Article (Scientific journals)
Opinion Statement ECJ-TF 4/2017 on the Decision of the Court of Justice of the European Union of 9 February 2017 in X (Case C-283/15 “Pro-Rata Personal Deductions”), Concerning Personal and Family Tax Benefits in Multi-State Situations
Haslehner, Werner; García Prats, Alfredo; Heydt, Volker et al.
2018In European Taxation
Peer reviewed
 

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Keywords :
Individual income taxation; Schumacker; Pro-rata deductions; Non-discrimination
Abstract :
[en] The CFE welcomes the pro-rata approach to personal and family deductions developed in the X decision. In doing so, the Court contributes to the establishment of the internal market. Indeed, the pro-rata approach supports an open market economy with free competition, an efficient allocation of production factors, tax neutrality, a level playing field, international tax neutrality, the ability-to-pay principle, the direct benefit principle and origin-based taxation. The CFE, however, also notes that implementation of the principles established by X will pose a number of technical and policy issues for domestic legislators that have not yet been addressed by the Court. These include the calculation of the relevant proportions of income and possible mechanisms to avoid “cherry picking” by non-residents.
Disciplines :
Tax law
European & international law
Author, co-author :
Haslehner, Werner  ;  University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit
García Prats, Alfredo
Heydt, Volker
Kemmeren, Eric
Kofler, Georg
Lang, Michael
Lüdicke, Jürgen
João, Nogueira
Pistone, Pasquale
Raventos-Calvo
Raingeard de la Blétière, Emmanuel
Richelle, Isabelle
Rust, Alexander
Shiers, Rupert
More authors (4 more) Less
External co-authors :
yes
Language :
English
Title :
Opinion Statement ECJ-TF 4/2017 on the Decision of the Court of Justice of the European Union of 9 February 2017 in X (Case C-283/15 “Pro-Rata Personal Deductions”), Concerning Personal and Family Tax Benefits in Multi-State Situations
Publication date :
April 2018
Journal title :
European Taxation
ISSN :
0014-3138
Publisher :
International Bureau of Fiscal Documentation, Amsterdam, Netherlands
Peer reviewed :
Peer reviewed
Focus Area :
Law / European Law
Available on ORBilu :
since 31 May 2018

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