Drumul spre Itaca sau unde este acasă în materie fiscală?
The road to Itacha or where is home in fiscal matters?

Summary/Abstract: Our study analyzes the hypothesis of distributing taxation competence in case of personal income tax. Traditionally, the individual is the beneficiary of a mobility in the capitalization of his labor force, mobility that can generate interferences of several tax jurisdictions in terms of place of taxation. The working technique in the field of taxation with an element of foreignness used by the Conventions to avoid double taxation is taxation in the state of residence or in the source state, depending on the option of the signatory states. This autonomy at the level of the fiscal treaty is doubled by a series of punctual nuances regarding the content of these concepts and the correlation of the normative solution with the factual situation. The present study highlights the role of domicile in determining the place of taxation in the European space of freedom of movement and illustrates jurisprudential facets of this notion with fiscal relevance.

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