Withholding taxation under the fundamental freedoms electrónico Ivan Lazarov
By: Lazarov, Ivan
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Material type: 
ArticleSubject(s): IMPUESTOS | RETENCIONES TRIBUTARIAS | LIBERTADES FUNDAMENTALES | CONVENIOS | TRATADOS INTERNACIONALES | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA
In:
Intertax v. 51, Issue 6/7, June 2023, p. 524-532Summary: This paper critically analyses recent developments in the CJEU’s case law regarding withholding taxes and the constraints that fundamental freedoms impose on Member States in this area. It argues that both resident and non-resident taxpayers are universally comparable from a source state perspective, regardless of whether a double tax treaty precludes a specific form of domestic taxation in the source state. Furthermore, it asserts that the net taxation obligation should be accessible not only as an ex-post refund but also as an ex-ante option for nonresident taxpayers to file a tax return under the same conditions as resident taxpayers.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | OP 2141/2023/6/7-6 (Browse shelf) | Available | OP 2141/2023/6/7-6 |
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Resumen.
This paper critically analyses recent developments in the CJEU’s case law regarding withholding taxes and the constraints that fundamental freedoms impose on Member States in this area. It argues that both resident and non-resident taxpayers are universally comparable from a source state perspective, regardless of whether a double tax treaty precludes a specific form of domestic taxation in the source state. Furthermore, it asserts that the net taxation obligation should be accessible not only as an ex-post refund but also as an ex-ante option for nonresident taxpayers to file a tax return under the same conditions as resident taxpayers.
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