Tax and Social Security Benefits of Frontier Workers in the European Union

Autor: Tabaković, Jasmina
Přispěvatelé: Hojnik, Janja
Jazyk: slovinština
Rok vydání: 2016
Předmět:
Zdroj: Maribor
Popis: Magistrsko delo analizira davčno- in socialnopravni položaj obmejnih delavcev v Evropski uniji, ki se pri uveljavljanju davčnih in socialnih ugodnosti v čezmejnem okolju soočajo z izzivi zaradi pravil na nacionalni, mednarodni in nadnacionalni ravni. Medtem ko so sistemi socialne varnosti koordinirano urejeni, neposredno obdavčenje dohodkov obmejnih delavcev v pravu EU ni niti harmonizirano niti koordinirano, ampak je v pristojnosti suverenega izvrševanja davčnih politik držav članic, ki so v izogib dvojnemu obdavčenju sprejele konvencije o preprečevanju dvojnega obdavčenja po priporočilih Vzorčne konvencije OECD, prav tako pa so zavezane k spoštovanju nadnacionalnih načel in določb Pogodbe o delovanju Evropske unije in Pogodbe o Evropski uniji. Kljub obstoju dvostranskih davčnih konvencij porazdelitev davčnih pristojnosti vselej ne prinaša enakomerne obremenitve davčnih zavezancev in odpira mnogo vprašanj, in sicer od vprašanja pravičnosti obdavčitve, (ne)upravičenosti dodelitve ugodnosti, manj ugodnega obravnavanja ali celo do diskriminatornega obravnavanja, pa tudi do obravnavanja, ki per se ni v nasprotju s pravili nadnacionalnega prava, ter do vprašanja opravičenosti dvojne bodisi ekonomske bodisi pravne obdavčitve. Odgovori na postavljena vprašanja v magistrskem delu prinašajo enoten zaključek, da lahko vztrajanje držav članic pri nacionalni davčni politiki, ki postavlja obmejne delavce v manj ugoden položaj, vodi do demografskega deficita in izkrivljanja davčne konkurence. Zato je nujna integracija nacionalnega davčnega sistema ali vsaj uskladitev fiskalnega režima z režimom sosednje države članice. V prihodnosti lahko takšna uskladitev privede do spontane harmonizacije neposrednega obdavčenja obmejnih delavcev, ki bi bila dobrodošla za ohranitev stabilnosti notranjega trga EU. Pri uveljavljanju socialnih ugodnosti so lahko obmejni delavci deležni tveganj zaradi uporabe dveh različnih zakonodaj ali pa, za razliko od davčnih ugodnosti, uživajo socialne dajatve po najugodnejši zakonodaji držav članic. V magistrskem delu je prikazan tudi položaj slovenskih obmejnih delavcev, zaposlenih v Avstriji, ki so z ukinitvijo davčne olajšave, za katero je Ustavno sodišče Republike Slovenije v letu 2013 ugotovilo neskladnost z načelom enakosti, zavezani k doplačilu davka v višjem znesku kot pred letom 2014. Z ukinitvijo olajšave obmejni delavci sicer niso višje obdavčeni kot preostali rezidenti, saj država izvršuje svoje davčne pristojnosti v čezmejnih situacijah enako kot v primerljivih domačih situacijah. Kljub temu ostajajo odprta vprašaja, ali so obmejni delavci ob uresničevanju temeljnih svoboščin prostega gibanja zaradi manj ugodne davčne obravnave diskriminirani. The thesis analyses the tax and social benefits of frontier workers in the European Union. Frontier workers are in exercising their tax and social advantages faces with the different rules of national system which are exercising from parallel taxation powers of two neighboring Member States, and the rules of international and supranational tax law. The EU has limited powers in direct taxation of income of frontier workers, because the taxation is part of sovereign powers of each Member State. Taxation at EU level is neither harmonized nor coordinated within the scope of social security through coordination. Member States are obliged to respect the supranational principles and provisions of the Treaty on the Functioning of the European Union and the Treaty on European Union and has the goal of avoidance of international double taxation with adopted the Convention on the prevention of double taxation, as recommended by the OECD Model Tax Convention, which does not always brings a fair burden on taxpayers and raises many issues of double taxation fairness of taxation, (not) the eligibility of benefits, less favourable treatment or even discriminatory treatment as well as to the treatment, which per se is not contrary to supranational law. Although Member States exercise their tax sovereignty with regards to the lack of coordination insisting on an unclear fiscal national policy, it does not clarify the situation of frontier workers in a supranational and international context. Such a position can lead to a demographic decline in one Member State or fiscal distortions of tax competition. On the other hand, workers are exercising fundamental freedoms which are one of the goals in the internal market. Moreover, various kinds of restrictions (not only discriminations) that dissuade the taxpayer from exercising fundamental freedoms or place him on a less favorable position should have been removed. Integration of the national tax system is necessary or at least uniformation of the fiscal regime of neighboring Member States, which can, in the future, lead to coordinated fiscal policies in the EU. Meanwhile, regarding social benefits, frontier workers can risk falling between two stools, or controversy, end up having the best of both worlds. This thesis also discusses legal barriers of Slovenia frontier workers employed in Austria. In 2013 the Constitutional Court declared that the special tax relief for frontier workers is inconsistent with the principle of tax equity. After the abolition of the special tax relief, frontier workers have to pay a tax on income received in Austria, where the tax policy is favorable. Slovenian workers are not subject to a higher tax scale than other Slovenian residents since Member States assert taxing power over the cross-border situation in the same manner as over the comparable domestic situation and are not discriminated when exercising their fundamental freedoms. Nevertheless, the questions remains: are frontier workers in exercising their fundamental freedoms which leads them to the disadvantageous treatment discriminated in the internal market.
Databáze: OpenAIRE
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