DDP - ADFT - Documentos de trabajo
Permanent URI for this collection
Browse
Recent Submissions
Now showing 1 - 6 of 6
Publication El régimen tributario de las unidades familiares en el Impuesto sobre la Renta de las Personas Físicas : comentarios a la sentencia del Tribunal Constitucional de 10 de noviembre de 1988(Instituto de Estudios Fiscales, 1989-01) Zornoza Pérez, Juan; Hucha, F. de laPublication General Anti-Avoidance Rules (GAARs) : A Key Element of Tax Systems in the Post-BEPS Tax World? : Spanish Report(2015-02-03) Zornoza Pérez, Juan; Báez Moreno, Andrés; SSRNPublication Bad Laws Make Hard Cases: Halifax and the avoidance of inconsistent tax rules.(2008-08) Báez Moreno, AndrésPublication La imposición sobre el juego en México: aportaciones desde la experiencia española(Universidad Carlos III de Madrid. Estudio Jurídico, 2009-12-07) Zornoza Pérez, Juan; Ruiz Almendral, VioletaPublication Sistema de evaluación continua en Derecho Financiero y Tributario II (2009/2010)(Universidad Carlos III de Madrid, 2010-01) Ruiz Almendral, VioletaPublication La tributación del no residente comunitario: entre la Armonización fiscal y el Derecho tributario internacional(European University Institute, 2008) Ruiz Almendral, VioletaThe so-called indirect tax harmonization process, undertaken by the European Court of Justice, and partly fueled by the European Commission, is giving place to a radical transformation of non-resident taxation. The traditional principle derived from international taxation, namely, that residents and non-residents deserve a different treatment as they are not in the same position, is increasingly being challenged by the Court and the Commission. The reasoning logic of the Court is not always easy to follow. However, it is slowly becoming clear that, as a consequence of the interaction and common influence of European tax law and International tax law, a “Statute of the EU-based non-resident” is being created. This means, growingly, that non-residents in a given Member State, that are resident in another, have a distinct regime that profoundly shapes their tax liability. This paper intends to assess the functioning of the said regime, in order to help shed some light in what is increasingly becoming a “tax jungle”, where Member States reform their Tax Codes in order to align them with the latest ECJ resolution, while the little coherence left creates ever new loopholes that have then to be closed, such increasing the complexity of the tax systems. Finally, the article pays particular attention to the Spanish tax on non-residents (Impuesto sobre la renta de no residentes) in order to show the perverse effects of the indirect harmonization of the tax law.