The Design of Covid-19 Recovery Contributions: Taxes or Social Security Contributions?

被引：0

作者：

Peeters, Bruno ^{[1
,2
,3
]}

机构：

[1] Univ Antwerp, Tax Law, Antwerp, Belgium

[2] Univ Antwerp, Fac Law, Res Grp Business & Law, Antwerp, Belgium

[3] Univ Antwerp, Antwerp Tax Acad, Antwerp, Belgium

来源：

EC TAX REVIEW | 2021年 / 30卷 / 5-6期

关键词：

Covid-19 Recovery Contributions; Concept of tax; Social Security Contribution; Wealth Tax; Tax on (Real) Estate; Financing of Social Security; Regulation (EC) No 883/2004; Double Tax Convention; National (Tax) Sovereignty; Annual Tax on Securities Accounts;

D O I：

暂无

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

摘要：

To cover the large financial spending caused by the Covid-19 pandemic, countries worldwide are forced to take substantial fiscal actions. This contribution takes a closer look at the extent to which EU law has an influence (restrictive or otherwise) on the freedom of Member States to opt for (additional) taxes and/or social contributions as a means to finance the (additional) deficits in their social security system. First, a brief numerical overview will be given of the various sources of financing and expenditures of social security in the European Union (II). Subsequently, the question will be addressed to which extent the concept of social security contributions under European Union law interferes with the national definition of taxes (III). The most relevant rulings of the European Court of Justice (CJEU) in this respect will be discussed (IV) followed by a number of final considerations (V).

引用

页码：236 / 241

页数：6

共 6 条

[1]

Eurostat, 2020, SOC PROT STAT FIN, P3

[2]

International Monetary Fund (IMF), 2021, FISC MON FAIR SHOT, pix

[3] Pandemic and progressivity [J].