International Juridical Double Taxation from an Ability-to-Pay Perspective under EU Law

The hurdles emerging from the parallel exercise of Member States' tax sovereignty have been examined by the CJEU and intensely discussed by scholars. By uncovering a paradox in the CJEU's case law, this groundbreaking book provides a constructive alternative to the deadlock created by the CJEU when ruling that international juridical double taxation, although constituting an obstacle to free movement, is not contrary to EU law. The book - the first in-depth treatment of this perspective - enables taxpayers facing international juridical double taxation to understand how their ability to pay is protected under EU law and the limitations that protection faces.

Every aspect of the matter is rigorously examined, including the following:

• important differences between the traditional notion of double taxation and the current definition under Council Directive 2017/1852;

• legal means and methods designed to eliminate international juridical double taxation and the policies underlying them;

• freedoms of movement as prohibitions that limit the exercise of Member States' taxing powers;

• consideration of expenses related to economic activity and personal and family circumstances; and

• in-depth discussion of taxation of income derived from source versus residence Member State.

Throughout the book, the author refers to the case law of the CJEU on both international juridical double taxation and taxpayers' ability to pay, as well as the relevant academic literature, allowing the reader to understand the current state of EU law on these matters and their relation. The author's remarkable venture into this challenging field, with a deeply informed construction of instrumental categories and critical review of their content, culminates with a viable reformulation of the serious and growing problem of international juridical double taxation. The book will be welcomed by taxation professionals in practice, policymakers, and academia.