International juridical double taxation and individuals' ability to pay in the light of EU law
According to the CJEU’s case law, the tax disadvantage suffered by taxpayers in a cross-border situation arising from international juridical double taxation does not constitute a forbidden obstacle to free movement because it is a consequence of Member States’ definition of tax jurisdiction. Nevert...
| Autor: | |
|---|---|
| Tipo de recurso: | tesis doctoral |
| Estado: | Versión publicada |
| Fecha de publicación: | 2023 |
| País: | España |
| Institución: | CBUC, CESCA |
| Repositorio: | TDR. Tesis Doctorales en Red |
| OAI Identifier: | oai:www.tdx.cat:10803/687857 |
| Acceso en línea: | http://hdl.handle.net/10803/687857 |
| Access Level: | acceso abierto |
| Palabra clave: | International juridical double taxation Doble imposición jurídica internacional Derecho de la UE EU law 34 |
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International juridical double taxation and individuals' ability to pay in the light of EU law |
| title |
International juridical double taxation and individuals' ability to pay in the light of EU law |
| spellingShingle |
International juridical double taxation and individuals' ability to pay in the light of EU law Mendonça, Maria Júlia Ildefonso International juridical double taxation Doble imposición jurídica internacional Derecho de la UE EU law 34 |
| title_short |
International juridical double taxation and individuals' ability to pay in the light of EU law |
| title_full |
International juridical double taxation and individuals' ability to pay in the light of EU law |
| title_fullStr |
International juridical double taxation and individuals' ability to pay in the light of EU law |
| title_full_unstemmed |
International juridical double taxation and individuals' ability to pay in the light of EU law |
| title_sort |
International juridical double taxation and individuals' ability to pay in the light of EU law |
| dc.creator.none.fl_str_mv |
Mendonça, Maria Júlia Ildefonso |
| author |
Mendonça, Maria Júlia Ildefonso |
| author_facet |
Mendonça, Maria Júlia Ildefonso |
| author_role |
author |
| dc.contributor.none.fl_str_mv |
Agulló Agüero, Antonia Universitat Pompeu Fabra. Departament de Dret |
| dc.subject.none.fl_str_mv |
International juridical double taxation Doble imposición jurídica internacional Derecho de la UE EU law 34 |
| topic |
International juridical double taxation Doble imposición jurídica internacional Derecho de la UE EU law 34 |
| description |
According to the CJEU’s case law, the tax disadvantage suffered by taxpayers in a cross-border situation arising from international juridical double taxation does not constitute a forbidden obstacle to free movement because it is a consequence of Member States’ definition of tax jurisdiction. Nevertheless, from an ability-to-pay perspective, this disadvantage may also be perceived as resulting from a Member State’s exercise of taxing powers in a discriminatory or restrictive way. From this perspective, the issue is no longer whether international juridical double taxation is compatible with the EU law but whether disregarding taxpayers’ overall ability in cross-border situations is in accordance with the EU law, given the evolution of the CJEU’s case law on the matter, in particular, concerning the consideration of expenses related to economic activity and personal and family circumstances. This research aims to address this perspective of international juridical double taxation by assessing the relevance of taxpayers’ overall ability to pay in the light of EU law through an exhaustive analysis of the CJEU’s case law in cases in which international juridical double taxation was not eliminated and in which, despite being eliminated, taxpayers’ ability to pay was undermined in the process. |
| publishDate |
2023 |
| dc.date.none.fl_str_mv |
2023 2023 2025 |
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info:eu-repo/semantics/doctoralThesis info:eu-repo/semantics/publishedVersion |
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doctoralThesis |
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publishedVersion |
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http://hdl.handle.net/10803/687857 |
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http://hdl.handle.net/10803/687857 |
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Inglés |
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Inglés |
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info:eu-repo/semantics/openAccess |
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openAccess |
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409 p. application/pdf |
| dc.publisher.none.fl_str_mv |
Universitat Pompeu Fabra |
| publisher.none.fl_str_mv |
Universitat Pompeu Fabra |
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TDX (Tesis Doctorals en Xarxa) reponame:TDR. Tesis Doctorales en Red instname:CBUC, CESCA |
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CBUC, CESCA |
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TDR. Tesis Doctorales en Red |
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TDR. Tesis Doctorales en Red |
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1869407739753529344 |
| spelling |
International juridical double taxation and individuals' ability to pay in the light of EU lawMendonça, Maria Júlia IldefonsoInternational juridical double taxationDoble imposición jurídica internacionalDerecho de la UEEU law34According to the CJEU’s case law, the tax disadvantage suffered by taxpayers in a cross-border situation arising from international juridical double taxation does not constitute a forbidden obstacle to free movement because it is a consequence of Member States’ definition of tax jurisdiction. Nevertheless, from an ability-to-pay perspective, this disadvantage may also be perceived as resulting from a Member State’s exercise of taxing powers in a discriminatory or restrictive way. From this perspective, the issue is no longer whether international juridical double taxation is compatible with the EU law but whether disregarding taxpayers’ overall ability in cross-border situations is in accordance with the EU law, given the evolution of the CJEU’s case law on the matter, in particular, concerning the consideration of expenses related to economic activity and personal and family circumstances. This research aims to address this perspective of international juridical double taxation by assessing the relevance of taxpayers’ overall ability to pay in the light of EU law through an exhaustive analysis of the CJEU’s case law in cases in which international juridical double taxation was not eliminated and in which, despite being eliminated, taxpayers’ ability to pay was undermined in the process.Según la jurisprudencia del TJUE, la desventaja fiscal sufrida por los contribuyentes en situación transfronteriza derivada de la doble imposición jurídica internacional no constituye un obstáculo prohibido a la libre circulación por ser una consecuencia de la definición de la jurisdicción fiscal de los Estados miembros. Sin embargo, desde la perspectiva de la capacidad contributiva, esta desventaja también puede percibirse como resultado del ejercicio de los poderes tributarios de un Estado miembro de una forma discriminatoria o restrictiva. Desde esta perspectiva, no se trata de analizar si la doble imposición jurídica internacional es compatible con el Derecho de la UE, sino de determinar si la no consideración de la capacidad contributiva global de los contribuyentes en situación transfronteriza es conforme al Derecho de la UE, dada la evolución de la jurisprudencia fiscal del TJUE en la materia. En particular, en relación con la renta neta y los gastos personales y familiares. Esta investigación pretende abordar esta perspectiva de la doble imposición jurídica internacional, evaluando la relevancia de la capacidad contributiva global de los contribuyentes a la luz del Derecho de la UE, a través de un exhaustivo análisis de la jurisprudencia del TJUE en aquellos casos en que la doble imposición jurídica internacional no ha sido eliminada y en los que, siendo eliminada, se vulneró en el proceso la capacidad contributiva.Programa de doctorat en DretUniversitat Pompeu FabraAgulló Agüero, AntoniaUniversitat Pompeu Fabra. Departament de Dret202320252023info:eu-repo/semantics/doctoralThesisinfo:eu-repo/semantics/publishedVersion409 p.application/pdfhttp://hdl.handle.net/10803/687857TDX (Tesis Doctorals en Xarxa)reponame:TDR. Tesis Doctorales en Redinstname:CBUC, CESCAInglésADVERTIMENT. Tots els drets reservats. L'accés als continguts d'aquesta tesi doctoral i la seva utilització ha de respectar els drets de la persona autora. Pot ser utilitzada per a consulta o estudi personal, així com en activitats o materials d'investigació i docència en els termes establerts a l'art. 32 del Text Refós de la Llei de Propietat Intel·lectual (RDL 1/1996). Per altres utilitzacions es requereix l'autorització prèvia i expressa de la persona autora. En qualsevol cas, en la utilització dels seus continguts caldrà indicar de forma clara el nom i cognoms de la persona autora i el títol de la tesi doctoral. No s'autoritza la seva reproducció o altres formes d'explotació efectuades amb finalitats de lucre ni la seva comunicació pública des d'un lloc aliè al servei TDX. Tampoc s'autoritza la presentació del seu contingut en una finestra o marc aliè a TDX (framing). Aquesta reserva de drets afecta tant als continguts de la tesi com als seus resums i índexs.info:eu-repo/semantics/openAccessoai:www.tdx.cat:10803/6878572026-06-14T12:46:07Z |
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15,301603 |