Doble imposición en la Unión Europea y una clara laguna jurisdiccional: hacia un Tribunal Fiscal Europeo con competencia vinculante
DOI:
https://doi.org/10.59237/jurisfib.v17i17.939Keywords:
Doble imposición, Unión Europea, mercado interior, Tribunal Fiscal EuropeoAbstract
Este documento analiza el problema de la doble imposición en la Unión Europea como expresión de una inconsistencia estructural entre la integración del mercado interior y la fragmentación de los sistemas tributarios nacionales. Demuestra la insuficiencia de los mecanismos actuales de resolución de controversias, caracterizados por la incertidumbre, las demoras y la falta de uniformidad. Por consiguiente, aboga por la creación de un Tribunal Fiscal Europeo con jurisdicción vinculante, capaz de garantizar decisiones independientes, coherentes y eficaces, promoviendo así una verdadera jurisprudencia fiscal europea. Reconociendo los desafíos asociados a la soberanía de los Estados miembros, concluye que dicha evolución constituye un requisito funcional del proceso de integración, siendo esencial para garantizar la coherencia y la integridad del mercado interior.
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