The Resource Multi-rate turnover taxes and State aid : a prelude to taxes on company size?

Multi-rate turnover taxes and State aid : a prelude to taxes on company size?

Label
Multi-rate turnover taxes and State aid : a prelude to taxes on company size?
Title
Multi-rate turnover taxes and State aid : a prelude to taxes on company size?
Creator
Subject
Language
  • eng
  • eng
Summary
In order to determine whether a tax measure is selective, it is necessary to determine first the reference tax system. The EU General Court has recently ruled that the reference system is that which is defined by Member States and includes such components as the tax base, the tax rates, and the various bands of taxable income, profit, or revenue. The Commission may not identify a hypothetical or artificial reference system. The General Court has also ruled that differentiation of taxpayers is not necessarily selective as long as it follows from the objective of the system and that the progressivity of tax rates is a form of differentiation that is not necessarily selective. In this connection, progressive tax rates on profit can be justified according to the ability to pay. This article argues, however, that progressive taxes on turnover are unlikely to correspond to ability to pay. It also warns that Member States may be tempted to target company size under the pretext of levying progressive taxation
Citation source
In: European State aid law quarterly. - Berlin. - Vol. 17 (2019), no. 3 ; p. 226-238
http://library.link/vocab/creatorName
Nicolaides, P.A
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • State aid
  • selectivity
  • turnover tax
  • ECJ case law
  • progressive income tax
  • ability to pay
  • tax rate
Label
Multi-rate turnover taxes and State aid : a prelude to taxes on company size?
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2019/E-F/EUROSTAIL/3_226-238.pdf
Publication
Note
20191011

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