Supervisors info:
Ανδρέας Τσουρουφλής, Λέκτορας, Νομική Σχολή Αθηνών, ΕΚΠΑ
Summary:
This diploma thesis deals with the issue of discriminatory tax treatment of citizens of the European Union based on their residence. Particular emphasis is given on the case-law of the Court of Justice of the European Union, former Court of Justice (ECJ), and, in particular, on its recent case law.
The second, after this Introduction, chapter of the work concerns the issue of non-discrimination in EU law. The first sub-chapter summarizes the basic principle of non-discrimination on grounds of nationality generally in EU law. The second sub-chapter generally examines the discrimination of citizens of the European Union, based on their residence, in EU law, in other, non-direct taxation areas. In particular, the importance of residence is emphasized both as a criterion of discrimination which may give rise to indirect discrimination on the basis of nationality and as a connecting factor of the citizen with the legal order of a Member State which, in some cases, may justify his different treatment. The third sub-chapter analyzes the issue of non-discrimination in the field of direct taxation and the treatment of discrimination as a restriction on the fundamental freedoms of EU law. It should be noted that the analysis focuses on persons, as in their case, the residence, being an element other than their nationality, is a criterion which may introduce indirect discrimination on grounds of nationality. This distinction between residence and nationality is not observed on discrimination based on the registered office of legal persons, since the registered office of legal persons corresponds, according to the case law of the Court of Justice, to their "nationality".
The third chapter focuses on the issue of discriminatory treatment of citizens of the European Union in the field of direct taxation, based in particular on the criterion of residence. The first sub-chapter highlights the importance of the residence criterion for tax law. The second sub-chapter examines the Court's case-law on the comparison of the situation between residents and non-residents as a crucial element in justifying their discriminatory tax treatment by the national legislator. The case-law of the Court of Justice is cited by reference to the category of tax in question, that is to say, in respect of income tax, wealth, and, in particular, inheritance tax. The third sub-chapter presents the case-law approach by the Court of Justice to the obstacles posed by the Member State when transferring the residence of natural persons to another Member State. In the fourth sub-chapter, for reasons of completeness, cases of discriminatory tax treatment on the basis of residence are reported, not of the taxpayer himself, but of a person with whom he / she has a particular relationship. In the fifth sub-chapter, the reasons of general interest, which may justify the discriminatory tax treatment of citizens of the European Union, are presented, with a reference to the relevant case law on discrimination based on residence.
Finally, the fourth chapter presents the conclusions from the analysis of these issues, while assessing the case law of the Court on the limitations of fundamental freedoms of EU law in the field of direct taxation, in particular those based on the criterion of residence.
Keywords:
tax residence, discriminatory tax treatment, direct taxation, Court of Justice
