Gyventojų pajamų apmokestinimas Europos Sąjungoje: Europos teisingumo teismas griauna nusistovėjusią tvarką?
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In this article the author aims to reveal the legal content of the Fundamental Freedoms enshrined in the EC Treaty, to analyze the relevant ECJ jurisprudence where the Fundamental Freedoms are interpreted in the direct tax dimension and in such a way to emphasise the importance of the primary EC law to the individual income taxation in the Member States. When analyzing the ECJ jurisprudence in the sphere of individual income taxation, the author notes that the Member States, being the source states for the taxpayers from other Member States, usually apply more favorable tax treatment to their residents than to non-residents. For the purposes of establishing the discrimination of a nonresident in such a case, it shall be clarified whether such a non-resident is in the same situation with a resident. In this respect the ECJ distinguishes two types of national rules on individual income taxation: (i) the tax rules that establish the tax incentives pertaining to “personal and family circumstances” of a taxpayer and (ii) the tax rules that establish the tax incentives pertaining to the employment (business) income of a taxpayer.
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