The CJEU's approach to the objectives of progressive turnover-based taxes respect for the Member States' fiscal sovereignty or authorization for circumventing EU law? Rita Szudoczky & Balazs Károlyi
By: Szudoczky, Rita
.
Contributor(s): Károlyi, Balázs.
Material type: 
ArticlePublisher: 2022Subject(s): SISTEMA FISCAL | LIBERTAD DE ESTABLECIMIENTO Y SERVICIOS | AYUDA ESTATAL | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA
In:
Intertax v. 50, issue 1, January 2022, p. 82-93Summary: The article demonstrates that the objective of the tax system plays a crucial role in the non-discrimination assessment in the context of both EU State aid and fundamental freedoms analyses. Although the objective of the underlying tax system/tax measure is decisive in respect of the outcome of these non-discrimination tests, there are plenty of uncertainties in the Court of Justice's case law regarding the scrutiny of the objectives of tax measures. The article sheds light on them, first, by examining the allocation of competences among national authorities - national courts - and the EU adjudicatory bodies concerning the determination of the objective of the tax system. Then, the required standard of consistency between the declared objective and the design of the tax system is scrutinized in the context of the recent progressive turnover-based tax cases, suggesting a stricter standard of consistency that is based on the principle of proportionality.
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| OP 2141/2022/1-4 Taxpayer's right to privacy? | OP 2141/2022/1-5 The implementation of the ATAD in Luxembourg | OP 2141/2022/1-6 Arm's length principle from a Swiss perspective | OP 2141/2022/1-7 The CJEU's approach to the objectives of progressive turnover-based taxes | OP 2141/2022/2 Intertax | OP 2141/2022/2-1 Tax development in Africa | OP 2141/2022/2-2 Trust or power |
Resumen.
The article demonstrates that the objective of the tax system plays a crucial role in the non-discrimination assessment in the context of both EU State aid and fundamental freedoms analyses. Although the objective of the underlying tax system/tax measure is decisive in respect of the outcome of these non-discrimination tests, there are plenty of uncertainties in the Court of Justice's case law regarding the scrutiny of the objectives of tax measures. The article sheds light on them, first, by examining the allocation of competences among national authorities - national courts - and the EU adjudicatory bodies concerning the determination of the objective of the tax system. Then, the required standard of consistency between the declared objective and the design of the tax system is scrutinized in the context of the recent progressive turnover-based tax cases, suggesting a stricter standard of consistency that is based on the principle of proportionality.
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