José Manuel Tejerizo: On a Fiscal Union

In today’s post we publish the English summary of the the conference pronounced by Professor José Manuel fotojmtTejererizo on a Fiscal Union.

“This paper analyses the provisions, which have been slowly but steadily implemented by the European Union (EU) in order to unify the legal rules of public revenue (particularly taxes) in all Member States.

As main conclusions of this essay we can mention the following:

1) Regarding tax enforcement, the fiscal union has been implemented in a low degree. There is only in force a Directive on cross-border cooperation within the EU for the recovery of tax claims.

2) With regard to direct taxation there is a conflict between the reluctance of member States to give up their exclusive taxing powers and the efforts of EU institutions (particularly the Commission and the ECJ) to remove or reduce differences of treatment between residents and non residents.

3)The situation is totally different with respect to indirect taxation. The foundations for a common indirect taxation were set up in early times, back to 1967. However we must distinguish several fields:

On the one hand we have harmonized taxes (VAT and Excise Duties). On this field the unification is weaker because it have been carried out through Directives (they implement a general legal framework leaving within great freedom to the Member States).

On the other hand we have custom taxes with a total fiscal union in strictest sense. Import duties are the same in the whole European Union and are ruled by Regulations, which unlike Directives are directly applicable.

4) Fiscal Union does not exist at all regarding administrative organization and administrative and judicial procedures on tax controversies. Every Member State has their own procedures and we can not find common elements or rules”.

Many thanks, professor Tejerizo for this valuable contribution.

Pedro Herrera

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