romanian english

The road to Itacha or where is home in fiscal matters?

DOI: http://doi.org/10.47743/jss-2021-67-2-14

Abstract: Our study analyzes the hypothesis of distributing taxation competence in case of personal income tax. Traditionally, the individual is the beneficiary of a mobility in the capitalization of his labor force, mobility that can generate interferences of several tax jurisdictions in terms of place of taxation. The working technique in the field of taxation with an element of foreignness used by the Conventions to avoid double taxation is taxation in the state of residence or in the source state, depending on the option of the signatory states. This autonomy at the level of the fiscal treaty is doubled by a series of punctual nuances regarding the content of these concepts and the correlation of the normative solution with the factual situation. The present study highlights the role of domicile in determining the place of taxation in the European space of ​​freedom of movement and illustrates jurisprudential facets of this notion with fiscal relevance.

Keywords: domicile; fiscal domicile; regular residence; taxing competence; proof; ECJ

References

***, EC Law and Tax Treaties, Working document, TAXUD E1/FR DOC (05) 2306, Bruxel, 2005

***, Impozitarea directă: impozitarea întreprinderilor și a persoanelor, Fişe de lucru, Bruxel, 2021

Iyer A., Domicile and habitual residence, în Single Law Review, nr. 6/1985, pp. 115‑129 

Joseph F.M., Domicile and Residence of Individuals for American Tax Purposes, îm Taxes ‑ The Tax Magazine, vol. 29, no. 11/1951, pp. 916‑924

Kergall Y., Teitgen E., Reflexions Sur le Domicile Fiscal, în International Business Law Journal, nr. 1/1987, pp. 25‑34

Kerlan P., Le Domicile Fiscal Au Regard Du Droit Francais, în International Business Law Journal, nr. 1/1987, p. 9‑24

Kotha A. P., Place of Effective Management Test in the Income Tax Act, 1961: Is It the Right Way Forward?, în NUJS Law Review, nr. 8/2015, pp. 13‑30

Lowndes C. LB., State Jurisdictions to Tax Income, în Temple Law Quarterly, nr. 6/1931, pp. 486‑502 

Sferdian I., Creditorul în căutarea patrimoniului de afectaţiune profesională al debitorului său, în Revista Română de Drept Privat, nr. 1/2020, pp. 156‑181

Thomas, Scott R., Domicile in Multistate Personal Income Tax Residency Matters: Enter the Swamp at Your Own Peril, în Pace Law Review, vol. 39, nr. 2/2019, pp. 875‑928

Van der Merwe B.A., The phrase 'place of effective management' effectively explained?, în South Africa Mercantile Law Journal, nr. 18.2/2006, pp. 121‑137.

Zelinsky E. A., Defining Residence for Income Tax Purposes: Domicile as Gap‑Filler, Citizenship as Proxy and Gap‑Filler, în Michigan Journal of International Law, vol. 38, nr. 2/2017, p. 271‑286

CJCE, Hotărârea din 12 mai 1998, C‑336/96, Mr and Mrs Robert Gilly v Directeur des services fiscaux du Bas‑Rhin, ECLI:EU:C:1998:221

CJUE, Hotărârea din 19 noiembrie 2015, Bukovansky, C‑241/14, EU:C:2015:766

CJUE, Hotărârea din 24 octombrie 2018, C‑602/17, Benoît Sauvage, Kristel Lejeune împotriva État belge, ECLI:EU:C:2018:856

CJUE, Hotărârea din 30 iunie 2011, Meilicke şi alţii, C‑262/09, EU:C:2011:438

 



Faculty of Law
.

B-dul Carol I nr. 11, cod 700506, IAŞI
Secretariat full-time learning:
+40 232 201058
+40 232 201158
Fax: +40 232 201858
Secretariat distance learning:
+40 232 201272
Fax: +40 232 201872


Copyright Faculty of Law, IAŞI , 2022
The server generated the answer in 0.0803 sec.
292087348