ОПОРЕЗИВАЊЕ ДОХОТКА ОД ИНВЕСТИЦИЈА У ДРЖАВАМА-ЧЛАНИЦАМА ЕВРОПСКЕ УНИЈЕ
Major steps toward harmonization of EU tax law have been achieved in the field of indirect taxation. Direct taxation falls within the competence of the Member States, except in a few areas regulated by means of directives dealing specifically with dividends distributions between parents and subsidiaries in cross-border relationships, interest and royalty payments and cross-border mergers. The harmonizing process in the field of direct taxation within the EU is based on the four freedoms (free movement of goods, services, persons and capitals), non-discrimination principle and the right of establishment, where the free movement of capital plays the most important role, as far as it is applicable to the non- EU residents. The author focuses on the passive income taxation (dividends, interest and royalty payments and capital gains) and points out the significance of the Community directives for avoiding double taxation within the common market. The Community directives do not apply to the non-EU residents, and the author analyses provisions of the directives in order to define possibilities of exploiting the advantages granted under the directives to the non-EU residents doing business in the EU. The conclusion is that Art. 63 of the Treaty on the functioning of the European Union is still the most efficient instrument against national tax authorities in defending the non-EU residents from discriminatory taxation.
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