Keywords
KDG, Fiscalidad Directa, armonización fiscal, unanimidad, equidad fiscal, propuestas, Unión Europea., Direct taxation, tax harmonization, unanimity, tax equity, proposals, European Union.
Derecho Tributario de la Unión Europea: situación actual y perspectivas de futuro de la fiscalidad directa.
Abstract
La armonización de la fiscalidad directa ha sido históricamente un proceso especialmente complejo en la UE. Esto se debe a la gran sensibilidad de los Estados miembros en esta materia por su especial vinculación con la soberanía nacional y, por configurarse como un elemento clave de su competitividad. Todo ello tiene su reflejo en la necesidad de un procedimiento legislativo especial para la adopción de nuevas normas, que exige la unanimidad del Consejo. No obstante, lo anterior, en estos últimos 25 años se han producido en la UE desarrollos muy significativos en esta área, con importantes efectos para la tributación de las empresas y las personas físicas. Los recientes desarrollos internacionales del G20/OCDE, junto a la creciente necesidad de luchar contra el fraude, aumentar los ingresos tributarios y lograr una mayor equidad fiscal están impulsando una nueva oleada de propuestas en este ámbito, que van a introducir novedades muy relevantes en la fiscalidad tanto a nivel internacional, como a nivel interno en los Estados miembros.
The harmonization of direct taxation has historically been a particularly complex process in the EU. This is due to the great sensitivity of the Member States in this area because of its special link with national sovereignty and because it is a key element of their competitiveness. All this is reflected in the need for a special legislative procedure for the adoption of new rules, which requires unanimity in the Council. Notwithstanding the above, in the last 25 years there have been very significant developments in this area in the EU, with important effects on the taxation of companies and individuals. The recent international developments of the G20/OECD, together with the growing need to fight fraud, increase tax revenues and achieve greater tax fairness are driving a new wave of proposals in this area, which will introduce very relevant developments in taxation both internationally and internally in the Member States.
The harmonization of direct taxation has historically been a particularly complex process in the EU. This is due to the great sensitivity of the Member States in this area because of its special link with national sovereignty and because it is a key element of their competitiveness. All this is reflected in the need for a special legislative procedure for the adoption of new rules, which requires unanimity in the Council. Notwithstanding the above, in the last 25 years there have been very significant developments in this area in the EU, with important effects on the taxation of companies and individuals. The recent international developments of the G20/OECD, together with the growing need to fight fraud, increase tax revenues and achieve greater tax fairness are driving a new wave of proposals in this area, which will introduce very relevant developments in taxation both internationally and internally in the Member States.
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Materias, derechos, colecciones e identificadores
URI / Handle
http://hdl.handle.net/11531/81564Rights
Attribution-NonCommercial-NoDerivs 3.0 United States