International Juridical Double Taxation from an Ability-to-Pay Perspective under EU Law

EUCOTAX Series on European Taxation # 72

International Juridical Double Taxation from an Ability-to-Pay Perspective under EU Law, the pioneering in-depth treatment of this perspective, is a book that enables taxpayers facing international juridical double taxation to comprehend how their ability to pay is protected under EU law and the limitations that protection faces. The obstacles arising from the parallel exercise of Member States’ tax sovereignty have been examined by the CJEU and intensely discussed by scholars. By uncovering a paradox in the CJEU’s case law, this revolutionary book furnishes a constructive alternative to the deadlock created by the CJEU when ruling that international juridical double taxation, although constituting an obstacle to free movement, is not contrary to EU law.

What’s in this book:

Every aspect of the matter is carefully and thoroughly examined, including the following:

• important differences between the traditional notion of double taxation and the current definition under Council Directive 2017/1852
• legal means and methods designed to eliminate international juridical double taxation and the policies underlying them
• freedoms of movement as prohibitions that limit the exercise of Member States’ taxing powers
• consideration of expenses related to economic activity and personal and family circumstances, and
• in-depth discussion of taxation of income derived from source versus residence Member State

Across all chapters, the author refers to the case law of the CJEU on international juridical double taxation and taxpayers’ ability to pay, as well as the relevant academic literature, allowing the reader to understand the current state of EU law on these matters and their relation.

How this will help you:

The author’s remarkable venture into this challenging field, with a deeply informed construction of instrumental categories and a critical review of their content, concludes with a viable reformulation of the grave and rising problem of international juridical double taxation. The book will be appreciated by taxation professionals in practice, policymakers, and academia.