The Resource Growing impetus for harmonization of personal and family allowances : current state of affairs of the Schumacker-doctrine after Imfeld and Garcet

Growing impetus for harmonization of personal and family allowances : current state of affairs of the Schumacker-doctrine after Imfeld and Garcet

Label
Growing impetus for harmonization of personal and family allowances : current state of affairs of the Schumacker-doctrine after Imfeld and Garcet
Title
Growing impetus for harmonization of personal and family allowances : current state of affairs of the Schumacker-doctrine after Imfeld and Garcet
Creator
Subject
Language
eng
Summary
By applying the rules of market integration and fundamental freedoms (e.g., the principles of non-discrimination and non-restriction), the European Court of Justice (ECJ) has enforced various elements of the taxpayers' personal ability to pay taxes that have been denied by Member States in cross-border situations. The ECJ's Schumacker-doctrine shapes the taking into account of the taxpayer's personal and family circumstances in the internal market. The article argues that the ECJ's Schumacker-doctrine still contains a number of inconsistencies and incorrect assumptions, and raises the question whether EU law has to stick to this Schumacker-doctrine or go another way. Whether this issue can be resolved by the ECJ on the basis of existing international tax treaty provisions depends on its case law and the national laws of the Member States, or the possible need for specific EU legislation. The case law of the ECJ in Imfeld and Garcet of 12 December 2013 is discussed, with an overview of possible tools to refine the taking into account of the taxpayer's personal and family circumstances. The article concludes that actions on EU level are needed to eliminate double (non-) taxation taking into account of the personal and family circumstances that is the result of the parallel exercises of Member States fiscal sovereignty
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 24 (2015),
http://library.link/vocab/creatorName
Niesten, H.M.L
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • fundamental freedoms
  • justification
  • EU tax law
  • personal allowances
  • harmonization of tax
  • tax sovereignty
Label
Growing impetus for harmonization of personal and family allowances : current state of affairs of the Schumacker-doctrine after Imfeld and Garcet
Instantiates
Publication
Label
Growing impetus for harmonization of personal and family allowances : current state of affairs of the Schumacker-doctrine after Imfeld and Garcet
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...