National taxation reduces itself to one key concept – that of purpose. Taxation of income has a purpose to support the exercise of government within the nation. That exertion results in a very large series of “service offerings” to the nation’s citizens.
I can think of no way any “service offering” benefit has been accrued to me as an American citizen living abroad permanently. Except the passport, which is (anyway) an international convention. As regards this particular “notion” of taxation substantiation, the US has provided nothing, if anything, to its foreign nationals abroad. With the sole but egregious exception of those of us who work for the US government in a distinctly foreign capacity and on foreign soil. For instance, on a military base/port.
Regardless of the incessant dialogue that gets Americans-Abroad nowhere about FATCA, I have come to the sad conclusion that our sole remit is to bring a case before a court here in Europe. If you know of a lawyer who practices EU-law please pass this message on to that person.
Perhaps we can get enough Yanks together in Europe to fight FATCA at the judiciary level? (Employing FATCA was never approved by the EU parliament.) And, maybe we can’t. The answer to that question is up to us …
PS: JC Fleming, a Law professor who teaches both in the US and Europe, has written on the subject. You can find his web-site here.