Expert report (Reports)
Ways to tackle cross-border tax obstacles facing individuals within the EU
Richelle, Isabelle
2015
 

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Keywords :
European Commission; Cross-border tax; direct taxes
Abstract :
[en] abstract from executive summary: "Nationals and residents of EU Member States are making ever greater use of the ‘four freedoms’ enshrined in the EU treaties that allow them to work, move, invest and purchase goods across borders within the EU. However, as they exercise these freedoms, they can face many tax problems, because they will have to deal with the differing national tax rules and procedures of the Member States. Persons particularly affected include mobile workers, persons receiving dividends across borders, individuals receiving or paying cross-border alimony or maintenance payments, pensioners who retire abroad and many others. Individuals in these situations can face higher tax burdens, cash-flow disadvantages and considerable costs and this can generate feelings of disillusionment with the single market and a disinclination to exercise EU freedoms. (...) This report considers both problems arising from mismatches between taxation rules that lead to higher taxation in cross-border situations (‘substantive’ tax problems) and problems that are due to absence of suitable practical and administrative procedures (‘procedural’ tax problems). The expert group distinguishes between the problems arising on the side of the state of residence/nationality of the taxpayer and on the side of the state where the activity or investment takes place."
Research center :
Tax Institute de l'Université de liège
Disciplines :
Tax law
Other collaborator :
Richelle, Isabelle ;  Université de Liège > HEC-Ecole de gestion : UER > Droit fiscal
Language :
English
Title :
Ways to tackle cross-border tax obstacles facing individuals within the EU
Publication date :
November 2015
Publisher :
European Commission, Luxembourg, Luxembourg
ISBN/EAN :
978-92-79-53659-5
Edition :
Publication Office of the European Union
Number of pages :
64
Collection name :
Report of expert group
Commissioned by :
Directorate-General for Taxation and Customs Unions
Funders :
CE - Commission Européenne [BE]
Available on ORBi :
since 13 March 2017

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