La fiscalitat dels treballadors transfronterers entre Espanya i França

Sicre, Monique
European Union law provides that persons may move freely for professional reasons from one Member State to another without suffering any discrimination in relation to employment, remuneration or other working conditions. However, the effective exercise of this right entails a number of legal issues. For example, in the tax field, one of the main problems is that, on the one hand, the State of residence may tax the world income of the resident taxpayer and, on the other hand, that the State of employment may also tax the income obtained in its territory by the non-resident, which can produce double taxation situations. In order to avoid these situations, a first step is to determine which state should take into account the personal economic situation of the taxpayer. In the face of this conflicting situation, it is the double taxation conventions that define which state has tax jurisdiction and which determine the rules for eliminating double taxation. One of the main sectors where this problem has been significantly increased is crossborder, given the growth of professional travel of this type in recent years, this being the main object of this work. This study analyses the different tax treatments applicable to each employment situation and examines the adequacy of state legislation to the recommendations of the European Commission. For example, the legal systems of the Member States take as a criterion for establishing the obligation to pay tax to be residency and not nationality. However, the High Court of Justice of the European Union has found on numerous occasions that internal tax regulations were contrary to Community law. Specifically, this work, in addition to studying the general rules in relation to the issues raised, has, as its specific objective, a study of the taxation of cross-border workers between Spain and France, with respect to income and social protection, during and after an employment situation, with the aim of identifying the possible discrimination that this type of worker may suffer ​
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