Tom O’Shea: controversy with professors Kemmeren and Wattel on DTC and exit taxes – controversia con los profesores Kemmeren y Wattel sobre CDIs e impuestos de salida

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Trending topic: ECJ case-law on direct taxation, Double Taxation Conventions and exit taxes, Jurisprudencia del Tribunal de Justicia

Tom O’Shea has send us his inspiring paper: “European Tax Controversies: A British-Dutch Debate: Back to Basics and Is the ECJ Consistent?”, World Tax Journal, February 2013, p. 100-127.

In his article, the author critically examines the recent publications of two leading Dutch academics and tax practitioners (Professor Eric Kemmeren of the University of Tilburg and Professor Peter Wattel of the University of Amsterdam) and argues “that there is an alternative view of the issues raised in their publications which demonstrates that the Court’s jurisprudence is entirely consistent. In the final part, the author demonstrates how the Court in its direct tax jurisprudence applies the national treatment principle from both an origin and a host Member State perspective and the author explains the significance of why a comparator relating to an origin Member State situation differs from a comparator involving a host Member State situation”.

In our view, the key point of the paper is the distinction between host Member State situations (direct discriminations, indirect discriminations and restrictions) and home Member State situations (usually mere restrictions). This approach works flawlessly and, in our view, gives us the key to understand ECJ case-law on direct taxation in a very consistent way. At the same time we think that the approaches of Kemmeren and Wattel are valuable to highlight the evolution of ECJ case-law (evolution does not mean contradiction) and to bring to public debate some questions of fiscal policy -on Double Taxation Conventions and exit taxes- which go beyond mere legal debates” (p. 100).

Congratulations and many thanks for this amazing contribution, dear Tom.

Tom O’Shea nos ha enviado su interesante trabajo “European Tax Controversies: A British-Dutch Debate: Back to Basics and Is the ECJ Consistent?”, World Tax Journal, February 2013, p. 100-127.

En este artículo, el autor examina de modo crítico las recientes publicaciones de dos destacados universitarios y abogados holandeses (el profesor Eric Kemmeren, de la Universidad de Tilburg y el Profesor Peter Wattel de la Universidad de Amsterdam) y sostiene que “puede sostenerse un punto de vista alternativo sobre las cuestiones tratadas en sus trabajos, según el cual la jurisprudencia del Tribunal es plenamente coherente. En la parte final el autor demuestra cómo, en materia de imposición directa, el Tribunal aplica el principio del trato nacional desde la doble perspectiva del Estado de origen y el Estado de destino, al tiempo que señala la relevancia de los diversos términos de comparación utilizados en cada una de estas dos perspectivas” (p. 100).

A nuestro juicio, la clave del trabajo radica en la distinción entre las situaciones relativas al Estado receptor (discriminaciones directas, discriminaciones indirectas y restricciones) y las situaciones relativas al Estado de origen (generalmente, meras restricciones). Al mismo tiempo, pensamos que los planteamientos de Kemmeren and Wattel son valiosos para subrayar la evolución de la jurisprudencia (evolución que no significa contradicciones) y someter a debate algunas cuestiones de política fiscal -sobre los Convenios de Doble Imposición y los Impuestos de Salida- que trascienden el mero análisis jurídico.

Felicidades y muchas gracias por esta valiosa aportación, querido Tom.

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