WP_%202014_14.pdf?sequence=1&isAllowed=y (last visited 26 November 2019).
  • Azoulai, Loic. 2018. Le sens du social dans le droit de l’Union européenne. 265–280 in Les frontières de l’Europe sociale, edited by Ségolène Barbou des Place. Paris: Pedone.
  • Bauböck, Rainer. 2006. Citizenship and Migration – Concepts and Controversies. Migration and Citizenship. Legal Status, Rights and Political Participation, edited by Rainer Bauböck. Amsterdam: Amsterdam University Press.
  • Barroso, Jose Manuel. 2013. A New Narrative for Europe. SPEECH/13/357. Palais des Beaux Arts, Brussels, 23 April 2013. http://europa.eu/rapid/press-release_SPEECH-13–357_en.htm (last visited 26 November 2019).
  • Benlolo Carabot, Myriam. 3/2019. Citizenship, integration, and the public policy exception: B and Vomero and K. and H.F. Common Market Law Review 56: 771–802.
  • Beretta, Giorgio. 7/2018. Mobility of Individuals after BEPS: The Persistent Conflict between Jurisdictions. Bull. Intl. Taxn 72: 439–449.
  • Beretta, Giorgio. 2/2019. Citizenship and Tax. World Tax Journal 11: 227–260.
  • Bouza Garcia, Luis. 3/2017. The ‘New Narrative Project’ and the politicisation of the EU. Journal of Contemporary European Studies 25: 340–353.
  • Cappelen, Alexander, Bertil Tungodden. 2018. Tax Policy and Fair Inequality. 111–124 in Philosophical Perspectives on Taxation, edited by Martin O’Neil and Shepley Orr, Oxford: Oxford University Press.
  • CFE ECJ Task Force, 4/2018. Opinion Statement 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”), Concerning Personal and Family Tax Benefits in Multi-State Situations. European Taxation 58: 149–162.
  • Clarke, John. Kathleen Coll, Evelina Dagnino, Catherine Neveu. 2014. Disputing Citizenship. Bristol: Bristol University Press.
  • Coutts, Stephen. 2018. The Expressive Dimension of the Union Citizenship Expulsion Regime: Joined Cases C-331/16 and C-366/16, K and HF. European Papers 2: 833–841. http://www.europeanpapers.eu/en/europeanforum/expressive-dimension-of-union-citizenship-expulsion-regime (last visited 26 November 2019).
  • De Witte, Floris. 2015. Justice in the EU: The Emergence of Transnational Solidarity. Oxford: Oxford Univ. Press.
  • De Witte, Floris, Rainer Bauböck and Jo Shaw. 2016. Freedom of Movement Under Attack: Is It Worth Defending As the Core of EU Citizenship? https://ssrn.com/abstract=2888363 (last visited 26 November 2019).
  • De Crouy-Chanel, Emmanuel. 2006. La Définition juridique de l’impôt. L’exemple de la doctrine française. in Philosophie de l’impôt edited by Thomas Berns, Jean-Claude Dupont, Mikhaïl Xifaras and Vincenzo Lavenia. Bruxelles: Bruylant.
  • Dobson, Lynn. 2006. Supranational Citizenship. Manchester: Manchester University Press.
  • Duff, David. 2017. Tax Policy and the Virtuous Sovereign. 167–189 in Philosophical Foundations of Tax Law, edited by Monica Bhandari. Oxford: Oxford University Press.
  • Editorial Comments CMLR, 2/2017. EU law as a way of life. Common Market Law Review 54: 357–368.
  • Haag, Maria. 2019. Case C-93/18, Bajratari – Unlawful Employment and the Right to Free Movement, European Law Blog. https://europeanlawblog.eu/2019/10/07/case-c-93–18-bajratari-unlawful-employment-and-the-right-to-free-movement/ (last visited 26 November 2019).
  • Heins, Elke, Chris Deeming. 2015. Welfare and well-being – inextricably linked. 13–15 in In Defence of Welfare, edited by Anne Brunton, Liam Foster, Tina Haux & Chris Deeming. Bristol: Policy Press Bristol. https://www.research.ed.ac.uk/portal/files/20073945/Welfare_and_Wellbeing_inextricably_linked.pdf (last visited 26 November 2019).
  • Héritier, Adrianne. 2/1999. Elements of democratic legitimation in Europe: An alternative perspective. Journal of European Public Policy 6: 269–82.
  • Hulten, Mark Van. 2019. Aiming for Well-Being Through Taxation: A Framework of Caution and Restraint for States. Tilburg: Tilburg University (forthcoming Thesis dissertation),
  • Kemmeren, Eric. 4/2015. Sopora: A welcome Landmark Decision on Horizontal Comparison. EC Tax Review 24: 178–184.
  • Kochenov, Dmitri. 2019. Citizenship. Cambridge: MIT Press.
  • Kostíć, Svetislav. 2/2019. In Search of the Digital Nomad – Rethinking the Taxation of Employment Income under Tax Treaties. World Tax Journal 11: 189–225.
  • Linklater, Andrew. 1999. Cosmopolitan Citizenship. 35–59 in Cosmopolitan Citizenship, edited by Roland Dannreuther and Kimberly Hutchings. London: Macmillan Press.
  • Menendez, Agustin. 2001. Justifying Taxes, Dordrecht: Kluwer.
  • Nicoli Franceso. 3/2015. Eurocrisis and the Myth of European Redistribution: Illegitimate, Unsustainable, Inefficient. Perspectives on Federalism 7: 19–48.
  • Nussbaum, Martha. 1996. Patriotism and Cosmopolitanism. 3–20 in For Love of Country: Debating the Limits of Patriotism, edited by Joshua Cohen and Martha Nussbaum. Boston: Beacon Press.
  • Pantazatou, Katherina. 3/2015. Promoting solidarity in crisis times: Building on the EU Budget and the EU Funds. Perspectives on Federalism, 7: 49–71.
  • Ros, Eric. 2017. EU Citizenship and Direct Taxation. Alphen aan den Rijn; Kluwer Law International.
  • Ros, Eric. 3/2018. EU Citizenship and Direct Taxation, The European Court of Justice in the Era of Public Decline for a Citizen’s Europe. EC Tax Review 27: 147–159.
  • Ros, Malcom. Yuri Borgmann-Prebil. 2010. Promoting Solidarity in the EU, Oxford: Oxford Univ. Press.
  • Sajó, Andras. 1999. Limiting Government. An Introduction to Constitutionalism. Budapest: Central European University Press.
  • Schmitter, Philippe. 2000. How to Democratize the European Union… And Why Bother? Lanham, Maryland (US): Rowman & Littlefield.
  • Schön, Wolfgang. 2003. General Report. 1–42 in Tax Competition in Europe edited by W. Schön. Amsterdam: IBFD.
  • Schön, Wolfgang. 2018. Taxation and Democracy, Working Paper. Max Planck Institute for Tax Law and Public Finance No. 2018–13. https://ssrn.com/abstract=3267279 (last visited 26 November 2019).
  • Smit, Daniël. 2/2017. International Income Allocation under EU Tax Law: Tinker, Tailor, Soldier, Sailor. EC Tax Review 26: 70.
  • Strumia, Francesca. 2017. Supranational Citizenship, 669–693 in The Oxford Handbook of Citizenship. edited by Ayelet Shachar, Rainer Bauboeck, Irene Bloemraad, and Maarten Vink. Oxford: Oxford Univ. Press.
  • Vanistendael, Frans. 1996. The consequences of Schumacker and Wielockx: Two steps forward in the tax procession of Echternach. Common Market Law Review 33: 255–269.
  • Wattel, Peter. 12/2015. Non-Discrimination à la Cour: The ECJ’s (Lack of) Comparability Analysis in Direct Tax Cases. European Taxation 55: 542–553.
  • Weiler, Joseph. 2/1997. The European Union belongs to its citizens: three immodest proposals. European Law Review 22: 150–156.
  • Vonk, Gijsbert. 2014. EU-freedom of movement: No protection for the stranded poor. European Law Blog. https://europeanlawblog.eu/20/11/25/eu-freedom-of-movement-no-protection-for-the-stranded-poor/ (last visited 26 November 2019).