La fiscalitat dels treballadors transfronterers entre Espanya i França
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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
ADVERTIMENT. Tots els drets reservats. L'accés als continguts d'aquesta tesi doctoral i la seva utilització ha de respectar els drets de la persona autora. Pot ser utilitzada per a consulta o estudi personal, així com en activitats o materials d'investigació i docència en els termes establerts a l'art. 32 del Text Refós de la Llei de Propietat Intel·lectual (RDL 1/1996). Per altres utilitzacions es requereix l'autorització prèvia i expressa de la persona autora. En qualsevol cas, en la utilització dels seus continguts caldrà indicar de forma clara el nom i cognoms de la persona autora i el títol de la tesi doctoral. No s'autoritza la seva reproducció o altres formes d'explotació efectuades amb finalitats de lucre ni la seva comunicació pública des d'un lloc aliè al servei TDX. Tampoc s'autoritza la presentació del seu contingut en una finestra o marc aliè a TDX (framing). Aquesta reserva de drets afecta tant als continguts de la tesi com als seus resums i índexs.
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