Relevant bibliographies by topics / European tax citizenship

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'European tax citizenship'

Author: Grafiati
Published: 25 May 2024

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Journal articles on the topic "European tax citizenship"

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Jaakkola, Jussi. "Enhancing Political Representation Through the European Economic Constitution? Regressive Politics of Democratic Inclusion." European Constitutional Law Review 15, no. 2 (2019): 194–219. http://dx.doi.org/10.1017/s1574019619000105.

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Interrelation between economic and political dimensions of constitutionalism – European market integration and erosion of democratic representation within Member States of the EU – Regulatory externalities between national democracies – European market citizenship and its ramifications for democratically legitimate exercise of the power to tax – Underinclusiveness of domestic democratic process – Political representation beyond the state – European economic constitution as a source of political empowerment and the EU economic freedoms as political rights – The European Court of Justice as a pr
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Vicol, Dora-Olivia. "Into and Out of Citizenship, through Personal Tax Payments." Social Analysis 64, no. 2 (2020): 101–19. http://dx.doi.org/10.3167/sa.2020.640206.

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This article builds on observations of self-employed Romanian migrants and their encounters with UK fiscal obligations to position tax as a distinct node in the worker-citizen nexus. Speaking to anthropological critiques of neoliberalism, I argue that economic activity is not merely the ethical imperative of a political order premised on self-reliance. It is also a practical test of migrants’ abilities to translate the moral capital of ‘hard work’ into the categories and bureaucracy of fiscal contribution. Analyzing migrants’ compliance with immigration controls and fiscal regimes, seen as a d
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Ros, Erik. "EU Citizenship and Taxation ‘Is the European Court of Justice Moving Towards a Citizen’s Europe?’." EC Tax Review 23, Issue 1 (2014): 43–55. http://dx.doi.org/10.54648/ecta2014005.

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The Treaty of Maastricht introduced the status of EU citizenship to the nationals of Member States. Central to that status is the right to move and reside freely within the territory of the Member States, in combination with the right to non-discrimination on the ground of nationality. This contribution argues that the European Court of Justice (ECJ) is in the process of reconceptualizing the economically based treaty rights on the free movement of persons into a right that is becoming more and more disconnected from the EU's objective of the realization of the internal market. That perspectiv
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van Arendonk, Henk. "Twenty Years of the EC Tax Review." EC Tax Review 21, Issue 3 (2012): 114–16. http://dx.doi.org/10.54648/ecta2012011.

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The Neumark report draws attention on several occasions to taxes that affect citizens, including income tax, wealth tax, inheritance tax and taxes on motor vehicles, while also making a number of recommendations. However, the subject of citizens and taxation attracted little attention in the first fifty years of the EU, with the primary focus of cooperation being on economic matters. A Savings Tax Directive was adopted, and there has also been quite some ECJ case law on specific national schemes' compliance, or otherwise, with EU law. The Treaty of Maastricht widened European cooperation to in
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Linde Paniagua, Enrique. "La libertad de circulación de los ciudadanos europeos : los nuevosretos más allá de la supresión de los controles fronterizos = Free movement of european citizens : new challenges beyond the border controls suppression." Teoría y Realidad Constitucional, no. 32 (July 1, 2013): 159. http://dx.doi.org/10.5944/trc.32.2013.11784.

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La constante expansión del mercado interior de la Unión Europea está desbordando las estrictas previsiones que se deducirían para el derecho a la libertad de circulación y residencia regulada en el Tratado de Funcionamiento de la Unión Europea y en el derecho derivado. Así, a la primigenia conexión del derecho a la libertad de circulación y residencia con la eliminación de las fronteras interiores han sucedido en la actualidad las múltiples conexiones de dicho derecho con el derecho fiscal, los derechos de la personalidad, la educación y la sanidad, tal y como acredita la jurisprudencia del Tr
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Giovannelli, Giusto, and Pietro Mastellone. "Recent Competitive Tax and Immigration Measures are Turning Italy into an ‘El Dorado’ for Foreign Investors, Workers and HNWIs." Intertax 45, Issue 8/9 (2017): 577–88. http://dx.doi.org/10.54648/taxi2017049.

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The end of globalization, following the Brexit and Trump’s election, is having immediate repercussions also on the approach of States on tax policies. Although the international community is still engaged in various multilateral projects (e.g. Base Erosion and Profit Shifting (BEPS), etc.), in the recent years various States, especially in the European area, have unilaterally introduced optional tax regimes specifically designed to attract foreign individuals, reopening a new phase of (lawful) tax competition. Italy has recently aligned with this trend by introducing significant amendments to
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Trstenjak, Verica. "Civis Europeus Sum – Union Citizenship and the Influence of the Court of Justice of the European Union." European Review 23, no. 1 (2015): 71–80. http://dx.doi.org/10.1017/s1062798714000556.

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Since its formation in 1950s as the economic community, the EU has created the monetary union and is increasingly evolving also into a political union – part of which is also a union or Europe of citizens. This article explores the development and the existing EU legislation and case law of the Court of Justice of the EU (CJEU) on Union citizenship. The article emphasises the importance of the case law of the CJEU for the development of this concept, focusing especially on the case law pertaining to access to social security benefits in another Member State, the rights of students, tax relief,
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Mushaben, Joyce Marie. "Educating for Citizenship? Re-Assessing the Role of Islamic Instruction in German Schools." Politics and Religion 3, no. 3 (2010): 518–52. http://dx.doi.org/10.1017/s1755048310000167.

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AbstractPositing a “clash of cultures,” many European politicians oppose Muslim headscarves as well as Islamic instruction in public schools; the real source of “failed integration” lies not with the religiosity of young Muslims but rather with an arcane definition of “state neutrality” that sustains the dominance of some religions at the expense of others. Focusing on Germany, this study reviews educational statistics pertaining to youth of migrant origin, showing that conflicts over Islamic instruction mirror deeper patterns of minority discrimination. It outlines the legal hurdles new faith
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Boichuk, Andrii. "Unified Reporting on Personal Income Tax and Unified Social Tax: Simplification or Additional Complication of Conditions for Business Operation?" Accounting and Finance, no. 3(89) (2020): 48–54. http://dx.doi.org/10.33146/2307-9878-2020-3(89)-48-54.

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In the context of the reform of the tax system and the accounting and reporting system, as well as the integration of Ukraine with the European Community, the issue of simplifying the conditions for doing business, building an effective and understandable system for administering taxes and other duties acquire special significance. One of the important aspects of reforming the tax system of Ukraine is the introduction of unified reporting on personal income tax and unified social tax. The purpose of the article is to identify the positive and negative aspects of the process of reforming the re
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Kotsonis, Yanni. "“Face-to-Face”: The State, the Individual, and the Citizen in Russian Taxation, 1863-1917." Slavic Review 63, no. 2 (2004): 221–46. http://dx.doi.org/10.2307/3185727.

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From the 1860s to 1917, direct taxation provides a window onto the paradoxes of reform in late imperial Russia. The new systems of assessment that culminated in the income tax of 1916 aimed to individualize government in a regime still ordered by legal estate and collective identity; to recognize the autonomy of the individual while disassembling and reintegrating the person by way of comprehensive assessment; and to promote a sense of citizenship, participation, and individual responsibility while still defending autocracy. Yanni Kotsonis suggests that these tensions were borrowed, along with
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Dissertations / Theses on the topic "European tax citizenship"

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Hemery, Marie. "Citoyenneté fiscale et droit de l'Union européenne : de la protection européenne du contribuable national au consentement de l'impôt européen." Electronic Thesis or Diss., Paris 12, 2023. http://www.theses.fr/2023PA120002.

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La protection européenne du contribuable national a une incidence sur la citoyenneté fiscale en tant que principe de légitimation de l’impôt. La conception nationale du devoir fiscal fondée sur la participation politique du citoyen à son consentement, par le biais de ses représentants, fait face à la conception européenne de l’obligation fiscale fondée sur la protection du contribuable, en tant que titulaire de libertés de circulation, et visant à favoriser la construction d’un espace économique sans frontières. Toutefois, l’étude de ces interactions démontre que les rapports entre l’intégrati
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Books on the topic "European tax citizenship"

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Campus, Mauro, Stefano Dorigo, Veronica Federico, and Nicole Lazzerini, eds. Pago, dunque sono (cittadino europeo). Firenze University Press, 2022. http://dx.doi.org/10.36253/978-88-5518-591-2.

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The book collects the contributions of a group of scholars, with different scientific backgrounds, on the issue of the relationship between taxation, solidarity and citizenship within the EU. The common thread linking them is the inescapability of the tax duty in a community of rights and the incompleteness of the European system, which performs important functions of collective interest without claiming any cost for those who use it. What emerges is the need for a genuine EU own tax, which, without the intermediary of the Member States, would burden the users of European public goods, increas
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Lambert, S. D. Rationes Centesimarum: Sales of public land in Lykourgan Athens. J.C. Gieben, 1997.

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Book chapters on the topic "European tax citizenship"

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Campus, Mauro, Stefano Dorigo, Veronica Federico, and Nicole Lazzerini. "Introduzione." In Studi e saggi. Firenze University Press, 2022. http://dx.doi.org/10.36253/978-88-5518-591-2.02.

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Taxation is what the European Union lacks today. EU is an area of rights without duties or, rather, in which duties (including taxation) exist only vis-à-vis the individual member states to which they belong. European citizenship is therefore halved, because it is indistinguishable from national citizenship and does not express solidaristic belonging to a supranational community. The investigation into the Union's own tax is the means to address broader issues related to the being of the European Union and its citizens and having at their core the transnational declination of solidarity. The economic and financial profile - inextricably linked to the tax and its revenue - transcends into the centrality of the uses, i.e. the goods and services that the Union may be able to provide, and the indispensable overcoming of the national particularisms that this implies.
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Szudoczky, Rita. "Chapter 10 The Influence of Primary Law on the Interpretation of Secondary Law in the Field of EU Citizenship and Direct Taxation: “Whatever works”..." In Traditional and Alternative Routes to European Tax Integration. IBFD, 2010. http://dx.doi.org/10.59403/3yw2kpd011.

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Kartezinis, Kosmas. "Education on the Notion of Citizenship From Modernity to the EU Times." In Advances in Educational Marketing, Administration, and Leadership. IGI Global, 2023. http://dx.doi.org/10.4018/978-1-6684-8156-1.ch003.

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The creation of States was already a reality in the late 17th and the early 18th century in Europe, an administrational phenomenon having been propelled by the establishment of a parliamentary authority in Britain and the bureaucratic totalitarianism in continental Europe. The creation of States gaining the form, and the institutional legalization as is known today, gave to its prominent citizens like government and senior management officials, bureaucrats and the representatives of the merchant world, the awareness that States not only were the entities that could monopolize the exercise of power, but they were those entities that could design the totality of measures for the legal, tax, and institutional power over the people that were called its citizens. The States' need for growth and expansion imposes the needed legality behind awarding citizenship. The principle of cosmopolitanism prevails in all western democracies by imposing the same patterns for the matter.
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Conference papers on the topic "European tax citizenship"

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Андросова, Т. В. "Finland as a Part of the Russian Empire 1809–1917: A State within a State." In Конференция памяти профессора С.Б. Семёнова ИССЛЕДОВАНИЯ ЗАРУБЕЖНОЙ ИСТОРИИ. Crossref, 2023. http://dx.doi.org/10.55000/semconf.2023.3.3.018.

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Географический фактор играет двоякую роль в истории Финляндии и ее взаимоотношений с внешним миром. С одной стороны, территориальное положение на окраине Европы обусловило то, что финны сравнительно поздно включились в цивилизационный процесс. С другой стороны, земли, омываемые водами дальних заливов Балтийского моря, находятся в одном из наиболее важных со стратегической точки зрения европейских регионов. Хотя к «финским территориям» издавна проявляли интерес также Англия, Германия и Франция, влияние извне связано для финнов прежде всего с соперничеством ближайших соседей. Политический вакуум
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