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

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.

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

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.

Kaynakça

Consolidated Version of the Treaty on the Functioning of the European Union [2008] OJ C115/13.

Cases, CJEU

Case C-175/88 Biehl [1990] ECR I-1779.

Case C-76/90 Sager [1991] ECR I-4221.

Case C-19/92 Kraus [1993] ECR I-1663.

Case 415/93 Bosman [1995] ECR I-4921.

Case C-55/94 Gebhard [1995] ECR I-4165.

Case C-250/95 Futura Participations [1997] ECR I-2471.

Case C-264/96 ICI [1998] ECR I-4695.

Case C-336/96 Gilly [1998] ECR I-2793.

Case C-9/02 Hughes de Lasteyrie du Saillant [2004] ECR I-2409.

Case C-446/03 Marks & Spencer [2005] ECR I-10837.

Case C-374/04 Test Claimants in Class IV of the ACT Group Litigation [2006] ECR-11673.

Case C-470/04 N [2006] ECR I-7409.

Case C-524/04 Test Claimants in the Thin Cap Group Litigation [2007] ECR I-2107.

Case C-231/05 Oy AA [2007] ECR I-6373.

Case C-298/05 Columbus Container Services [2007] ECR I-10451.

Case C-414/06 Lidl Belgium [2008] ECR I-3601.

Case C-157/07 Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt [2008] ECR I-8061.

Case C-303/07 Aberdeen Property Fininvest Alpha [2009] ECR I-5145.

Case C-96/08 CIBA [2010] ECE I-2911.

Case C-311/08 SGI [2010] ECR I-487.

Case C-38/10 Commission v Portugal [2012] EU:C:2012:521.

Case C-371/10 National Grid Indus [2011] ECR I-0000.

Case C-64/11 Commission v Spain [2013] EU:C:2013:264.

Case C-261/11 Commission v Denmark [2013] EU:C:2013:480.

Case C-164/12 DMC [2014] EU:C:2014:20.

Case C-657/13 Verder LabTec [2015] EU:C:2015:331. Opinions of Advocates General, CJEU

Opinion of Advocate General Kokott delivered on 30 March, 2006 in Case C-470/04 N [2006] ECR I-7409.

Opinion of Advocate General Kokott, delivered on 8 September, 2011 in Case C-371/10 National Grid Indus [2011] ECR I-0000.

Opinion of Advocate General Jaaskinen delivered on 26 February, 2015 in Case C-657/13 Verder LabTec [2015] EU:C:2015:331.

Adams, Zoe, and Simon Deakin. "Freedom of Establishment and Regulatory Competition." In The Oxford Handbook of European Union Law, edited by Anthony Arnull, Damian Chalmers, 537-561.

Barents, Rene. "The Single Market and National Tax Sovereignty." In Fiscal Sovereignty of the Member States in an Internal Market: Past and Future, edited by Sjaak J. J. M. Jansen, 51-71.

Dziurdz, Kasper, and Christoph Marchgraber, eds. Non-Discrimination in European and Tax Treaty Law: Open Issues and Recent Challenges. Series on International Tax Law, Volume 94. Vienna: Linde Verlag, 2015.

Jansen, J. J. M. "The Future of Fiscal Sovereignty: Some Closing Thoughts." In Fiscal Sovereignty of the Member States in an Internal Market: Past and Future, edited by Sjaak J. J. M. Jansen, 233-254.

Panayi, Christiana Hji. European Union Corporate Tax Law. Cambridge Tax Law Series. Cambridge: Cambridge University Press, 2013.

Pirvu, Daniela. Corporate Income Tax Harmonization in the European Union. Palgrave Macmillan, 2012.

Rammeloo, Stephan. Corporations in Private International Law: A European Perspective. Oxford: Oxford University Press, 2001.

Journal Articles De Hosson, Fred C. "On the Controversial Role of the European Court in Corporate Tax Cases." Intertax 34, no. 6/7 (2006): 294-304.

De Man, Fernando, and Tiiu Albin. "Contradicting Views of Exit Taxation under OECD MC and TFEU: Are Exit Taxes Still Allowed in Europe?" Intertax 39, no. 12 (2011): 613-625.

Kaye, Tracy A. "Tax Discrimination: A Comparative Analysis of U.S. and EU Approaches." Florida Tax Review 7, (2005): 47-112.

Mason, Ruth, and Michael S. Knoll. "What is Tax Discrimination?" Yale Law Journal 121, (2012): 1014-1116.

Mucciarelli, Federico M. "Company 'Emigration' and EC Freedom of Establishment: Daily Mail Revisited." European Business Organization Law Review 9, (2008): 267-303.

Peeters, Steven. "Exit Taxation on Capital Gains in the European Union: A Necessary Consequence of Corporate Relocations?" European Company and Financial Law Review 10, no. 4 (2013): 507-522.

Websites

BDO International. "Exit Taxation: Publication of European Union Direct Taxes Centre of Excellence." Last modified in November 2015. Accessed May 10, 2017. http://www. bdointernational.com/Publications/Tax-Publications/Documents/EUDT_CoE_Tax_ Alert_November_2015.pdf.

Kaynak Göster