The other side of tax discrimination

The purpose of the paper is to presentthe tax consequences resulting from the lack of recognition of registeredpartnerships and same-sex marriages in certain EU member states, taking theexample of Poland. These aspects are usually perceived as discrimination ofcitizens based on their sexual orientation. The author of this paper hasfocused on various aspects of possible discrimination, mainly concerningdiscrimination on the grounds of personal taxation, including inheritance andgift taxes. For these purposes, the author analysed the domestic tax rulesdifferentiating couples living in a marriage and couples without thatpossibility. These legal provisions have been analysed together with the mostrecent domestic jurisprudence. Furthermore, the paper presents comparativeanalyses of domestic rules with EU law. Due to the lack of case-law orientedtowards fiscal discrimination due to sexual orientation, the relevant CJEU (theCourt of Justice of the European Union, hereinafter: the CJEU) and ECHR(the European Court of Human Rights, hereinafter: the ECHR) case-law have beenrecalled to reveal possible violations of fundamental freedoms and taxdiscrimination. The author makes a connection between the lack of properregulations implemented in the domestic law with the unjustifieddifferentiation of cross-border families on tax grounds. In the long run, onlythe harmonisation of personal taxation at the EU level can lead to a resolutionto this situation. Alternatively, as an interim solution, the relevant ECHRjudgment may be of assistance.