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PARALLEL TEXTS
Libera circolazione delle persone:
la Commissione si attiva contro la discriminazione fiscale nei confronti dei
cittadini UE che vivono in uno Stato membro diverso dal proprio
Inglese tratto da:
http://europa.eu/rapid/press-release_IP-14-31_en.htm
Italiano tratto da:
http://europa.eu/rapid/press-release_IP-14-31_it.htm
Data documento: 20-01-2014
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Free movement of people:
Commission to tackle tax discrimination against mobile EU
citizens
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Libera circolazione delle persone:
la Commissione si attiva contro la discriminazione fiscale nei
confronti dei cittadini UE che vivono in uno Stato membro diverso dal proprio
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Member States' tax provisions are to be scrutinised to ensure that they do not discriminate against mobile EU citizens, in a targeted initiative launched by the Commission.
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Le disposizioni dei singoli Stati membri in materia fiscale saranno analizzate nel quadro di un’iniziativa mirata della Commissione volta a verificare eventuali discriminazioni nei confronti dei cittadini UE che vivono in uno Stato membro diverso dal proprio.
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The focus is on both economically active individuals such as workers and self-employed, and those that are not, such as retired persons.
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L’iniziativa si rivolge sia alle persone che sono economicamente attive, come i lavoratori dipendenti e autonomi, sia alle persone che non lo sono, come i pensionati.
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The initiative complements and completes a previous project which looked at the tax treatment of cross-border workers (IP/12/340).
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L’iniziativa va ad integrare e a completare un precedente progetto relativo al trattamento fiscale dei lavoratori transfrontalieri (IP/12/340).
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Worker mobility has been identified both as one of the key potentials for increasing growth and employment in Europe.
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La mobilità dei lavoratori è stata riconosciuta come una delle principali potenzialità per aumentare la crescita e l’occupazione in Europa.
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For the EU-15, GDP is estimated to have increased by almost 1% in the long term as a result of post-enlargement mobility (2004-2009).
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Secondo le stime, il PIL dell’UE-15 è aumentato di quasi l’1% nel lungo periodo per effetto della mobilità seguita all’allargamento (2004-2009).
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However, tax obstacles remain one of the key deterrents to EU citizens leaving their State of origin to look for work in another Member State.
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Tuttavia, gli ostacoli fiscali rimangono uno dei principali elementi che dissuadono i cittadini dal lasciare il proprio paese di origine per cercare lavoro in un altro Stato membro.
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Tax obstacles may arise either in the State of origin or in the new State of residence.
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Gli ostacoli fiscali possono presentarsi sia nello Stato di origine che nel nuovo Stato di residenza.
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This is why, throughout 2014, the Commission will carry out a thorough assessment of Member States' tax regimes to determine whether they create disadvantages for mobile EU citizens.
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È per questo motivo che, nel corso del 2014, la Commissione effettuerà una valutazione approfondita dei regimi fiscali degli Stati membri per stabilire se essi recano svantaggi ai cittadini UE che vivono in uno Stato membro diverso dal proprio.
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If discrimination or breaches of the EU's fundamental freedoms are found, the Commission will flag them to the national authorities and insist that the necessary amendments are made.
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Se da questa valutazione dovessero emergere discriminazioni o violazioni delle libertà fondamentali garantite dall’UE, la Commissione le segnalerà alle autorità nazionali e si adopererà affinché vengano apportate le necessarie modifiche.
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Should the problems persist, the Commission may initiate infringement procedures against the Member States in question.
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Se i problemi persisteranno, la Commissione potrà avviare procedimenti di infrazione contro gli Stati membri in questione.
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Algirdas Šemeta, Commissioner for Taxation, Customs, Anti-Fraud and Audit, said:
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Algirdas Šemeta, Commissario per la Fiscalità e l’unione doganale, l’audit interno e la lotta antifrode, ha dichiarato:
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"EU rules are clear: all EU citizens must be treated equally within the Single Market.
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“Le norme UE sono chiare: tutti i cittadini dell’UE devono essere trattati in modo equo all’interno del mercato unico.
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There cannot be discrimination, and workers' right to free movement must not be impaired.
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Non possono esserci discriminazioni e il diritto dei lavoratori alla libera circolazione non deve essere ostacolato.
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It is our duty to citizens to ensure that these principles are reflected in practice in all Member States' tax rules."
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Abbiamo il dovere di garantire ai cittadini che tali principi siano tradotti in pratica nelle legislazioni fiscali di tutti gli Stati membri.”
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As tax obstacles remain one of the key deterrents to cross border mobility, the Commission is working on many fronts to tear down barriers for EU citizens, for example in its proposal to tackle double taxation (IP/11/1337), to improve the application of workers' rights to free movement (IP/13/372, MEMO/13/384), or to boost protection for posted workers (IP/13/1230, MEMO/13/1103).
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Dato che gli ostacoli fiscali rimangono uno dei principali deterrenti alla mobilità transfrontaliera, la Commissione sta lavorando su diversi fronti per abbattere le barriere a vantaggio dei cittadini dell’UE, ad esempio nella proposta sull’eliminazione della doppia imposizione (IP/11/1337), per migliorare l’applicazione del diritto dei lavoratori alla libera circolazione (IP/13/372, MEMO/13/384), e per rafforzare le misure di salvaguardia per i lavoratori distaccati (IP/13/1230, MEMO/13/1103).
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Background
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Contesto
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The Commission's initiative will scrutinise and assess whether EU citizens residing in a Member State other than their own are penalised and taxed more heavily as a result of their mobility.
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Grazie a questa iniziativa, la Commissione vaglierà e valuterà se i cittadini dell’UE che risiedono in uno Stato membro diverso dal proprio siano penalizzati e tassati più pesantemente a causa della loro mobilità.
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This could either be in the Member State of origin, or that where they have chosen to move.
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Ciò potrebbe avvenire nello Stato membro d’origine o in quello nel quale hanno scelto di trasferirsi.
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Citizens may suffer tax disadvantages:
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I cittadini possono essere penalizzati fiscalmente:
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- because of the location of their investments or assets, the location of the taxpayer himself or due to the mere change of the taxpayer's residence;
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- per l’ubicazione dei loro investimenti o attività finanziarie, per l’ubicazione del contribuente stesso o a seguito di un semplice cambiamento di residenza del contribuente;
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- in respect of their contributions to pensions schemes, receipt of pensions or transfers of pension and life insurance capital;
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- per i contributi ai regimi pensionistici, per il percepimento della pensione o per il trasferimento del capitale pensionistico maturato e del capitale proveniente da un’assicurazione sulla vita;
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- in respect of their self-employed activities carried-out in another State or due to the mere relocation of such activities;
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- per le attività professionali indipendenti svolte in un altro Stato membro o per il semplice trasferimento di tali attività;
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- because of the refusal of certain tax deductions or tax benefits;
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- per il rifiuto di determinate detrazioni o agevolazioni fiscali;
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- in respect of their accumulated wealth.
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- per le ricchezze da essi accumulate.
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With this in mind, the Commission will look at the situation of many different categories of EU citizens: workers, the self-employed and also pensioners.
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Tenendo conto di tutto questo, la Commissione esaminerà la situazione di svariate categorie di cittadini UE: lavoratori dipendenti, liberi professionisti e pensionati.
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The right to live and work anywhere in the EU is both a fundamental right for European citizens and a key instrument for developing a Europe-wide job market.
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Il diritto di vivere e lavorare ovunque nell’UE costituisce un diritto fondamentale per i cittadini europei, oltre ad essere uno strumento chiave per lo sviluppo di un mercato del lavoro europeo.
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The Commission is working with Member States to facilitate the free movement of workers (e.g.
Commission's proposal to modernise EURES, the pan European job search network IP/14/26, MEMO/14/22, MEMO/14/23) but also ensures that workers and EU citizens residing in States other than their own are not treated differently from nationals of the host State and that they enjoy the same tax advantages as national workers.
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La Commissione, che sta lavorando con gli Stati membri per agevolare la libera circolazione dei lavoratori (es.:
proposta della Commissione per modernizzare EURES, la rete paneuropea per la mobilità professionale IP/14/26, MEMO/14/22, MEMO/14/23), garantisce che i lavoratori e i cittadini UE che risiedono in Stati diverso dal proprio non vengano trattati in maniera differente rispetto ai cittadini dello Stato ospitante e che godano degli stessi vantaggi fiscali dei lavoratori nazionali. |
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LISTEN WITH READSPEAKER
Free movement of people: Commission to tackle tax discrimination against
mobile EU citizens
Member States' tax provisions are to be scrutinised to ensure that they do
not discriminate against mobile EU citizens, in a targeted initiative launched
by the Commission.
The focus is on both economically active individuals such as workers and
self-employed, and those that are not, such as retired persons.
The initiative complements and completes a previous project which looked at
the tax treatment of cross-border workers (IP/12/340).
Worker mobility has been identified both as one of the key potentials for
increasing growth and employment in Europe.
For the EU-15, GDP is estimated to have increased by almost 1% in the long
term as a result of post-enlargement mobility (2004-2009).
However, tax obstacles remain one of the key deterrents to EU citizens
leaving their State of origin to look for work in another Member State.
Tax obstacles may arise either in the State of origin or in the new State of
residence.
This is why, throughout 2014, the Commission will carry out a thorough
assessment of Member States' tax regimes to determine whether they create
disadvantages for mobile EU citizens.
If discrimination or breaches of the EU's fundamental freedoms are found, the
Commission will flag them to the national authorities and insist that the
necessary amendments are made.
Should the problems persist, the Commission may initiate infringement
procedures against the Member States in question.
Algirdas Šemeta, Commissioner for Taxation, Customs, Anti-Fraud and Audit,
said:
"EU rules are clear: all EU citizens must be treated equally within the
Single Market.
There cannot be discrimination, and workers' right to free movement must not
be impaired.
It is our duty to citizens to ensure that these principles are reflected in
practice in all Member States' tax rules."
As tax obstacles remain one of the key deterrents to cross border mobility,
the Commission is working on many fronts to tear down barriers for EU citizens,
for example in its proposal to tackle double taxation (IP/11/1337), to improve
the application of workers' rights to free movement (IP/13/372, MEMO/13/384), or
to boost protection for posted workers (IP/13/1230, MEMO/13/1103).
Background
The Commission's initiative will scrutinise and assess whether EU citizens
residing in a Member State other than their own are penalised and taxed more
heavily as a result of their mobility.
This could either be in the Member State of origin, or that where they have
chosen to move.
Citizens may suffer tax disadvantages:
- because of the location of their investments or assets, the location of the
taxpayer himself or due to the mere change of the taxpayer's residence;
- in respect of their contributions to pensions schemes, receipt of pensions
or transfers of pension and life insurance capital;
- in respect of their self-employed activities carried-out in another State
or due to the mere relocation of such activities;
- because of the refusal of certain tax deductions or tax benefits;
- in respect of their accumulated wealth.
With this in mind, the Commission will look at the situation of many
different categories of EU citizens: workers, the self-employed and also
pensioners.
The right to live and work anywhere in the EU is both a fundamental right for
European citizens and a key instrument for developing a Europe-wide job market.
The Commission is working with Member States to facilitate the free movement
of workers (e.g.Commission's proposal to modernise EURES, the pan European job
search network IP/14/26, MEMO/14/22, MEMO/14/23) but also ensures that workers
and EU citizens residing in States other than their own are not treated
differently from nationals of the host State and that they enjoy the same tax
advantages as national workers.
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