Keywords
fiscalidad, tributación, tributos, impuestos, impuesto sobre transacciones financieras, mercado interior, cooperación reforzada, taxation, taxes, levies, financial transaction tax, internal market, enhanced cooperation.
On the European way to a financial transaction tax under enhanced cooperation: multi-speed Europe or shortcut?
Abstract
Desde que las propuestas de Impuesto sobre Transacciones Financieras dell G20 y la Unión Europea fueron bloqueadas, algunos países europeos propusieron el establecimiento del tributo a través de cooperación reforzada. La propuesta inicial hace surgir numerosos interrogantes sobre sus fines extrafiscales en relación con las declaradas intenciones de recaudar una cantidad significativa para los presupuestos de la Unión o de los distintos países. Más aún, se hace necesario un profundo análisis del impacto en el Mercado Interior en relación con el mecanismo de cooperación reforzada. Este artículo pretende ofrecer tal análisis sobre la base de la propuesta de Impuesto sobre Transacciones FInancieras y su compatibilidad con el Derecho de la Unión. Las cuestiones analizadas plantean de nuevo las inconsistencias entre los competencias de los Estados Miembros en materia de Fiscalidad, y el alto grado de desarrollo del Mercado Interior y las libertades, que con frecuencia resultan en conflictos.
After the G-20 and European Union (EU) Financial Transaction Tax (FTT) proposals came to a dead end, some European countries proposed enactment of the tax through enhanced cooperation. The initial substantive proposal raises numerous questions on its configuration aimed at a non-fiscal objective while actually giving preference to the revenue-raising objective among the others. Moreover, further analysis of the impact on the Internal Market because of the proposed enactment under enhanced cooperation is needed. This article aims to provide such an analysis by focusing on the proposed FTT s main characteristics and its compatibility with EU law. The issues discussed show once again the inconsistencies between the EU Member States retained sovereignty on tax matters and the high development of the Internal Market and theEUfreedoms, which often result in conflicts.
After the G-20 and European Union (EU) Financial Transaction Tax (FTT) proposals came to a dead end, some European countries proposed enactment of the tax through enhanced cooperation. The initial substantive proposal raises numerous questions on its configuration aimed at a non-fiscal objective while actually giving preference to the revenue-raising objective among the others. Moreover, further analysis of the impact on the Internal Market because of the proposed enactment under enhanced cooperation is needed. This article aims to provide such an analysis by focusing on the proposed FTT s main characteristics and its compatibility with EU law. The issues discussed show once again the inconsistencies between the EU Member States retained sovereignty on tax matters and the high development of the Internal Market and theEUfreedoms, which often result in conflicts.
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