CJEU – Recent Developments in Direct Taxation 2015
1. Aufl. 2016
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I. S. 182The Infringement Alleged by the Commission
On the Commission referred Spain to the CJEU over its tax provisions relating to the appointment of fiscal representatives. The Commission considered that the rules which require certain non-resident taxpayers to appoint a fiscal representative in Spain result in a discriminatory treatment as this requirement was not proportionate to the objective of preserving the right to levy tax on Spanish sourced operations and therefore restricted the free provision of services as laid down in Article 56 TFEU.
II. Spanish Legal Framework
According to Royal Legislative-Decree 5/2004, of 5 March, on the Non-Residents Income Tax Law, non-resident taxpayers are obliged to appoint a representative in the following cases:
When they operate through a permanent establishment (hereinafter: PE). Representatives of non-resident taxpayers operating through a Spanish PE are jointly and severally liable for ensuring that the taxpayer’s tax liabilities are paid.
When they provide services, technical assistance, installation and assembly work deriving from engineering contracts and, in general, when they carry out economic activities or operations in ...