De invloed van de woonplaats op de fiscale behandeling van grensoverschrijdende werknemers: Een onderzoek naar de Schumacker-rechtspraak van het Hof van Justitie en woonplaatsonafhankelijke belastingheffing naar draagkracht in de Europese Unie.

Abstract

The research question of this dissertation is to what extent the conventional distinction in tax treatment, on the basis of residence, for the taxation of natural persons with regard to cross-border employment is compatible with (current) EU law, and to what extent it should be abandoned in order to facilitate the free movement of workers within the EU.

The research includes, inter alia, a detailed analysis of the Schumacker case law of the European Court of Justice and a proposal for an EU directive that provides for taxation of employees on the basis of ability to pay that is independent of the place of residence (‘residence-independent taxation’).