Belastingvoordelen van de Grensoverschrijdende Economische Actieve EU-persoon: Een onderzoek naar de behoefte aan en mogelijkheden van het minimaliseren van fiscale belemmeringen in de EU interne markt

Working across the border is associated with obstacles regarding tax law and social security in particular. Due to a lack of European legislation, EU citizens carrying out cross-border activities are subject to two or more legal systems that may conflict with one another. This forms an obstacle for engaging in cross-border activities. Actions are suggested at a national, European and international level to minimise fiscal limitations to the (para)fiscal legal position of and the effective enjoyment of tax benefits by EU citizens carrying out cross-border activities. It is stated that the jurisprudential Schumacker doctrine should be put aside, and a new measure should be defined for allowing individual and family tax benefits. A fitting alternative could be a more simple pro rata allowance of individual and family tax benefits based on the income earned in each individual member state. Minimising fiscal limitations contributes to the optimisation of free movement of persons.