Proceedings of the Workshop on "Double Taxation in the European Union"

08-12-2011

Business and citizens risk being taxed by more than one Member State on the same revenue as soon as they cross an internal border within the Single Market even almost 20 years since its creation (according to the European Commission's recent Communication on Double Taxation COM(2011)712). A year before, the Commission outlined the most serious tax problems that EU citizens face in cross-border situations (e.g. discrimination, double taxation, difficulties in claiming tax refunds and in obtaining information on foreign tax rules) and it announced plans to ensure that tax rules do not discourage individuals from benefiting from the Internal Market (COM(2010)769). But Member States' tax systems remain to be un-coordinated and double taxation is far from being removed. The ECON Committee has thus put double taxation on its agenda and is discussing the draft Annual Tax Report (Rapporteur Olle Schmidt). This workshop seeks to facilitate the Report's discussion by introducing the subject and addressing important issues, such as the context of double taxation, implications for citizens, and the role of the Commission, the Council, the OECD (developing double taxation conventions) and the Court of Justice in driving changes of the present set-up.

Business and citizens risk being taxed by more than one Member State on the same revenue as soon as they cross an internal border within the Single Market even almost 20 years since its creation (according to the European Commission's recent Communication on Double Taxation COM(2011)712). A year before, the Commission outlined the most serious tax problems that EU citizens face in cross-border situations (e.g. discrimination, double taxation, difficulties in claiming tax refunds and in obtaining information on foreign tax rules) and it announced plans to ensure that tax rules do not discourage individuals from benefiting from the Internal Market (COM(2010)769). But Member States' tax systems remain to be un-coordinated and double taxation is far from being removed. The ECON Committee has thus put double taxation on its agenda and is discussing the draft Annual Tax Report (Rapporteur Olle Schmidt). This workshop seeks to facilitate the Report's discussion by introducing the subject and addressing important issues, such as the context of double taxation, implications for citizens, and the role of the Commission, the Council, the OECD (developing double taxation conventions) and the Court of Justice in driving changes of the present set-up.

External author

Georg KOFLER (University of Linz), Philip KERMODE (DG Taxation and Customs Union, European Commission), Grace PEREZ-NAVARRO (OECD), Isabelle RICHELLE (HEC-Business School of the University of Liège), Volker HEYDT (Confédération fiscale européenne) and Andreas STRUB (Council of the European Union)