Member States' tax provisions are to be scrutinised to ensure that they do not discriminate against cross-border workers, in a targeted initiative launched by the Commission.
Throughout 2012, the Commission will carry out a thorough assessment of national direct taxes to determine:
- Whether citizens who earn most of their income in another Member State are taxed more heavily than the citizens of that same Member State.
- Whether Member States differentiate between their own citizens and citizens from other Member States who occasionally work in their territory.
Where 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. The Commission will not only look at the situation for employed and dependent workers but also self-employed individuals and pensioners.
More information: http://ec.europa.eu/commission_2010-2014/semeta/headlines/news/2012/04/20120402_en.htm