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«dr. Balázs Békés DIRECT TAXATION IN THE EUROPEAN UNION Possibilities and limitations in the national legislation thesis of the doctoral ...»

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The artificial conditions can be explored under objective circumstances (for example: actual physical presence, economic activity, employment of workers, own assets, etc.).17 The limited nature of the scope of operations of the European Court of Justice is also demonstrated by Dániel Deák’s statement, claiming that “[…] the European Court of Justice is capable of providing the framework for the interpretation of the particular piece of legislation, which on the other hand limits the scope of action on the part of national authorities, the responsibility for defining substantial rights however shall rest with the national authorities. Therefore, the discretion in assessing abuse of rights or refusing to legalise tax evasion shall be with the national authorities.”18

The main context of national law and international conventions

Article 293 of the TFEU gives express authorisations to the Member States to conclude bilateral or multilateral conventions with a view to avoiding double taxation within the Community. Albeit this authority – by virtue of the amendment that follows from the Lisbon Treaty - was removed from the Treaties, the Member States however continue to have the powers to accept tax treaties in the relations between them.

Dr. Deák Dániel: A pozitív jog csődje: Adóelkerülés és adóparadicsomi tervezés, visszaélés az alapvető EK szabadságokkal, p. 98.

Dr. Deák Dániel: A pozitív jog csődje: Adóelkerülés és adóparadicsomi tervezés, visszaélés az alapvető EK szabadságokkal, p. 98-99.

Dr. Dániel Deák: A pozitív jog csődje: Adóelkerülés és adóparadicsomi tervezés, visszaélés az alapvető EK szabadságokkal, p. 95.

Member States divide their taxing rights mostly in their discretion among each other. There are just some exceptions where EU directives regulate the division of taxing power between the member states. Mostly the division occurs on the basis of the principles and criteria agreed in international practice, which at the same time permits a certain level of discretion for member states. Member States can decide that based on the residence of income earner or the place of the income earning in which scope they exercise their taxation rights and to apply the principles of offsetting and exemption and in order to avoid double taxation.

In several cases the issues of neutrality of export and import of capital were affected in the Court’s case law19 and both methods were acceptable. At the same time the Court mostly focuses on the analysis of national provision in question (and the related double taxation agreement, if it is applicable), rather than the actual situation of the taxpayer.

The case law of the European Court of Justice until 200520 [in particular the judgement of the European Commission v. French Republic (Avoir fiscal), the Shumacker, the Wielockx, the Gilly-, the Saint-Gobain and the De Groot case)] shows that tax treaties always deemed to compatible with community law as long as they are about division of tax jurisdiction and they intend to avoid double taxation. Member States are free to conclude tax treaties and they can determine the aspects of dividing tax jurisdiction, but at the same time they must completely respect the requirements of community law during the conclusion and application of tax treaties and therefore any incompatible and disadvantageous discrimination cannot arise and cannot be justified. This means that those benefits guaranteed in tax treaties which are available for resident taxpayers in one member state or in another cannot be granted or cannot be refused on a reciprocal basis but under community law they must be expanded for every non-resident taxpayer too, who is in a similar situation as the resident taxpayer.

Recently the Court has changed (see the D, the FII Test Claimant and the ATC Test Claimant case) this easy to follow interpretation. The essence of this new approach is that everything, which was agreed in the framework of a treaty, contributes to the balance of this treaty. The C-319/02 Petri Manninen (ECR 2004 I-07477. o.), C-170/05 Denkavit Internationaal (ECR 2006 I-11949. o.), C-446/03 Marks & Spencer (ECR 2005 I-10837. o.) The issue is more detailed in: Erdős Éva – Rácz Rita: A jövedelemadóval kapcsolatos diszkriminatív nemzeti rendelkezések igazolhatósága a közösségi jogban az Európai Bíróság ítélkezési gyakorlatának tükrében, Sectio Juridica et Polica, Miskolc, Tomus XXVI 1/1. (2009), 257-286. o., 2009 consequence of this solution is that member states are practically exempted in every such solution whose tool is the given double tax convention. By following this principle the court contradicts or does not apply the fundamental freedoms and in addition there can be principles that it also contradicts to the direct effect and most of the basic principles of community law.

Practically tax treaties set up a status “above Community Law” whose system of devices countries are free to form.

Based on the most-favoured-nation principle the question arises that whether a member state pursuant to a double tax convention can deny certain benefits from a person who is domestic in another member state, while it provides the same benefits under another double tax convention.

The Court thus excluded the obligation of enforcement of best treatment in the field of direct taxation, which is a contradiction because there are several different areas where the European Court of Justice has already accept the necessity to use this principle.

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Adópolitika In. Bevezetés az Európai Unió politikáiba (szerk.: Kende Tamás - Szűcs Tamás) (487-531. o.) Complex Kiadó, 2011 Adópolitika In. Bevezetés az Európai Unió politikáiba (szerk.: Kende Tamás - Szűcs Tamás) Complex Kiadó, 2009 Adópolitika In. Bevezetés az Európai Unió politikáiba (szerk.: Kende Tamás - Szűcs Tamás) (583-652. o.) KJK-Kerszöv Kiadó, Budapest, 2005 Számviteli jog (I. fejezet), A társasági adó; magyar szabályozás és EU irányelvek (II. fejezet), Nemzetközi adójog (IV. fejezet) In. Pénzügyi jog II. (szerk.: Halustyik Anna) (15-31. o; 32o.; 150-182. o.) Aula Kiadó, Budapest, 2004 The transactional net margin method In. Verrechnungspreisgestaltung im Internationalen Steuerrecht (szerk.: Josef Schuch, Ulf Zehetner) (185-203. o.) Linde Verlag, Wien, 2001 Tax System (szerk.: Kecskés László, Martonyi János) Közgazdasági és Jogi Könyvkiadó, Nemzetközi Adózás (társszerző) (szerk.: Dr. Szebellédi István), Magyar Adótanácsadók Országos Egyesülete, CCA Adó és Pénzügyi Tanácsadó Menedzser Rt., 1997


Az uniós adózás felé In. Világgazdaság, Budapest, 2011. február 4.

Több mint kétszázmilliárd eurót hozhatna az uniós bankadó In. Napi Gazdaság, Budapest,

2011. február 9.

Megoldódhatnak a határokon átívelő tevékenységek adózási problémái In. KomáromEsztergom Megyei Hírlap, 2011. február 9.

Beperelt áfa-törvény In. Figyelő, Budapest, 2011. április 28.

Csak belátható ideig tarthatja vissza a jövőben a magyar állam az áfát In. Napi Gazdaság, Budapest, 2011. augusztus 10.

Vérengzésbe kezdhet jövőre az adóhatóság In. Napi Gazdaság, Budapest, 2011. december 14.

EU tranzakciós adó: újabb terhek sújthatják a bankokat? In. Világgazdaság Online, 2012.

március 22.

Újabb adó sújthatja a kötvényügyeket – alakul az uniós sarc In. Napi Gazdaság Online, 2012.

március 22.

Likviditást von el a cégektől a 75 napos visszaigénylés In. Napi Gazdaság, 2012. május 30.

Nincs menekvés - az adóhatóság külföldön is elér In. Világgazdaság, 2012. augusztus 9.

Veszélyben a külföldi bankszámlák és a svájci banktitok? In. Figyelő Online, 2013. január 17.

Zavarosban halászna a kormány In. Népszava, 2013. január 18.

Nonszensz: az összadósságnál is több pénzt repítettek adóparadicsomokba In. Magyar Nemzet Onlie, 2013. január 18.

Fennakadhatunk a svájci banktitkon In. Index.hu, 2013. január 18.

Dollármilliók árulkodásért In. Piac és Profit Online, 2013. január 22.

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