Vanistendael, Frans --- "The functioning of fundamental freedoms and tax neutrality in the internal market" [2020] ELECD 163; in HJI Panayi, Christiana; Haslehner, Werner; Traversa, Edoardo (eds), "Research Handbook on European Union Taxation Law" (Edward Elgar Publishing, 2020) 142

Book Title: Research Handbook on European Union Taxation Law

Editor(s): HJI Panayi, Christiana; Haslehner, Werner; Traversa, Edoardo

Publisher: Edward Elgar Publishing

Section: Chapter 7

Section Title: The functioning of fundamental freedoms and tax neutrality in the internal market

Author(s): Vanistendael, Frans

Number of pages: 20

Abstract/Description:

In this chapter, Frans Vanistendael assesses the principles of freedom of movement and neutrality applied to taxation in light of the main objectives of the European Union as formulated in the TEU and TFEU, that is, the establishment of the internal market. First, the chapter provides for an illustration of the causes of the present inconsistencies in tax policy deriving from the current constitutional framework and allocation of powers between the EU and the Member States. Second, the chapter proposes a possible resolution of these inconsistencies in order to solve cases of discrimination and double economic and juridical taxation arising from the cumulative application of national tax regimes, based on the objectives of competitive export tax neutrality and competitive import neutrality. Finally, a link is made between the achievement of these goals and the need to reform the EU framework as regards harmonization of corporate taxation and financing of the common EU budget.