Bammens, Niels --- "Free movement of citizens and family taxation" [2020] ELECD 164; in HJI Panayi, Christiana; Haslehner, Werner; Traversa, Edoardo (eds), "Research Handbook on European Union Taxation Law" (Edward Elgar Publishing, 2020) 163

Book Title: Research Handbook on European Union Taxation Law

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

Publisher: Edward Elgar Publishing

Section: Chapter 8

Section Title: Free movement of citizens and family taxation

Author(s): Bammens, Niels

Number of pages: 15

Abstract/Description:

In this chapter, Niels Bammens deals with the case law of the Court of Justice on tax benefits granted by domestic individual income tax systems for personal and family circumstances. He explains that in situations where a taxpayer’s personal and economic ties are spread over different states, personal and family circumstances may not be fully taken into account. This is because source states may restrict the entitlement to personal and family-related tax benefits to their residents, while the home state may be reluctant to fully grant such benefits if it is unable to tax the taxpayer’s entire income. The author reviews the case law in this area and questions whether the free movement provisions require tax benefits concerning personal and family circumstances to be granted in crossborder situations, and if so, which of the states involved is required to do so.