Summary of the master course 'European Taxation' by A. CORDEWENER. This summary includes a compilation of the most important slides (syllabus) and student course. In this way, all relevant material for the exam is bundled in one document. I achieved a 14/2O in first session through this summary.
2) Interplay of national and EU rules: Positive and negative integration
II. Indirect taxation
1) Harmonisation: Rough overview
2) CJ case-law on Treaty rules
III. Direct taxation
1) CJ case-law on fundamental freedoms
2) Harmonisation: Status quo
IV. Procedural issues
1) Co-operation between national tax authorities
2) Infringement of EU law: Potential consequences
1
, I. General introduction: The legal framework
for taxation in the EU
1) Survey: Legal bases of “European Taxation”
2) Interplay of national and EU rules: Positive and negative integration
1) Legal bases of "European Taxation"
a) EU budget: revenue / expenditure
• TFEU: Part 6 “Institutional & financial provisions” – Title II: “Financial provisions”
• Art. 310:
(1) “All items of revenue and expenditure of the Union shall be included in estimates to be
drawn up for each financial year and shall be shown in the budget. (…) The revenue and
expenditure shown in the budget shall be in balance.”
• Art. 312: (= where does the money go to?)
(1) “The multiannual financial framework shall ensure that Union expenditure develops in
an orderly manner and within the limits of its own resources. (…) The annual budget of the
Union shall comply with the multiannual financial framework.”
-> Council Regulation 1311/2013 of 2.12.2013 laying down the MFF for 2014-2020 (with
subsequent changes)
-> Proposal COM(2018) 322 of 2.5.2018 for a Council Regulation laying down the MFF for
2021-2027
=> payments for “EU policy areas” (e.g., research/innovation; social policy;
agriculture/fishery; immigration; public health; consumer protection; youth; and: EU
administration = salaries, pensions, etc.)
2
, • Art. 311: (= where does the money come from?)
(1) “The Union shall provide itself with the means necessary to attain its objectives and carry
through its policies. Without prejudice to other revenue, the budget shall be financed
wholly from own resources.”
– traditional “system of own resources” disputed between EU institutions
– COM: proposal COM(2011) 510 of 29.6.2011 [amended by COM(2011) 739 of
9.11.2011] for Council Decision on renewal and simplification
– BUT: only minor amendments of Council Decision 2007/436/EC by Council Decision
2014/335/EU of 26.5.2014 (with continuation of “UK rebate”) as part of “package”,
accompanied by
-> Council Regulation 608/2014 laying down implementing measures for
system of own resources
-> Council Regulation 609/2014 on methods and procedure for making
available the traditional, VAT and GNI-based own resources
– new COM approach of 2.5.2018
-> Communication COM(2018) 321: “A Modern Budget for a Union that
Protects, Empowers and Defends”
=> various proposals (e.g., abolition of “UK rebate” and similar
rules after Brexit on 31.1.2020; new elements for calculation of
“own resources”)
• elements of the EU budget: example 2018 (total = € 158.6 billion)
– own resources: € 142.4 billion
– other revenue: € 15.7 billion
– carry-over of surplus from previous year (not spent in 2016): € 0.5 billion
• “own resources” (89.8 %) (= most important part)
– “traditional” own resources = customs duties on 3rd country imports &
agricultural/sugar levies (12.7 %)
– fixed share of national VAT base (11 %)
– fixed amount based on Gross National Income (66.1 % of total EU revenue !) –
included: special rebates for certain MS (UK et al.)
• “other revenue” (9.9 %)
– competition law fines (cartels etc.)
– receipts of interest payments
– repayments of unused financial assistance
– various other receipts (e.g., donations, contributions from non-EU countries to
certain programmes)
– tax on salary of EU officials (!?)
3
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