| 000 | 02264nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c143579 _d143579 |
||
| 003 | ES-MaIEF | ||
| 005 | 20210212123829.0 | ||
| 007 | ta | ||
| 008 | 210211t2020 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_967908 _aKárolyi, Balázs |
|
| 245 | 0 |
_aProgressive turnover-based taxes and their legal repercussions under EU law _c Balázs Károlyi |
|
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn recent tax policy trends, the introduction of turnover-based progressive taxes can be observed. However, the structure of these taxes raise various legal concerns under EU law. These taxes can be challenged under both EU State aid rules and the fundamental freedoms. Both the State aid and fundamental freedom questions are swirling around a similar issue: whether the different treatment of undertakings, caused by the progressive rate structure of those taxes, on the grounds of the level of their turnover can be justified by the ability to pay principle. This article will point out the problems of the application of this principle in the field of turnover-based taxation. In addition, under the fundamental freedoms, it must also be ascertained that the differentiation based on the level of turnover indirectly disadvantages foreign-owned undertakings. In this contribution, the author argues in favour of a stricter indirect discrimination test than the one that can be currently inferred from the CJEU’s case law. The compatibility of turnover-based business taxes with Article 401 of the VAT Directive has been confirmed by the CJEU, however, such a stance should also be questioned in light of the objective of this provision of the VAT Directive, namely to safeguard the goals of the common VAT system from interference by other domestic taxes. | ||
| 650 | 4 |
_aIMPUESTO DE SOCIEDADES _945680 |
|
| 650 | 4 |
_aPROGRESIVIDAD _948160 |
|
| 650 | 4 |
_aAYUDA ESTATAL _932236 |
|
| 650 | 4 |
_aARMONIZACION FISCAL _931085 |
|
| 650 | 4 |
_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141 |
|
| 650 |
_aUNION EUROPEA _948644 |
||
| 773 | 0 |
_9164288 _oOP 2141-B/2020/6 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _gv. 29, Issue 6, December 2020, p. 271-284 |
|
| 942 | _cART | ||