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An Attempt to Achieve Harmonization of Corporate Taxation in the European Union: Directive on Taxation of Parent-Subsidiary Dividends
Hrvoje Arbutina
; Pravni fakultet Sveučilišta u Zagrebu, Zagreb, Hrvatska
Sažetak
In view of the exclusively general norms of European law, varying results have been obtained in harmonization of taxation in the EU, depending on the type of taxation: regarding indirect taxes (VAT, special turnover taxes, i.e. excise taxes) directives have attained a high level of harmonization which almost renders further measures unnecessary (VAT), or a level that is relatively high (excises). On the other hand, the situation is different regarding direct taxes (income tax, corporate tax); thus, income tax of natural persons has not been regulated by general norms, while the situation with corporate taxes is better due to directives regulating specific issues. The paper analyzes the Directive on parent and subsidiary companies (abbreviated title). Since its entry into force, it has regulated in a uniform way the taxation of dividends which subsidiary companies, resident in one Member State of the EU, pay to their parent companies, resident in another Member State. The problem involved here is double tax burden (known also as economic double taxation. Such payments were subject to taxation both in the country where dividends originated and in the country of their recipients exclusively due to the fact that the paying company and recipient company were resident in different Member States. This situation undoubtedly aggravated the position of an entrepreneur only because of his cross-border activities in another Member State. The directive has eliminated this problem, which has contributed to the realization of the EU common market with uniform policies. The article explains the problem on account of which the Directive had to be passed, presents the conditions for the application (personal scope) of the Directive and normative solutions for the problem of double tax burden on dividends (material scope) and presents the case law of the European Court regarding its application.
Ključne riječi
taxes; indirect taxes; direct taxes; Directive on Taxation of Parent-Subsidiary Dividends; double tax burden; double taxation
Hrčak ID:
68264
URI
Datum izdavanja:
13.12.2010.
Posjeta: 2.661 *