The design of Covid-19 recovery contributions taxes or Social Security contributions? Bruno Peeters
By: Peeters, Bruno
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Material type: 
ArticlePublisher: 2021Subject(s): PANDEMIAS | CORONAVIRUS | IMPUESTOS | INGRESOS FISCALES | SEGURIDAD SOCIAL | FINANCIACION | UNION EUROPEA
In:
EC Tax Review v. 30, n. 5-6, December 2021, p. 236-241Summary: To cover the large financial spending caused by the Covid-19 pandemic, countries worldwide are forced to take substantial fiscal actions. This contribution takes a closer look at the extent to which EU law has an influence (restrictive or otherwise) on the freedom of Member States to opt for (additional) taxes and/or social contributions as a means to finance the (additional) deficits in their social security system. First, a brief numerical overview will be given of the various sources of financing and expenditures of social security in the European Union (II). Subsequently, the question will be addressed to which extent the concept of social security contributions under European Union law interferes with the national definition of taxes (III). The most relevant rulings of the European Court of Justice (CJEU) in this respect will be discussed (IV) followed by a number of final considerations (V).
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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| Artículos | IEF | IEF | OP 2141-B/2021/5/6-4 (Browse shelf) | Available | OP 2141-B/2021/5/6-4 |
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| OP 2141-B/2021/5/6-1 On the evolving VAT concept of fixed establishment | OP 2141-B/2021/5/6-2 Non-harmonized implementation of a GloBE Minimum Tax | OP 2141-B/2021/5/6-3 The GloBE income inclusion rule and its global character | OP 2141-B/2021/5/6-4 The design of Covid-19 recovery contributions | OP 2141-B/2021/5/6-5 Article 6 ATAD and "non-genuineness" of arrangements | OP 2141-B/2021/5/6-6 The (absence of) Member State autonomy in the interpretation of DAC6 | OP 2141-B/2021/5/6-7 Unlawfully obtained evidence |
Resumen.
To cover the large financial spending caused by the Covid-19 pandemic, countries worldwide are forced to take substantial fiscal actions. This contribution takes a closer look at the extent to which EU law has an influence (restrictive or otherwise) on the freedom of Member States to opt for (additional) taxes and/or social contributions as a means to finance the (additional) deficits in their social security system. First, a brief numerical overview will be given of the various sources of financing and expenditures of social security in the European Union (II). Subsequently, the question will be addressed to which extent the concept of social security contributions under European Union law interferes with the national definition of taxes (III). The most relevant rulings of the European Court of Justice (CJEU) in this respect will be discussed (IV) followed by a number of final considerations (V).
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