Local view for "http://purl.org/linkedpolitics/eu/plenary/2009-04-23-Speech-4-460"
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"en.20090423.68.4-460"2
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".
Madam President, ladies and gentlemen, the European Court of Justice has decided that the direct application of community law, of freedom of movement and the principles of non-discrimination do not oblige Member States to eliminate legal double taxation arising through the mutual interaction of different taxation systems in cross-border situations within the Community. This position arises from the decision of the European Court of Justice in case C-513/04 Kerckhaert Morres. The court has already ruled on this matter and I firmly believe that very little scope remains here. According to the case law of the Court of Justice, treaties eliminating double taxation must fulfil the requirements of the internal market, and in particular they must not introduce discrimination or discrepancies in relation to basic freedoms enshrined in the Treaty on the European Communities. On the other hand I firmly believe that the risk of double taxation enormously complicates the tax systems and above all it complicates things for small and medium-sized enterprises, who sometimes find it very difficult to penetrate the complicated systems of individual national laws. It is precisely SMEs that are most exposed to this risk, because SMEs have higher costs because they cannot afford to hire expensive consultancy or law firms in the way that large corporations – and particularly multinationals – can. Therefore SMEs are more burdened by these complicated tax systems. I am personally convinced that the fairest solution is for all Member States to have the simplest, most transparent direct taxation system, and as far as I am concerned, the lowest possible taxes."@en1
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