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Literatuursamenvatting Europees Belastingrecht (direct)
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Literatuursamenvatting Europees Direct BelastingrechtWeek 1
Hoofdstuk 2
Union competence is based on the principle of conferral: the Union has only the
competences conferred on it by the Member States in the founding treaties. The
competences conferred upon the Union may be divided into three categories: (i)
exclusive competences (ii) shared competences with ‘pre-emption’ (both the Union
and the Member States are competent, but whenever the Union exercises its
competence, the Member States lose their competence) and (iii) shared competence
without pre-emption (the Union is only competent to support, coordinate or
supplement.
Taxation is not expressly mentioned amongst the competences listed under articles 3
to 6 TFEU. This does not mean that the Union does not have competences in the
field of taxation. On the contrary, the customs union is listed as the first area in which
the Union has exclusive competence (art 3(1)(a) TFEU).
A customs union implies the total prohibition, between the MS, of import and export
duties, of any charges having effect equivalent to a customs duty (article 30 TFEU),
and of all quantative restrictions on imports and all measures having equivalent effect
(article 34 TFEU).
Both indirect and direct taxation are caught under the competence heading ‘internal
market’ in article 4 (2) (a) TFEU, which is a share competence with pre-emption.
Where the principal of conferral delimits the competences of the Union vis-à-vis MS
sovereignty, the principles of subsidiarity and proportionality, also laid down in article
5 TFEU, regulate the exercise of the competences which have been conferred upon
the Union. As a constitutional principle, subsidiarity is meant to be a safeguard of the
exercise of Union competence by allowing the Union to act/legislate only when the
objectives concerned (i) cannot be realized at the MS on their own and (ii) could
better be realized at Union level. The principle of proportionality (5 (4) TEU) sets forth
that Union action should not go beyond what is necessary to achieve the objectives
of the treaties.
The fundamental treaty freedoms are incorporated in the TFEU:
- The right of Union citizens to move and reside freely within the EU (article
21(1)).
- The free movement of goods, comprising a prohibition of quantative
restrictions and measures having equivalent effect on imports (article 34) and
exports (article 35)
- The free movement of persons, comprising the free movement of workers
(article 45) and the freedom of establishment (article 49)
- The freedom to provide service (article 56)
- The free movement of capital and payments (article 63)
Other EU norms with increasing importance for direct tax law stem from EU
competition namely, the State aid prohibition (article 107-108 TFEU). State aids are
in principle prohibited, unless they serve certain enumerated purposes of Union
public interest.
,Article 110 prohibits discriminatory and protective taxes on products. Member States
may not tax products of other Member States less favourably.
General principle of EU law are unwritten principles recognized by the Court as
fundamental to the Union legal order and as common tot the constitutional and legal
traditions of the Member States. Not only do they have the status of primary law, but
they have also constitutional status. This means that secondary law is subject to
judicial review for compatibility with the general principles of EU law.
The EU institutions can also adopt recommendations or opinions. This is called ‘soft
law’. This law, opposed to ‘hard law’ is not legally binding. Article 288 TFEU provides
recommendations and opinions have no binding force.
Of the seven Union institutions, as a main rule three participate in the legislative
process: the Commission, the Council, and the European Parliament. The
Commission has the almost exclusive right to propose Union legislation. The
European Parliament and the Council usually decide on the adoption of Union
legislative acts proposed by the Commission.
There are two types of legislative procedures in the Union: an ordinary legislative
procedure and special legislative procedures (article 289 TFEU). In the ordinary
procedure, the European Parliament and the Council acts as co-legislators with equal
rights. By contrast, in the special legislative procedures one of the two institutions
has a dominant role, i.e. it decides on adoption of the act, and the other party is only
consulted or has only a right of consent.
To the area of taxation, a special legislative procedure applies in which the Council
adopts the act after consulting the European Parliament and the Economic and
Social Committee.
Charges on the occasion of the border-crossing of goods are allowed only if they do
not exceed the cost of the service individually rendered to economic operators by the
Member States charging them.
The only legal basis for harmonization of direct taxes is the general harmonization
provisions aimed at establishing and ensuring the functioning of the internal market
(article 114 and 115 TFEU jo. 26 TFEU). Directives adopted in the area of direct
taxation are based on the general legal basis provision for the internal market of
article 115 TFEU. On the basis of this provision, directives can be adopted
unanimously under the special legislative procedure.
The fact that tax measures can be adopted only by means of unanimity siginificantly
restricts further harmonisation of national tax legislation within the Union, as each of
the 27 Member States has the power to veto any proposal in that field. This
unanimity requirement can be circumvented by using the provisions on ‘enhanced
cooperation’ in article 20 TEU and article 326-334 TFEU. At least nine Member
States can enter into a closer cooperation on the basis of the latter provisions
whereby the measures so adopted are only applicable in those Member States.
, Hoofdstuk 3.1-3.2
Article 26(2) TFEU states that the ‘internal market’ shall comprise: ‘an area without
internal frontiers in which the free movement of goods, persons, services and capital
is ensured in accordance with the provisions of the treaties’.
In the area of direct taxation, the four freedoms are the most important agents of
what is called ‘negative’ integration: they prohibit in principle all difference in taxation
between cross border situations and comparable domestic situations.
The second, main feature of the internal market is the prohibition on cartel
agreements, abuse of a dominant market situation and state aid to undertakings.
Positive integration (policy integration) and negative integration (market integration)
interact. As long as no positive integration (EU legislation or coordination) has been
brought about in a certain field, such as direct taxation, Member States remain in
principle free to regulate that field as they consider appropriate.
Because of the lack of legal basis for positive integration and because of the Member
Sates’ reluctance to give up sovereignty in respect of direct taxation, there is little
secondary EU law on direct taxation. In direct tax bases, the Court is a balancing
artist between the interests of the internal market and the 27 separate interests of the
Member States to protect their tax bases.
Two tests must be passed for ‘Treaty standing’: (i) capacity (worker, undertaking,
investor, etc.) and (ii) an intra-EU cross-border element.
The Pusa case, concerning a Finnish pensioner moving to Spain, put beyond doubt
that economic activity was not required for an emigrant to have treaty standing. Mr
Pusa enjoyed free movement rights though he showed no cross-border economic
activity whatsoever (r.o. 16-19).
The N. v. case implies that the private emigration (for whatever non-economic
reasons) of any person holding a majority in any company (whether or not showing
economic substance or just bank accounts and portfolio investments) originally
incorporated anywhere within the Union, falls within the scope of the Right of
establishment of self-employed persons and undertakings (r.o. 28).
On many occasions Member States have argued before the CJEU that persons
trying to abuse the Treaty, should not be given Treaty standing. The Court held
however, that subjective intent is irrelevant for the question whether or not a person
is a ‘worker’ or ‘establishing’ himself and as to whether or not he is/does so within the
scope of the treaty freedoms. Tax avoiders thus have access to the four freedoms.
The general message of case law is that abuse of free movement rights may be
considered present only if either the taxpayer has set up ‘wholly artificial
arrangements’, lacking ‘economic reality’ or objective and relevant facts justify a
presumption of abuse, which the taxpayer must be given an opportunity to rebut.
Article 43(3) TEU lays down the principle of sincere cooperation, requiring Member
States (i) to assist each other and the Union to carry out the tasks flowing from the
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