Cloaking Member State objectives through legislative instruments Daniel Deák
By: Deák, Daniel
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Material type: 
ArticlePublisher: 2021Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | VENTAS | IMPUESTOS | ARMONIZACION FISCAL | AYUDA ESTATAL | UNION EUROPEA
In:
EC Tax Review v. 30, Issue 3, June 2021, p. 111-119Summary: This contribution discusses special sectoral taxes and analyses the European Court of Justice judgments that have been made on their compatibility with EU law. These taxes have aroused particular attention because they are levied on sales with progressive rates. As they mainly affect large businesses owned by non-domestic persons, the European Commission took action against suspected illegal State aid. The Commission has still failed to defend its position before the EU judicial authorities. The literature has extensively criticized the CJEU-judgments. To date, however, no author has argued that Member States' measures leading to covert State aid and indirect discrimination are a consequence of the populist state's abuse of power and that abuses are closely linked to the decline of political democracy and the rule of law in these jurisdictions. As things stand today, the EU legal instruments have not sufficiently unveiled the type of abuse.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141-B/2021/3-4 (Browse shelf) | Available | OP 2141-B/2021/3-4 |
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| OP 2141-B/2021/3-1 Towards mandatory e-invoicing for VAT and a common clearance system | OP 2141-B/2021/3-2 Are the OECD/G20 pillar two GloBE-rules compliant with the fundamental freedoms? | OP 2141-B/2021/3-3 The comitology proposal | OP 2141-B/2021/3-4 Cloaking Member State objectives through legislative instruments | OP 2141-B/2021/3-5 Tax consolidation regime in European Union | OP 2141-B/2021/4 EC Tax Review | OP 2141-B/2021/4-1 State aid prohibition |
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Resumen.
This contribution discusses special sectoral taxes and analyses the European Court of Justice judgments that have been made on their compatibility with EU law. These taxes have aroused particular attention because they are levied on sales with progressive rates. As they mainly affect large businesses owned by non-domestic persons, the European Commission took action against suspected illegal State aid. The Commission has still failed to defend its position before the EU judicial authorities. The literature has extensively criticized the CJEU-judgments. To date, however, no author has argued that Member States' measures leading to covert State aid and indirect discrimination are a consequence of the populist state's abuse of power and that abuses are closely linked to the decline of political democracy and the rule of law in these jurisdictions. As things stand today, the EU legal instruments have not sufficiently unveiled the type of abuse.
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