The notion of tax and the elimination of international double taxation or double non taxation (update<

This essay deals with the concept of tax in the EU analysing the provisions of the Treaties and directives that take into consideration the concepts of double taxation and double non-taxation. The results of this analysis enlighten a notion of tax which variates time by time. The concept of tax in EU law has its origin in the same concept drawn up in the MS’ legal traditions, especially in MS that signed in 1957 the Treaty establishing the Economic European Community. This concept has been furtherly adapted to the scope and objectives of EU law, which are quite different from domestic. The European treaties state in many points that the accomplishment of the internal market is still the main purpose of the EU. According to this principle, the EU has an “exclusive competence” (among others) in customs union and competition rules necessary for the functioning of the internal market. Based on these principles, EU is competent to ask MS to modify their tax systems only if domestic rules infringe the single market and the fundamental freedoms of movement of goods, persons, business and capital within the EU boundaries. Special competences are recognised to the EU for the so-called “harmonized taxes”, which are always considered to be relevant in achieving the single market. In the light of this fundamental objective, the purpose of all EU rules regarding taxation is normally aimed at avoiding both double taxation and double non-taxation in transactions between different MS. In fact, only if intra EU transactions are carried out without any differences in taxation the single market can be achieved. In this perspective, there is no unequivocal concept of “tax” in EU law, but different concepts of “fiscal provisions”, “taxes”, “charges” and “excise duties”, as well as, more in general, revenues “of a fiscal nature”, ruled in primary and econdary legislation with different scopes and aims. Accordingly, the EU concept of tax is basically a tool used to meet two major objectives: ensure that EU law is applied with no differences in all MS and reinforce its effectiveness. Otherwise, under national law taxes are applied to share among taxpayers the burden of public expenses according to a specific principle (e.g.: ability to pay). The main consequence is that contributions which cannot be properly regarded as “taxes” under national law may be considered as such under EU law. In this view, the EU definition of tax must be investigated with a negative approach: taxes from a European point of view are all kinds of public levies having a “contributive” nature, which are different from all levies (like “charges”, “dues” or “fees”) having a “retributive” nature. In regulating these kinds of levies, EU law aims at considering if they are potentially able to infringe the fundamental freedoms of movement in the EU and, in the end, to prevent the achievement of the single market. Therefore, double taxation and double non-taxation are able to create negative effects in the single market (the so called “tax obstacles”) and, for this reason, they must be removed. It has been generally recognized that the current unanimity vote mechanism has in time become more and more inadequate in facing tax harmonization problems, especially after the enlargement. Moreover, while taxation is subject to the unanimity rule, decisions regarding competition follow the qualified majority rule, creating imbalance in the decisional process regarding these subjects, which normally are connected. As a matter of fact, EU Institutions tried to narrow down the EU concept of tax, aimed at avoiding the overrunning of the unanimity rule. In this perspective, neither the concept of “tax” in the EC Treaty nor the concept of “fiscal provisions” is intended to influence domestic legislation, but rather to determine when the European institutions should apply the unanimity rule in the approval of certain measures. Considering that, the EU notion of tax cannot be examined in a theoretical way, but in a very practical one. Indeed, the persistence of the unanimity rule has produced a significant slowdown in the approximation process of MS’ tax systems (especially direct taxes) by deferring and in some cases preventing the adoption of regulations and directives intended for this purpose. In this scenario, the Commission has developed the so-called “tax coordination”, based on some tactical changes in the strategy of co-ordination of national tax policies aimed at making the MS’ direct taxation systems more synchronized with the Internal Market structure. In the current state of EU law, in the absence of an EU initiative, MS are not obliged to prevent double taxation. However, MS rules that give preference to domestic situations as opposed to cross-border situations are contrary to the fundamental freedoms, in the absence of pertinent justifications. For this reason, it is important to understand in which cases and with which limits EU Legislation must prevail on Member States' legislations.

Il concetto di tributo che emerge dalla normativa dell’Unione europea è ispirato all’oggetto e alle finalità proprie di quell’ordinamento, che sono ben diversi da quelli a cui assolve il tributo negli ordinamenti degli Stati membri. Infatti, mentre nel diritto dei singoli Stati-nazione (membri o non membri UE) il tributo è lo strumento utilizzato per realizzare il riparto dei carichi pubblici tra i consociati, secondo i criteri di equità, razionalità e coerenza stabiliti nelle rispettive norme costituzionali, nel diritto dell’Unione europea i tributi sono disciplinati in funzione della loro possibile attitudine a costituire un ostacolo alla realizzazione del mercato unico e all’esercizio delle libertà fondamentali di circolazione. Inoltre, in virtù del principio di supremazia, l’Unione europea può imporre agli Stati membri di modificare i loro sistemi fiscali quando sono in contrasto con i detti principi. In questa prospettiva, nel diritto dell’Unione Europea il concetto di tributo assume un valore essenzialmente negativo, poiché individua le pubbliche entrate che, non avendo natura “remunerativa” ma puramente “contributiva”, possono compromettere le libertà fondamentali di circolazione e, in ultima analisi, compromettere la realizzazione del mercato unico nella UE. La finalità prettamente economica alla quale assolve la normativa europea in materia tributaria impone, poi, una lettura orientata a far prevalere la sostanza sulla forma giuridica delle single fattispecie ed a valutare gli effetti dei prelievi applicati dagli Stati membri sul funzionamento del mercato unico. Considerando la loro capacità di costituire un ostacolo alla concorrenza, l’Unione Europea ha adottato, con sempre maggiore frequenza ed ampiezza di interventi, misure rivolte al contrasto dei casi di doppia imposizione e, con più incisività negli ultimi anni, anche dei casi di doppia non imposizione. Il saggio analizza nel dettaglio l’evoluzione delle politiche sviluppate dall’Unione Europea in questa materia, mettendo in luce le criticità di volta in volta affrontate, le più recenti tendenze e le prospettive future. (Questo articolo è la versione aggiornata ed ampliata dell'EU Report presentato dall'Autore al Congreaao annuale IFA (International Fiscal Association) tenutosi a Madrid il 25-30 Settembre 2016, i cui atti sono stati pubblicati nei Cahiers IFA, 2016, Volume 101b, p. 77-97).