域外期刊概览 | 2023年5月 · 总第1期

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百年变局加速演进，经济数字化深入发展，全球治理体系和国际秩序变革不断推进，“应变与求变”成为各国均需面对的发展课题。风物长宜放眼量，关注国际知名期刊最新刊载文章，不仅可以追踪域外学者研究动向、开阔研究视野，也可以为我国相关领域的制度改革及创新提供方向指引和经验借鉴。值此创刊三周年之际，北京大学税法研究中心公众号开设“域外期刊概览”栏目，选取国际知名财税法、规制法与竞争法学术期刊，翻译其最新目录及论文摘要，以飨读者。
本期栏目选取荷兰威科出版集团主办的专业税法期刊 EC Tax Review 2023年第32卷第1期的五篇文章，主题涵盖欧盟税收问题中的一致同意规则、增值税法形式要求相关性、欧盟增值税税率改革、欧洲人权法院含单独意见的涉税案件，以及英国脱欧后的增值税快速解决方案。英国利兹大学Rita de la Feria教授认为随着全球化和数字化经济的发展，欧盟一致同意规则阻碍了税收立法的发展，需重新思考其合理性。德国莱比锡大学David Hummel教授指出尽管欧盟法院已经制止了增值税法适用中的过度形式主义，但其近期判决呈现出更多地考虑形式条件的作用之趋势。奥地利维也纳大学Stefanie Geringer博士后基于环境政策视角分析欧盟增值税税率改革，并主张区分环境友好和有害的商品供应，从而对其进行差异化评估。波兰罗兹大学Patryk Kowalski助理教授使用实证分析方法，选择欧洲人权法院176起含法官单独意见的涉税案件进行研究。英国伯恩茅斯大学Fabian Barth硕士以金融服务增值税免税项目中的债务催收为例，探讨英国脱欧后是否存在增值税快速解决方案。

EC Tax Review
Volume 32 Issue 1 2023
欧盟税法评论 第32卷第1期

目录
1.丨社论
Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters
支柱二，菲亚特案和欧盟在税收问题中的一致同意规则
2.丨文章
New Tendencies Regarding the Relevance of Formal Requirements in VAT Law
关于增值税法形式要求相关性的新趋势
3.丨文章
The EU VAT Rate Reform 2022 from an Environmental Policy Perspective
环境政策视角下的2022年欧盟增值税税率改革
4.丨文章
Statistical Picture of the European Court of Human Rights’ Tax-Related Cases Containing Separate Opinions
欧洲人权法院含单独意见的涉税案件统计图象
5.丨论坛
A New Scope for the ‘Debt Collection’ Carveout as a Post-Brexit VAT Quick Fix?
“债务催收”是否为英国脱欧后的增值税快速解决方案开辟了新领域？

01
Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters
Editorial: Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters
社论：支柱二，菲亚特案和欧盟在税收问题中的一致同意规则
作者：Rita de la Feria（英国利兹大学法学院教授）

Core view:
Taxation is one of only a handful of policy areas within the EU where approval of new legislation is still dependent upon unanimous voting. But the difficulties in approving EU tax legislation, resulting from the endurance of the unanimity rule, especially with globalization and the digital economy, which has impeded progress on Pillar 2 of the "two-pillar" solution to common global tax issues, and the use of the tax veto by member states as a bargaining tool in another policy area, have led to the development of various alternative circuitous paths to harmonization, including most recently state aid law and enhanced cooperation. This Editorial has considered that the unanimity rule reflects the tradeoff between national tax sovereignty and tax efficiency and fairness. While keeping this rule arguably ensures higher (although far from absolute) levels of tax sovereignty for Member States, it also results in less efficient, and even less equitable within the Union. Conversely, abolishing it would improve tax efficiency, and probably equity, even if it would also result in lower levels of tax sovereignty. As the recent Court decision in Fiat demonstrates, however, the current approach of keeping the unanimity rule while consistently exploring new alternatives to circumventing it, has led to high levels of legal uncertainty, with limited gains for either tax sovereignty, or tax efficiency and fairness.

核心观点：
税收是欧盟内部为数不多的仍需一致投票通过新立法的领域之一，但囿于一致同意规则，欧盟近年来在税收立法方面困难频出，尤其随着全球化和数字化经济的发展，该规则阻碍了旨在解决全球共同税收问题的“双支柱”方案中支柱二的进展，且成员国将税收否决权作为在支柱一中讨价还价的工具，这使得其他协调税收问题的替代路径不断发展，包括最近的国家援助和强化合作。本文认为，一致同意规则反映了国家税收主权与税收效率及税收公平之间的权衡，虽然保留该规则可以确保成员国拥有更高（并非绝对）的税收主权，但也会导致欧盟内部税收效率较低，甚至加剧不公。反之，废除该规则将提高税收效率及税收公平，但却导致成员国税收主权水平降低。然而，欧盟法院最近对菲亚特案做出的裁决表明，当下保持一致同意规则的同时不断探索规避该规则的替代路径的做法，事实上导致了高度的法律不确定性，对税收主权、税收效率和税收公平的积极影响均十分有限。


02
New Tendencies Regarding the Relevance of Formal Requirements in VAT Law
Article: New Tendencies Regarding the Relevance of Formal Requirements in VAT Law
文章：关于增值税法形式要求相关性的新趋势
作者：David Hummel（德国莱比锡大学法学院教授）

Abstract:
Back in 1858, Rudolf von Jhering, a well-known German legal scholar, said: ‘Form is the sworn enemy of arbitrariness, the twin sister of freedom’. Perhaps this is why Value Added Tax (VAT) law includes many formal requirements before the taxpayer can exercise his right of deduction or can opt for taxation, for example. Concerning these formal requirements, it is not disputed that the Court of Justice of the European Union (CJEU or Court of Justice) has put a stop to excessive formalism in VAT law. However, there are some interesting recent decisions of the Court of Justice, which were dealing with the question as to whether the lack of formal requirements allows the financial administration to deny the right of deduction or the right to opt for taxation, even if the material conditions are fulfilled. This article shows that there is a recent tendency in the jurisprudence of the CJEU to take more into account the function of formal conditions in the field of VAT law. It seems that the Court has found now a better balance between the rights of the taxable person and the principle of proportionality, on the one hand, and the principle of neutrality and the uniform and simple application of VAT law, on the other.

摘要：
早在1858年，德国著名法律学者鲁道夫·冯·杰林就提出：“形式是任意性的天敌，是自由的孪生姐妹。”也许这就是增值税法规定在纳税人行使其抵扣权或选择征税前存在很多形式要求之原因。关于该等形式要求，欧盟法院已经制止了增值税法中的过度形式主义，这一点毋庸置疑。然而，其最近作出的判决引发关注，这些判决涉及的问题是财政当局是否有权因不符合形式要求而否决纳税人抵扣或选择征税的权利，即便实质条件已获满足。本文表明，欧盟法院最近的判决呈现出一种趋势，即更多地考虑形式条件在增值税法中发挥的作用。欧盟法院现在似乎在纳税人的权利和比例原则之间，以及在中性原则和增值税法的统一及简化适用之间均找到了更好的平衡。


03
The EU VAT Rate Reform 2022 from an Environmental Policy Perspective
Article: The EU VAT Rate Reform 2022 from an Environmental Policy Perspective
文章：环境政策视角下的2022年欧盟增值税税率改革
作者：Stefanie Geringer（奥地利维也纳大学税法系博士后研究人员）

Abstract:
In addition to introducing fundamental changes to the structures of the European Union (EU) value added tax (VAT) rate regime, the EU VAT rate reform 2022 was aimed at aligning the EU VAT rate system with other EU policies, such as the European Green Deal. The environment-related measures are accordingly meant to incentivize eco-friendly supplies and, conversely, discourage environmentally harmful consumption patterns. Therefore, the EU lawmakers introduced options to apply zero, super reduced and/or reduced VAT rates, and a mandatory phasing-out of preferential VAT treatment respectively. Based on the empirical evidence from earlier VAT rate reforms, the author argues in favour of a differentiated assessment: While the effective VAT increases on the supply of certain environmentally harmful goods should send the intended price signal, the effectiveness and efficiency of VAT reductions as a means of promoting green consumption is highly questionable. In order to achieve the latter objective, public investments, direct financial aid, regulatory and targeted tax-related measures are identified as more appropriate measures.

摘要：
除了对欧盟增值税税率结构进行根本性改革外，2022年欧盟增值税税率改革旨在使欧盟增值税税率与欧洲绿色协议等其他欧盟政策保持一致。与环境相关的措施致力于促进生态友好型供应，相应地不提倡对环境有害的消费模式。因此，欧盟立法者提出分别适用零税率、超低和/或低增值税税率以及强制逐步取消增值税优惠措施等选项。基于早期增值税税率改革的经验，本文作者主张进行差异化评估：虽然对某些有害环境的商品供应，有效增加增值税理应发出预期的价格信号，但作为促进绿色消费手段，增值税减免的有效性和效率却值得高度怀疑。为实现后一目标，公共投资、直接财政援助、税收监管和定向税收措施被视为更妥当的措施。


04
Statistical Picture of the European Court of Human Rights’ Tax-Related Cases Containing Separate Opinions
Article: Statistical Picture of the European Court of Human Rights’ Tax-Related Cases Containing Separate Opinions
文章：欧洲人权法院含单独意见的涉税案件统计图象
作者：Patryk Kowalski（波兰罗兹大学法律与行政学院助理教授）

Abstract:
The aim of the study was to select tax-related cases from the European Court of Human Rights (ECtHR) case law in the years 1959– 2020 and analyse all such cases using empirical legal studies method, focusing mostly on separate opinions. This analysis led to the selection of research material covering 176 tax-related cases (179 judgments, sixty-nine separate opinions). The most important research findings include, e.g., small number of ECtHR judgments in tax matters, low frequency at which they are issued, the fact that judges submit separate opinion more frequently in a situation when a judgment finding no violation is delivered rather than when a judgment finding violation is delivered. Moreover, the article contains an extensive review of the literature with regard to the undertaken subject.

摘要：
本文的研究目的是从1959年至2020年的欧洲人权法院判例中选取与税收有关的案件，使用实证法律研究方法进行分析，并主要关注法官单独意见。在该分析范式下，作者共选择176起涉税案件（179份判决书，69项单独意见）作为研究材料。最重要的研究结论包括：欧洲人权法院有关税收争议的判决数量较少；判决发布频率较低；较之违法行为，法官在判决无违法行为时更频繁地提交单独意见。此外，本文还对有关该主题的广泛文献进行了综述。


05
A New Scope for the ‘Debt Collection’ Carveout as a Post-Brexit VAT Quick Fix?
Forum: A New Scope for the ‘Debt Collection’ Carveout as a Post-Brexit VAT Quick Fix?
论坛：“债务催收”是否为英国脱欧后的增值税快速解决方案开辟了新领域？
作者：Fabian Barth（英国伯恩茅斯大学法学硕士）

Abstract:
Following Brexit, the United Kingdom (UK) legislature is in principle free to amend UK Value Added Tax (VAT) law as it deems appropriate, without having to have regard to European Union (EU) Directives. Using the ‘debt collection’ carveout of the VAT exemption for financial services as an example, the author explores whether there is a case for Post-Brexit ‘VAT Quick Fixes’ in the UK.

摘要：
脱欧后，英国立法机关原则上可自由地对英国增值税法进行其自己认为适当的修订，而无须考虑欧盟的指令。作者以金融服务增值税免税项目中的债务催收为例，探讨英国脱欧后是否存在“增值税快速解决方案”。


整理 | 寇韵楳
排版 | 张馨月
审核 | 张 旭



北京大学税法研究中心
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Center for Tax Law


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