La eliminación de la doble imposición en la Unión Europea: el antiguo art. 293, competencias de la Unión y aspectos controvertidos de la Directiva de Arbitraje (Elimination of Double Taxation in the European Union: Former Article 293 TEEC, EU Competences and Controversial Aspects of the EU Arbitration Directive)
J.M. Almudí Cid et al. eds., La armonización de las normas contra la elusión fiscal relativas a la fiscalidad directa en la Unión Europea (Thomson Reuters Aranzadi)
36 Pages Posted: 2 Dec 2020
Date Written: September 28, 2018
Abstract
Spanish Abstract: El presente capítulo se ha estructurado en dos partes conectadas entre sí. En la primera, se constata que la eliminación de la doble imposición ha sido una preocupación constante en el seno de la Unión y que la Directiva de Arbitraje es el último logro alcanzado en el largo y habitualmente infructuoso camino que viene recorriendo la Comisión Europea desde hace décadas de cara a afrontar el mentado objetivo. En la segunda, se analizan los aspectos más conflictivos de este instrumento, cuya implementación, a pesar de ser muy positiva en términos generales, no está exenta de problemas. En concreto, analizaremos el ámbito de aplicación de la Directiva, la relación de las partes del proceso entre sí y con la persona afectada y la relación de los procedimientos previstos en esta norma con procedimientos análogos.
English Abstract: In the context of the OECD BEPS Plan and the actions undertaken by the European Union to achieve a fair and efficient corporate tax system, the enhancement of dispute resolution mechanisms between tax administrations is practically the only action aimed at boosting taxpayers’ rights, which is evidence of the imbalance between the goal of a fair and efficient system and the corresponding increase in the burden on taxpayers. It is without doubt that the asymmetrical implementation of the BEPS recommendations derived from this framework, both at a domestic and at a double taxation convention (DTC) level, will generate a significant increase in disputes and hence the risk of double taxation will rise. This is why the adoption of adequate tools to mitigate such a scenario is more necessary than ever.
In particular in the context of the European Union, the existence of double taxation, derived from the different interpretation and enforcement of a set of rules aimed precisely at eliminating it, arises as a meaningful impediment to the adequate functioning of the single market, as it generates distortions regarding the adoption of investment and finance decisions. This is why the recent enactment of the Directive on tax dispute resolution mechanisms in the European Union (hereinafter the Directive), has to be praised as a crucial achievement in removing unwanted double taxation. The adoption of such an instrument will enable persons affected by double taxation derived from a disparate interpretation or qualification conflict in the context of a DTC signed by EU Member States to initiate a mutual agreement procedure (MAP) between the involved tax authorities and an arbitration procedure should they not reach an agreement. This possibility significantly increases the chances that the double taxation outcome is resolved. Spain must transpose the Directive into domestic law before 30 June 2019 by modifying its existing rules in this area.
In this contribution, it will be shown that double taxation has been a relentless concern within the European Union and that the Arbitration Directive is the latest achievement in a long and often unsuccessful path the European Commission has been weaving for decades to address this problem. Also, the most controversial aspects of the Directive will be analysed. Despite being a clear accomplishment overall, this instrument also presents certain relevant issues. Specifically, the scope of the Directive, the relationship between the involved tax authorities and the taxpayer throughout the whole process, and the relationship between the Directive procedures and other analogous procedures will be dealt with.
Note: Downloadable document is in Spanish.
Keywords: Unión Europea, resolución de disputas, procedimiento amistoso, arbitraje, convenios para evitar la doble imposición, European Union, EU tax law, double taxation, alternative dispute resolution, ADR, mutual agreement procedure, MAP, arbitration
JEL Classification: H20, H87, F23, K33, K34
Suggested Citation: Suggested Citation