Κατεύθυνση Δημοσίου ΔικαίουLibrary of the School of Law
Ανδρέας Τσουρουφλής, Λέκτορας Νομικής Σχολής, ΕΚΠΑ
Προσδιορισμός της έννοιας της κατοικίας για τους σκοπούς του φορολογικού δικαίου και συναφή ζητήματα- πρόσφατες νομολογιακές εξελίξεις
An approach to the meaning of residence for the purposes of tax law and relevant issues- recent case- law
The subject of the thesis is to define the concept of residence for the purposes of tax law and the issues related to it, such as its transfer abroad and the obligation to submit an income tax return.
The significance of its determination is the fact that tax authority lays in the core of the sovereignty of each State, which exercises it freely and sovereignly, as long as there is a link between the person and the legal system which taxes it, as it is required by the international customary law. Residence is the basic link that not only our own legal order, but also the vast majority of states use internationally. Once a person is considered as a resident of the state, it is being subjected to its unlimited tax authority. Therefore, states have great interest in considering as many people as possible as their tax residents and thereby expand their tax base and increase their fiscal revenues.
The thesis consists of four main chapters. In the first we attempt to approach the concept of residence in the field of income taxation of individuals under both the previous legislation and the current one and also the consequences of its recognition. In the second chapter, reference is made to Double Taxation Conventions, in order to approach the subject from every aspect and make a comparison with the provisions of the Income Tax Code. In the third, we raise issues related to its transfer abroad, initially through the presentation of Articles 61 par. 7, 51A and 76 par. 5 and 6 of Law 2238/1994 and the irrefutable presumptions they introduced, followed by the presentation of the current regime. In the fourth chapter, the recent case law of the Council of State of Greece is presented as an insight to the approach and interpretation of the substantive and procedural issues related to the definition of the concept of residence for the purposes of tax law that might be followed. Finally, as an epilogue concluding remarks are cited on the issues dealt with by the thesis.
Main subject category:
Law and Legislation
Other subject categories:
residence, tax law, tax residence, transfer of residence, DTC
ΦΟΡΟΛΟΓΙΚΗ ΚΑΤΟΙΚΙΑ-ΔΙΠΛΩΜΑΤΙΚΗ ΕΡΓΑΣΙΑ_ΤΕΛΙΚΗ ΜΟΡΦΗ ΓΙΑ ΑΝΑΡΤΗΣΗ.pdf
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