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Balancing National Tax Sovereignty and Internal Market Freedoms in Cases of Corporate Exit Taxation: Has CJEU Reached an Equitable Solution?

Şirketlerin Çıkış Vergilendirmesi Kararlarında Ulusal Vergilendirme Yetkisi ile İç Pazar Özgürlüklerinin Dengelenmesi: Avrupa Adalet Divanı Adil bir Çözüme Ulaştı mı?

Liana GÜNEL

Mali egemenlik Avrupa Birliği içinde köklü bir ilkedir. Bununla birlikte, üye devletler kendilerinin doğrudan vergilendirme yetkisini icra ederken, AB hukukunu da dikkate almak zorundadırlar. Ulusal vergilendirme düzenlemeleri, özellikle temel özgürlüklere ve iç pazarın işleyişine ket vurmamalıdır. Şirketlerin çıkış vergisine ilişkin Avrupa Adalet Divanı içtihatları göstermektedir ki üye devletlerdeki temel özgürlükler ve mali egemenlik karşılıklı etkileşim içindedir. Mahkeme, çıkış vergisinin serbest dolaşım hükümlerine karşı tartışmasız biçimde bir kısıtlama tesis ettiğine ilişkin kararlar vermiştir. Mahkeme aynı zamanda üye devletlerin çıkış vergisi tahsiline ilişkin hukuken tam yetkili olduğunu inkâr etmemektedir; o halde kritik soru bunun “Nasıl?” olabildiğidir. DMC ve Verder Labtec davaları, iç pazar dahilinde çıkış vergisi ve temel özgürlüklerin birlikte var olabileceğine dair kanıtlar sunmaktadırlar. Bu makale, şirketlerin çıkış vergisi üzerine Avrupa Adalet Divanı içtihatlarının evrimini incelemekte ve Mahkemenin iç pazar özgürlükleri ile üye devletlerin çıkış vergisi koyabilme hakkı arasında dengeyi sağlayıp sağlayamadığını sorgulamaktadır.

Çıkış Vergisi, İç Pazar Özgürlükleri, Mali Egemenlik, Doğrudan Vergilendirme.

Fiscal sovereignty is a long-established principle in the European Union. However, Member States, in exercising their power of direct taxation, must ensure due regard to EU law. National taxing arrangements may not impede the functioning of internal market and, in particular, the exercise of fundamental freedoms. The European Court of Justice’s case law on corporate exit taxation demonstrates the interplay between Member States’ fiscal sovereignty and fundamental freedoms. Unequivocally, the Court has held that exit taxes constitute a restriction on the free movement provisions. At the same time the Court did not deny that Member States are legally entitled to collection of exit taxes; the crucial question being: “How?” DMC and Verder Labtec cases provide evidence that fundamental freedoms and exit taxes indeed can coexist within internal market. This article researches the evolution of CJEU’s case law on corporate exit taxation and questions whether the Court managed to achieve a balance between internal market freedoms and the right of Member States to levy exit taxes.

Exit Taxation, Internal Market Freedoms, Fiscal Sovereignty, Direct Taxation.

Introduction

Although European Union Member States preserve national sovereignty in the area of direct taxation, cross border taxation is bound to comply with European Union law. The Court of Justice of European Union (hereinafter, CJEU or the Court) scrutinizes potential restrictions on internal market freedoms, including in the field of direct taxation. Exit taxes are a contentious subject due to their inherent cross-border element. In essence, they are charges imposed on an individual or a company upon the relocation of their tax residence.1 To be able to charge such a tax, the taxable subject must first exit the tax jurisdiction of its home Member State (hereinafter, MS).

The mere transfer of assets without transferring the tax base can also trigger exit taxation.2 In De Lasteyrie du Saillant3 and N,4 CJEU addressed exit taxation on individuals. These cases constituted a partial precedent to National Grid Indus,5 the first case on corporate exit taxation.

This paper will analyze CJEU’s case law in order to examine the interplay between corporate exit taxation and internal market freedoms. The central question of the study is to what extent the Court managed to strike a balance between internal market freedoms, in particular, free movement of establishment and capital, and the right of Member States to levy exit taxes. The methodology of the study is mainly based on the research of CJEU’s case law. A step-by-step assessment of the Court’s analytical tools will be conducted. Based on the assessment, the study will present CJEU’s general line of reasoning in cases of corporate exit taxation.