Overzichtelijk, gestructureerd en volledig schema om oplossingen op te lossen. Inclusief te vermelden cases, clue van de cases en bijhorende paragrafen. Essentieel om te slagen voor het examen.
Clear, structured and complete diagram to solve solutions. Includes cases to be listed, clue of the ca...
General instructions to solve a case
1. Mention if it’s about direct or indirect taxation
o Direct taxation: tax payer = economic tax bearer
- Direct taxation is a national measure
o Indirect taxation: tax payer ≠ economic tax bearer
- Only indirect taxation is harmonized
2. Mention if there is harmonization
o Start with secondary EU law => harmonization
- Most specific rules
- Taylor made solution to a problem
o When no solution is found in secondary law, look at primary law
3. Use IRAC to solve the case
o I = issue => mention the problem in domestic law
o R = rule => mention the relevant EU-law that can help to solve the case
o A = analysis => application of the rule to the facts
- Scope of application
- Scope of protection
- Justification
o C = Conclusion => consequences
,INDIRECT AND DIRECT TAXATION => FREE MOVEMENTS OF GOODS (ART. 30, 34-35, 110 TFEU)
Art. 30 TFEU = lex specialis Art. 34-35 TFEU = general rule Art. 110 TFEU = les specialis
Prohibition of custom duties and charges having equivalent Prohibition of quantitative restrictions and measures having Prohibition of internal tax on imported products that is not
effect between MS equivalent effect on imports and exports between MS levied on similar domestic products (similarity)
Prohibition of internal tax on imported products to protect in
favor of domestic and competing products (protection of
partial/potential competing goods)
= stand-still = Non-discrimination
- Indirect taxation - Direct taxation - Indirect taxation
- No harmonization in this case => apply primary law - No harmonization in this case => apply primary law - No harmonization in this case => apply primary law
- Art. 30 TFEU and art. 110 TFEU are mutually - Never apply art. 34-35 TFEU to fiscal hindering of - Art. 30 TFEU and art. 110 TFEU are mutually
exclusive (Danske Bilimportører, §33) cross border movements (Danske Bilimportører, §32) exclusive (Danske Bilimportører, §33)
- Apply when charge is levied by reason of goods - Apply when charges levied because of a general
crossing a border (Danske Bilimportører, §34) system of taxation, based on objective criteria,
irrespective of origin of the products (Danske
Bilimportører, §34)
- Eg. All wine with alcohol percentage <20% are
submitted to a lower tax rate
- Conditions must be met: in order to discriminate the
case must be about similar or competing goods
- Rule with direct effect (clear and unconditional) => - Justification by art. 36 TFEU (written escape clause - No justification is possible
no justification is possible for national interests) and rule of reason (Cassis de
Dijon)
- Van Gen den Loos - Commission v France - Commission v Denmark: different tax rates to similar
o Art. 18 TFEU creates rights with direct effect & o About measures having equivalent effect: national and imported products
no custom duties are possible when goods French publishers are encouraged to have their o Similarity: similar characteristics + point of
transfer borders journals printed in France, rather than abroad view of the consumer (32)
o Little relevance if increase in custom duties (5) o Competition: alternative choices for the
incurred by higher tax rate or by re- o Prohibited (cfr. Dassonville) consumer (35)
arrangement of the classification o Hindrance of free movement of goods and
destruction of trade in the internal market - John Walker: different tax rates to similar national
and imported products
- Art. 34 o Similarity (8-11): similar objective
o Dassonville: Court gave a very broad definition characteristics (origin, manufacturing,
of MEE => all trading rules are capable of materials, …) + same needs from point of view
hindering the free movements of goods => of the consumer
risk that all domestic legislation can be put o Competition: no protection if a significant
under this definition => court tried to kick proportion of the domestic products fall within
back the definition in Keck & Mithouard each of the relevant categories (21) + MS may
o Keck and Mithouard: the national legislation is distinguish based on objective criteria (23)
a general prohibition that applies to any sales
activity carried out within the national territory, - Commission v Belgium: different tax rates to similar
regardless of the nationality of those engaged national and imported products
in it and thus is not discriminatory o Competition in the point of view of the
consumer
,- Art. 35 o But court narrows the scope to cheap wines to
o Groenveld: the national legislation is a general have enough characteristics in common with
prohibition that applies to all manufacturers of beer (10-11)
meat within the national territory, regardless of o Capable of meeting the same needs: little tax
the nationality of those engaged in it and thus difference is not capable of influencing the
is not discriminatory consumers (18)
o New Valmar: language legislation does o Er wordt niet ingegaan op similarity
constitute a restriction on the free movement
of goods within the EU - Statens Kontrol
o Problem with art. 110: only talks about
imported products, but this case is about
export (blind on one eye, 21)
o <-> art. 30, 34-35 TFEU do talk about export
o Aim of the treaty in this area is to guarantee
the neutrality of systems of internal taxation
with regard to intra-community trade => non-
discrimination rule must also apply on export
(23-24)
o Not discriminatory when all national
transactions and imports + exports are subject
to the same tax (29)
, DIRECT TAXATION => FREE MOVEMENT OF WORKERS (ART. 45 TFEU)
- Direct taxation
- No harmonization => national matter, but MS must respect EU-law when exercising that powers (Schumacker, 21)
Scope of application
1. Objective/substantive scope: cross-border employment within the EU of a worker
2. Subjective/personal scope: national of an EU MS
Scope of protection
Art. 45(1): free movement must be secured within the EU
EXEPTION in Gilly (29-30)
o MS are entitled to conclude DTT
o The factors used in the bilateral DTT for the purpose of the allocations of the fascial jurisdictions between the MS are not incompatible with art. 45 TFEU, even when tax
jurisdiction is allocated on the basis of the taxpayers’ nationality
o Because of the absence of any harmonizing measures for the connecting factors of a national tax system at the EU level => nationality used as a criterium is not
discriminatory
o Difference in tax burdens between residents and non-residents is not caused by the choice of connecting factors, but by the difference between national levels of
taxation (47)
You cannot invoke this by free movement of workers
But you could attack the taxing state based on Schumacker: different treatment based on residence
Step 1:
Inbound movements (foreigners come to your MS) Outbound movements (nationals from your MS go to a foreign country)
- Art. 45(2): no discrimination and art. 45(3)(c): equal treatment - No discrimination in the home member state
- No discrimination in the host member state
Of cross-border migrant workers as compared to purely domestic workers
No overt/open/direct discrimination: on grounds of foreign nationality
Statens Kontrol: blind on one eye
Gilly, 39 (for the first time)
De Groot, 78
No covert/hidden/indirect discrimination: on grounds of other suspect criteria with
similar effects (eg. foreign residence)
Schumacker, 26
Step 2: Comparability of situations
Only discrimination trough application of different rules to comparable situations (Schumacker, 30)
Unequal treatment = a potential discrimination = less favorable treatment for cross border situations then domestic situations
- Schumacker (31): situation of residents and non-residents in relation to direct taxes are not as a rule comparable
o Difference between residents and non-residents is explained in 32-33
Residents: main part of the income is in the resident MS + the resident MS has the necessary information to assess the ability to tax and to grant person and family
related benefits
Non-residents: foreign income is usually only a part of the income + the ability to tax (determined by person and family circumstances) is easier to assess in the
place where personal and financial interests are concentrated (= place of usual abode = resident MS)
o Consequence: there is no difference in situation (and thus similarity) when a non-resident receives no significant income in the resident MS and the major part of the taxable
income is received in the MS of employment (! must be 1 MS) = situation of a virtual residents
Resident MS cannot grant benefits for person and family related circumstances (Schumacker, 36) => this means there is discrimination because person and family
related circumstances are neither taken into account in the resident MS (because no income there), nor in the MS of employment (because no resident there)
This means the overall tax burden will be greater => covert discrimination prohibited by art. 45 (Schumacker, 38)
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