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Compatibility with Fundamental Freedoms of a Municipal Surcharge Distinguishing between Residents and Non-Residents for the Purposes of the Applicable Rate – Opinion Statement ECJ-TF 4/2023 on the Decision of the EFTA Court of 4 July 2023 in RS (Case E-11/22)
Prats, Alfredo Garcia; Haslehner, Werner; Kemmeren, Eric et al.
2024In European Taxation, 64 (2-3), p. 115 - 118

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European Union - Compatibility with Fundamental Freedoms of a Municipal Surcharge Distinguishing between Residents and Non-Residents for the Purposes of the Applicable Rate – Opinion Statement ECJ-TF - IBFD.pdf

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