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Double taxation and double non-deductibility of losses: impediments to the freedom of establishment. An analysis of the regulations and practices in the UK and Poland

机译：双重征税和双重不可抵扣损失：妨碍设立自由。英国和波兰的法规和惯例分析

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摘要

This thesis addresses the question of the implementation of the freedom of establishment (Article 49 Treaty on the Functioning of the European Union) in two EU member states with particular emphasis on impediments to the freedom. It is argued that despite a very long-standing and clear legal prohibition on restrictions to the freedom of establishment, there remain many practical obstacles which inhibit the right. This thesis’ hypothesis is that double taxation and double non-deductibility of losses constitute hurdles to a complete freedom of establishment.udAs far as the methodology is concerned the approach chosen to test the hypothesis is as follows: first to set out a theoretical framework based on the non-Discrimination principle, the basic principles of the freedom of establishment right and the exemptions to that right. Then, right of freedom of establishment is tested as against the practice in three ways, each considered in a chapter: the requirement of the nationality prerequisite; the double taxation of companies operating in more than one EU member state; and the practice of double non-deductibility of losses.udThe research is inspired by the case study of an author’s businesses, SMEs who trade cross-border in the United Kingdom (UK) and subsequently in Poland. From a study of the implementation practices of both the UK and Poland this thesis suggests that the following form serious restrictions: double taxation and non-deductibility of losses. Moreover, case law and existing literature identify taxation as a core impediment to the exercise of the freedom of establishment as taxation matters deter companies from relocating their whole business.udThis thesis examines how to balance the freedom of establishment and the tax powers of the EU member states. Taxation also plays a fundamental role in the development of the EU’s internal market. The thesis seeks a pragmatic solution which might be implemented effectively without resorting to substantial international harmonization.
机译：本文讨论了在两个欧盟成员国中实行建立自由（《欧洲联盟运作条约》第49条）的问题，特别强调了阻碍自由的因素。有人指出，尽管长期以来一直在法律上明确禁止设立人身自由的限制，但仍然存在许多阻碍该权利的实际障碍。本文的假设是，双重征税和双重免赔额损失构成了完全建立自由的障碍。 ud就方法论而言，检验该假设的方法如下：首先建立一个理论框架基于非歧视原则，建立权自由和免于该权利的基本原则。然后，以三种方式对建立自由权与实践的关系进行了检验，每种方式都在一个章节中进行了论述：国籍先决条件的要求；在一个以上欧盟成员国内运营的公司的双重征税； ud这项研究的灵感来自于作者的企业，在英国（UK）和随后在波兰进行跨境贸易的中小型企业的案例研究。通过对英国和波兰实施实践的研究，本文提出以下内容构成了严重的限制：双重征税和不可抵扣的损失。此外，判例法和现有文献将税收视为行使建立自由的主要障碍，因为税收问题阻止公司迁移整个业务。 ud本论文探讨了如何平衡建立自由和欧盟的税收权力成员国。税收在欧盟内部市场的发展中也起着根本作用。本论文寻求一种务实的解决方案，该解决方案可以有效地实施而无需诉诸于国际上的实质性协调。

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    Wojtyla Natalia;

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