El "prorrateo" de las ventajas fiscales personales y familiares, según el TJUEComentario a la sentencia del Tribunal de Justicia de 9 de febrero de 2017, X, C-283/15

Abstract

The EUCJ proposes an evolution of the Schumacker case law doctrine based on the application of the principle of proportionality, according to which the State of activity is obliged to apply personal and family tax advantages even if the taxpayer does not obtain in it all or almost all of its income, provided that the State of the residence does not take into account these advantages. However, in this case, the exercise of fundamental freedoms only requires the Member States a proportional application of such personal and family tax advantages in relation to the percentage of territorial rents over the total income obtained by the taxpayer. The present study analyzes the technical deficiencies of the argumentation contained in the judgment, as well as the implications that are inferred from it, as a consequence of the lack of correlation of personal and family tax advantages between the tax systems of the Member States.