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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

e-adresa: r.garciaanton@uvt.nl

Sažetak

(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

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