Unit:
Κατεύθυνση Δίκαιο της Ευρωπαϊκής ΈνωσηςLibrary of the School of Law
Author:
Nikolaidou Valentini
Supervisors info:
Ρεβέκκα-Εμμανουέλα Παπαδοπούλου, Λέκτορας Ευρωπαϊκού Δικαίου, τμήμα νομικό, τομέας Διεθνών Σπουδών, Εθνικό και Καποδιστριακό Πανεπιστήμιο Αθηνών
Original Title:
Διάκριση και εμπόδιο στο φορολογικό δίκαιο της Ευρωπαϊκής Ένωσης
Translated title:
Discrimination and obstacle to European Union tax law
Summary:
With regard to the principle of non-discrimination and the prohibition of obstacles, it is noted that the «prohibition of obstacles» is set by the EU Judge in cases where the Union has exclusive competence and it is not so strong in cases where Article 115 TFEU is used as a harmonising basis. The particular characteristics of the fiscal sector explain why this sector is under national sovereignty as well as why the EU does not extensively harmonise areas of direct taxation.
Therefore, the principle of non-discrimination, as a principle that runs across the spectrum of the Treaty, has greater solidity as an EU instrument. Also, depending on the existence or not of an explicit prescript on the fiscal sector, a trend of the EU Judge is observed to interpret this principle in, respectively, a more or a less intarvining way with regard to national fiscal sovereignty, i.e. in a manner which makes the principle resemble to the prohibition of obstacles.
However, regardless of the importance attached to the principle of non-discrimination by the EU Judge, the respect of this principle remains steady in its core, in the sense that the Union’s legal order does not tolerate a different treatment on the basis of nationality.
This is the reason why this principle is a powerful tool of the Union but at the same time it is clear that the fiscal sector is a part of national fiscal sovereignty and, at the present stage of EU law, just characterising a national tax measure as an obstacle is not enough for it to be expelled from the single legal system.
Main subject category:
Law and Legislation
Keywords:
Discrimination, obstacle, European Union, tax law
File:
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