Online Farewell Lecture Prof. dr. Rainer Prokisch
775 بار بازدید -
2 سال پیش
-
hoogleraar ‘“Internationaal Belastingrecht”in de Faculteit
hoogleraar ‘“Internationaal Belastingrecht”in de Faculteit der Rechtsgeleerdheid met emeritaat gaan.
De titel luidt:
‘‘Tax matters: The EU Commission going astray”
Even if we are determined supporters of the European project, as lawyers we should be worried about the European institutions crossing legal borders in the field of direct taxation. European institutions have been very active in this field during the last 10 years. By doing so, they challenge the legal borders of competence, the principles of proportionality and subsidiarity, and, in particular, the requirement of a correct and expedient reasoning of legislative acts.
The “functioning of the common market” describes the inherent conflict between tax competition and tax harmonization. Tax harmonization should only be used if tax competition were harmful. The European institutions demonstrate little respect for sound competition between states. Rather, the Commission and the Parliament use the given circumstances to shift more power towards the Union. They are doing this by circumventing the legal requirements of the EU treaties in a way that cannot be justified anymore.
It is not only an issue of competition. The crucial question is what the goals of the EU institutions are when they harmonize direct taxation in member states and, in contrast, which goals they should pursue. The Union is foremost a common market, committed to the rights of the taxpayers and to the freedom to move freely across borders. It is characterized through guaranteeing the freedom of entrepreneurial activity and it should aim to provide room for innovation. The policy of the Commission – pushed by an overreacting Parliament – however, has left the idea of a liberal common market. The motivation to tackle tax abuse and aggressive tax planning has gained such an excess weight that other subjects significant for completing the common market have been nearly forgotten. European enterprises suffer extremely under more and more obligations and bureaucracy.
It is about time that the EU institutions stop activities in this field, that they rethink their whole tax policy as well as the question which resources should be used to finance the EU budget in future. Commission and Parliament should work primarily on the more fundamental issues: What is still needed to complete the common market also in respect of taxation? Do we not already have solid rules for tackling tax abuse or are there still any gaps which must be filled? And what are the needs of European citizens and which role should the EU institutions take to accommodate the people in this respect? A break from extreme activism would be healthy for EU institutions themselves as well as governments of member states. But even more important: taxpayers would get the attention they deserve.
De titel luidt:
‘‘Tax matters: The EU Commission going astray”
Even if we are determined supporters of the European project, as lawyers we should be worried about the European institutions crossing legal borders in the field of direct taxation. European institutions have been very active in this field during the last 10 years. By doing so, they challenge the legal borders of competence, the principles of proportionality and subsidiarity, and, in particular, the requirement of a correct and expedient reasoning of legislative acts.
The “functioning of the common market” describes the inherent conflict between tax competition and tax harmonization. Tax harmonization should only be used if tax competition were harmful. The European institutions demonstrate little respect for sound competition between states. Rather, the Commission and the Parliament use the given circumstances to shift more power towards the Union. They are doing this by circumventing the legal requirements of the EU treaties in a way that cannot be justified anymore.
It is not only an issue of competition. The crucial question is what the goals of the EU institutions are when they harmonize direct taxation in member states and, in contrast, which goals they should pursue. The Union is foremost a common market, committed to the rights of the taxpayers and to the freedom to move freely across borders. It is characterized through guaranteeing the freedom of entrepreneurial activity and it should aim to provide room for innovation. The policy of the Commission – pushed by an overreacting Parliament – however, has left the idea of a liberal common market. The motivation to tackle tax abuse and aggressive tax planning has gained such an excess weight that other subjects significant for completing the common market have been nearly forgotten. European enterprises suffer extremely under more and more obligations and bureaucracy.
It is about time that the EU institutions stop activities in this field, that they rethink their whole tax policy as well as the question which resources should be used to finance the EU budget in future. Commission and Parliament should work primarily on the more fundamental issues: What is still needed to complete the common market also in respect of taxation? Do we not already have solid rules for tackling tax abuse or are there still any gaps which must be filled? And what are the needs of European citizens and which role should the EU institutions take to accommodate the people in this respect? A break from extreme activism would be healthy for EU institutions themselves as well as governments of member states. But even more important: taxpayers would get the attention they deserve.
2 سال پیش
در تاریخ 1401/07/22 منتشر شده
است.
775
بـار بازدید شده