ПОРЕСКИ АСПЕКТИ СЛОБОДЕ КРЕТАЊА ЉУДИ У ЕВРОПСКОЈ УНИЈИ

Vranješ Mile (Правни факултет, Нови Сад),

The analysis that has been done shows that EU citizens have at their disposal two legal means in preventing unequal treatment concerning freedom of movement of people on the territory of EU member states. These are as follows: 1) the EC Treaty that normatively regulates the citizenship principle, this including prohibition of discrimination of nationals of other EU member states (open discrimination), and 2) EU Court judgements prohibiting discrimination on the part of an EU member country of residents (and not only nationals of other EU member countries (prevention of hidden discrimination). This is of special significance for taxation since residence is crucial for defining the personal scope of tax obligation. These two legal means enable broader legal protection in tax matters, making possible the removal of tax barriers in the field of freedom of movement of people on the territory of EU member countries.

Ključne reči: Freedom of movement of people, prohibition of discrimination, taxes, European Court, European Union