Metrika članka

  • citati u SCindeksu: 0
  • citati u CrossRef-u:0
  • citati u Google Scholaru:[=>]
  • posete u poslednjih 30 dana:4
  • preuzimanja u poslednjih 30 dana:4
članak: 1 od 1  
Anali Pravnog fakulteta u Beogradu
2019, vol. 67, br. 4, str. 147-172
jezik rada: engleski
vrsta rada: članak
objavljeno: 22/12/2019
doi: 10.5937/AnaliPFB1904147G
Creative Commons License 4.0
Restoring the EU citizenship for tax purposes
(naslov ne postoji na srpskom)
Tilburg University, School of Economics and Management, the Netherlands



(ne postoji na srpskom)
Citizenship-based taxation has become insignificant due to high mobility of individuals, which are completely detached from their polities. The lack of political, social and cultural bonds of the individual with the states has shifted the focus to the concept of tax residence. This contribution sheds light on the concept of supranational citizenship in clear opposition to the nation-state citizenship, for the purposes of legitimizing levying a tax on EU citizens. The ongoing concept of EU citizenship anchored firstly in the principle of mutual recognition and secondly in the emergence of democratic and pluralist values under the so-called "European way of life," yields certain imbalances and asymmetries derived from a steep distinction between economically active and economically inactive EU citizens. In the author's view, levying a tax upon EU citizens would enhance the demos and solidarity within the current withered EU integration project.

Ključne reči

Citizenship; EU law; Residence-taxation


*** (2017) EU law as a way of lif. Common Market Law Review, Editorial Comments CMLR, 2, 54: 357-368
Azoulai, L. (2014) The (Mis)Construction of the European Individual. EUI Working Paper Law, 14, 14. European University Institute, Florence. (last visited 26 November 2019)
Azoulai, L. (2018) Le sens du social dans le droit de l'Union européenne. u: Ségolène Barbou des Place [ur.] Les frontières de l'Europe sociale, Paris: Pedone, 265-280
Barroso, J.M. (2013) A New Narrative for Europe. Brussels: Palais des Beaux Arts, SPEECH/13/357. 23 April 2013. rapid/press-release_SPEECH-13-357_en.htm (last visited 26 November 2019)
Bauböck, R. (2006) Citizenship and Migration: Concepts and Controversies. u: Rainer Bauböck [ur.] Migration and Citizenship: Legal Status, Rights and Political Participation, Amsterdam: Amsterdam University Press
Benlolo, C.M. (2019) Citizenship, integration, and the public policy exception: B and Vomero and K. and H.F. Common Market Law Review, 3, 56: 771-802
Beretta, G. (2018) Mobility of Individuals after BEPS: The Persistent Conflict between Jurisdictions. Bulletin for International Taxation, 72(7): 439-449
Beretta, G. (2019) Citizenship and Tax. World Tax Journal, 11(2): 227-260
Bouza, G.L. (2017) The 'New Narrative Project' and the politicisation of the EU. Journal of Contemporary European Studies, 3, 25: 340-353
Cappelen, A., Tungodden, B. (2018) Tax Policy and Fair Inequality. u: Martin O'Neil, Shepley Orr [ur.] Philosophical Perspectives on Taxation, Oxford: Oxford University Press, 111-124
CFE ECJ Task Force (2018) Opinion Statement ECJ-TF 4/2017 on the Decision of the Court of Justice of the European Union of 9 February 2017 in X (Case C-283/15) ('Pro-Rata Personal Deductions'), Concerning Personal and Family Tax Benefits in Multi-State Situations. European Taxation, 4, 58: 149-162
Coutts, S. (2018) The Expressive Dimension of the Union Citizenship Expulsion Regime: Joined Cases C-331/16 and C-366/16, K and HF. European Papers, 2: 833-841. (last visited 26 November 2019)
de Crouy-Chanel, E. (2006) La Définition juridique de l'impôt: L'exemple de la doctrine française. u: Thomas Berns, Jean-Claude Dupont, Mikhaïl Xifaras, Vincenzo Lavenia [ur.] Philosophie de l'impôt, Bruxelles: Bruylant
de Witte, F. (2015) Justice in the EU: The Emergence of Transnational Solidarity. Oxford: Oxford University Press
de Witte, F., Bauböck, R., Shaw, J. (2016) Freedom of Movement Under Attack: Is It Worth Defending as the Core of EU Citizenship?. (last visited 26 November 2019)
Dobson, L. (2006) Supranational Citizenship. Manchester: Manchester University Press
Duff, D. (2017) Tax Policy and the Virtuous Sovereign. u: Monica Bhandari [ur.] Philosophical Foundations of Tax Law, Oxford: Oxford University Press, 167-189
Franceso, N. (2015) Eurocrisis and the myth of European Redistribution: Illegitimate, Unsustainable, Inefficient. Perspectives on Federalism, 3, 7: 19-48
Haag, M. (2019) Case C-93/18 Bajratari: Unlawful Employment and the Right to Free Movement. European Law Blog. (last visited 26 November 2019)
Heins, E., Deeming, C. (2015) Welfare and well-being: Inextricably linked. u: Anne Brunton, Liam Foster, Tina Haux, Chris Deeming [ur.] Defence of Welfare, Bristol: Policy Press Bristol, 13-15, (last visited 26 November 2019)
Héritier, A. (1999) Elements of democratic legitimation in Europe: An alternative perspective. Journal of European Public Policy, 6(2): 269-282
Hulten, van M. (2019) Aiming for Well-Being Through Taxation: A Framework of Caution and Restraint for States. Tilburg: Tilburg University, forthcoming Thesis dissertation
John, C., Coll, K., Dagnino, E., Neveu, C. (2014) Disputing Citizenship. Bristol: Bristol University Press
Kemmeren, E. (2015) Sopora: A welcome Landmark Decision on Horizontal Comparison. EC Tax Review, 4, 24: 178-184
Kochenov, D. (2019) Citizenship. Cambridge: MIT Press
Kostić, S. (2019) In Search of the Digital Nomad: Rethinking the Taxation of Employment Income under Tax Treaties. World Tax Journal, 2, 11: 189-225
Linklater, A. (1999) Cosmopolitan Citizenship. u: Roland Dannreuther, Kimberly Hutchings [ur.] Cosmopolitan Citizenship, London: Macmillan Press, 35-59
Matej, A., Komárek, J. (2012) Constitutional Pluralism in the European Union and Beyond. Oxford: Hart
Menendez, A. (2001) Justifying Taxes. Dordrecht: Kluwer
Nussbaum, M. (1996) Patriotism and Cosmopolitanism. u: Joshua Cohen, Martha Nussbaum [ur.] For Love of Country: Debating the Limits of Patriotism, Boston: Beacon Press, 3-20
Pantazatou, K. (2015) Promoting solidarity in crisis times: Building on the EU Budget and the EU Funds. Perspectives on Federalism, 7(3): 49-76
Ros, E. (2018) EU Citizenship and Direct Taxation: The European Court of Justice in the Era of Public Decline for a Citizen's Europe. EC Tax Review, 3, 27: 147-159
Ros, E. (2017) EU Citizenship and Direct Taxation. Alphen aan den Rijn: Kluwer Law International
Ros, M., Borgmann-Prebil, Y. (2010) Promoting Solidarity in the EU. Oxford: Oxford University Press
Sajo, A. (1999) Limiting government: An introduction to constitutionalism. Budapest: Central European University Press
Schmitter, P. (2000) How to Democratize the European Union... And why Bother?. Lanham, Maryland, (US): Rowman & Littlefield
Schön, W. (2003) Tax competition in Europe: General report. Amsterdam: IBFD, str. 1-42
Schön, W. (2018) Taxation and Democracy. Max Planck Institute for Tax Law and Public Finance, Working Paper. No. 2018-13. (last visited 26 November 2019)
Smit, D. (2017) International Income Allocation under EU Tax Law: Tinker, Tailor, Soldier, Sailor. EC Tax Review, 2, 26: 70-70
Strumia, F. (2017) Supranational Citizenship. u: Ayelet Shachar, Rainer Bauboeck, Irene Bloemraad, Maarten Vink [ur.] The Oxford Handbook of Citizenship, Oxford: Oxford University Press, 669-693
Vanistendael, F. (1996) The consequences of Schumacker and Wielockx: Two steps forward in the tax procession of Echternach. Common Market Law Review, 33: 255-269
Vonk, G. (2014) EU-freedom of movement: No protection for the stranded poor. European Law Blog. (last visited 26 November 2019)
Wattel, P. (2015) Non-Discrimination à la Cour: The ECJ's (Lack of) Comparability Analysis in Direct Tax Cases. European Taxation, 12: 55: 542-553
Weiler, J. (1997) The European Union belongs to its citizens: Three immodest proposals. European Law Review, 22(2): 150-156