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Estudios Tributarios Europeos

Editorial:
Scuola Europea di Alti Studi Tributari
Fecha publicación:
2009-07-03

Número de Revista

Últimos documentos

  • Fiscalité de l’entreprise familiale en France

    Family businesses, which in France we call small businesses or sole proprietorships, can take many forms; these fall into a status that presupposes the creation of a legal entity or the continued direct exploitation by the natural person of the entrepreneur. The choice between these different possibilities depends on the entrepreneur based on multiple 15 familial, economic, social and other considerations; among these, the tax system plays its role, which is not decisive but important. Indeed, the tax due depends on the status maintained, particularly for the taxation of profits, but also, less significantly, for VAT. Other taxes are little affect.

  • La TVA à l’ère numérique

    The VAT gap (i.e. the difference between expected VAT revenues and the amounts of VAT actually collected) remains a challenge for public budgets in all Member States. Despite the recent reforms adopted on the VAT treatment of e-commerce, the European Union can still do much to reduce these revenue losses, while simplifying procedures for operators and exploiting all the opportunities offered by technological progress. The VAT for the Digital Age (VIDA) package addresses all these challenges. First, it establishes the possibility of a single registration for VAT purposes in the EU for all services that until now required a separate identification in each State where they were provided. Second, it makes possible the exchange of information in real time and at transaction level, thanks to the mandatory application of electronic invoicing for intra-Community transactions and the modernisation of reporting techniques. Third, the so-called ‘platform economy’ is regulated for VAT purposes with the application of the concept of ‘deemed supplier’ in the short-stay accommodation and passenger transport sector.

  • France’s approach to artificial intelligence by the French tax system

    The application of GTP4 Chat has opened up new and more intense possibilities for the application of artificial intelligence At the same time, the possibility of acquiring new and more information in a difficult balance between greater administrative efficiency and the necessary respect for the privacy of personal data The use of artificial intelligence procedures has become massive on the part of the Ministry of Finance, but the corresponding applications have been of a varied experimental nature. The consequences of this technological revolution on tax procedures and its necessary legal framework, both by the legislator and by the independent administrative authorities (in particular the CNIL) and the courts, have yet to materialise.

  • With the abandonment of the European Directive, it will be more difficult to define the future certainty of transfer prices

    Fair transfer pricing was destined to become a European constraint with the entry into force of the European Directive presented in 2023. An innovative and prestigious goal that did not stand up to disagreement among the Member States for its final approval. The Directive would have had a future effect on the Member States’ legal systems, far greater than that achieved by the OECD Guidelines. Only a European source could have provided future certainty on the criteria permissible for European tax systems to define the fairness of transfer pricing. A certainty that would have made it possible to overcome the current differences between regulations. However, it would have been destined to weaken in the face of the heterogeneity of the criteria that the Directive itself accepted as admissible and that would have been exacerbated in their application in national systems. For the relative effectiveness of the European methods, a comparison of prices between group companies would have been required, with the determination of prices in the internal market with unencumbered group companies.

  • Business income taxation in Portugal: a brief analysis of the simplified regimes

    The taxation regime for corporate income in Portugal is not truly unitary. These revenues can be taxed under the Personal Income Tax or Corporate Income Tax. Additionally, in each case, the taxable income can be determined basing either on the general regime rules or on the simplified regime ones. This coexistence of legal regimes poses – or may pose – questions of compatibility with the Portuguese constitutional norms, especially with Article 104.

  • European Court of Human Rights imposes limit on average annual per capita income on court fees

    On 21 May 2024, the European Court of Human Rights rendered a groundbreaking judgment which is liable to constitute a milestone in human rights tax law. By a majority of five votes to two, the Court ruled that court fees of a “reciprocal” nature should not exceed a maximum threshold, which is based on the per capita average annual income of the State concerned. This is the first time an international human rights court, dealing with the confiscatory level of taxation, rather than establishing a limit in relative terms (such as a specified maximum percentage rate of income tax), has set a limit in absolute terms, establishing a maximum quantitative monetary outlay. This decision opens interesting scenarios regarding the potential applicability of the newly established principle to Italian taxation, particularly in the context of the registration tax on judicial decisions.

  • Personal and family tax advantages granted to non-residents: the ECJ takes a step further

    Member-States typically reserve certain family and personal tax allowances to residents, given that they (i.e., the States of residence) are deemed better placed than any other State to consider the personal and family situation of any taxpayer. Non-residents, being excluded from these tax allowances, risk being put in an unfavourable position. The article discusses the challenges faced by non-residents in the European Union regarding personal and family tax advantages, focusing on the disparities in tax systems that hinder mobility across Member States. It centres on the CJEU case law of Commission v. Belgium (C-60/21), in which the Court held that the Belgian deductibility of allowances, which was subject to certain conditions for non-residents of Belgium, violated the free movement of workers guaranteed by article 45 of the TFEU. The author examines previous CJEU case law, including Schumacker, Imfeld, and Renneberg, to illustrate how the Court has interpreted similar scenarios and emphasised the need for Member States to consider personal circumstances for non-residents taxation as well.

  • AI e Amministrazione finanziaria in Italia: analisi del rischio fiscale, attuazione del rapporto tributario e profili organizzativi

    The study investigates the main developments involving the artificial intelligence applications by the Italian Tax Administration also in light of the recent reforms of the Italian tax system. In the first part, the article analyzed the use of new technologies to carry out the tax relationship (e.g. tax return, electronic invoicing and automated controls such as formal inspection). Of special interest is also the predictive function of AI-based tools in the pre-emptive tax settlement regulation. There is a broad survey of applied contexts within the administrative organization. In the second part, the paper offers critical insights on the risks raised by AI referring to the taxpayer’s guarantees in the so-called tax risk analysis, in automated controls and in terms of tax penalties.

  • The rights and guarantees of taxpayers as a limit on the use of artificial intelligence by tax authorities

    In recent years, tax authorities have introduced tools based on artificial intelligence to carry out various administrative activities. Currently, there are no regulations governing the development and use of such technology by these authorities to ensure its proper use. Nevertheless, the incorporation of artificial intelligence into various administrative processes must be carried out within the current legal framework, meaning that all principles and values governing administrative actions must be respected. Furthermore, the fundamental rights and basic guarantees of taxpayers constitute an insurmountable limit. This paper analyzes the risks and threats that the use of this technology may pose in relation to such principles and rights.

  • Introductory Notes to the Monographic Study by Luca Costanzo “Interessi finanziari e potestà impositiva nell’Unione europea. Profili ricostruttivi e dinamiche evolutive”

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