Κατεύθυνση Δίκαιο της Ευρωπαϊκής Ένωσης
Library of the School of Law

2023-12-28

2023

Pantazi Anna

Rebecca-Emmanuela Papadopoulou, Associate Professor, LLM in International and European Law, NKUA

The fight against tax evasion as a ground justifying discriminatory tax treatment

English

The fight against tax evasion as a ground justifying discriminatory tax treatment

The main theme of this dissertation is the fight against tax evasion as a ground justifying discriminatory tax treatment. Furthermore, this thesis aims answer the question as to which extent the discriminatory tax treatment can be justified in combating tax evasion and other abusive tax practices. The dissertation aims to provide a comprehensive analysis of these complex legal and economic issue and their impact on the European Union's tax policies and fundamental freedoms, through the presentation of historical evolution, the analysis of the European and International legal framework and the current legislation and jurisprudence. In particular, the first part of this paper focuses on the presentation of tax law in the European Union legal framework, the historical analysis and development of taxation, the emergence of tax principles, and the need for fair tax systems. Moreover, it analyses the principles and rules of EU law and their impact on member states' tax policies. It also examines the influence of EU law on domestic tax law and how supranational restrictions are imposed due to internal market objectives, competition, and fundamental freedoms and it discusses the effect of the internal market on member states' tax legislation and tax sovereignty. The second part focuses on the fight against tax evasion and discriminatory tax treatment and the concepts of abusive tax practices, like tax evasion, tax avoidance, and aggressive tax planning are thoroughly explained, highlighting their significance at the international and European levels. It is also described the OECD's BEPS project, the EU's Anti-Tax Avoidance Directive (ATAD) and the administrative cooperation in taxation as efforts to address abusive tax practices and is discussed how these initiatives can sometimes lead to discriminatory tax treatment and are in contradiction with internal market and fundamental freedoms. Furthermore, is examined the concept of tax discrimination and the fight against discriminatory tax treatment, as well as the criteria for assessing whether a national tax measure restricts fundamental freedoms and constitutes discriminatory tax treatment through European Court of Justice (ECJ) case law. Finally, is discussed how ECJ aims to protect fundamental freedoms, foster an integrated internal market, and balance member states' objectives in combating abusive tax practices.

Law and Legislation

European law

Taxation, European Tax Law, Tax Principles, Tax Policy, abusive tax practices, tax evasion, tax avoidance, aggressive tax planning, discrimination, tax treatment, fundamental freedoms, ECJ, case law

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https://pergamos.lib.uoa.gr/uoa/dl/object/3376971