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)
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
Droit fiscal européen - libertés fondamentales - European Tax Law - Fundamental Freedoms
Abstract :
[en] In this CFE Opinion Statement, submitted to the EU Institutions in December 2023, the CFE ECJ Task Force comments on the CJEU’s decision of 4 July 2023 in RS (Case E-11/22), which addressed whether or not municipal surcharges are compatible with the fundamental freedoms.
Disciplines :
Tax law
Author, co-author :
Prats, Alfredo Garcia; University of Valencia, Spain
Haslehner, Werner; University of Luxembourg, Luxembourg
Kemmeren, Eric; Fiscal Institute Tilburg of Tilburg University, Netherlands
Kofler, Georg; Institute for Austrian and International Tax Law of WU, Vienna, Austria
Lang, Michael; Institute for Austrian and International Tax Law of WU, Vienna, Austria
Nogueira, João Félix Pinto; Law School, Universi-dade Católica Portuguesa, Portugal
Panayi, Christiana H. J. I.; Queen Mary University of London, United Kingdom
Raventós-Calvo, Stella; University of Valencia, Spain
Richelle, Isabelle ; Université de Liège - ULiège > HEC Liège : UER > UER Finance et Droit : Droit fiscal
Rust, Alexander; Institute for Austrian and International Tax Law of WU, Vienna, Austria
Language :
English
Title :
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)
Alternative titles :
[fr] Conformité aux libertés fondamentales d'une taxe locale différenciant entre résidents et non-résidents - Opinion Statement de la ECJ TF 4/2023
Original title :
[en] 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)
Publication date :
February 2024
Journal title :
European Taxation
ISSN :
0014-3138
eISSN :
2352-9199
Publisher :
International Bureau of Fiscal Documentation (IBFD)
Volume :
64
Issue :
2-3
Pages :
115 - 118
Peer reviewed :
Peer Reviewed verified by ORBi
Funding text :
The CFE ECJ Task Force is formed by CFE Tax Advisers Europe and its members are Alfredo Garcia Prats (Professor at the University of Valencia), Werner Haslehner (Professor at the University of Luxembourg), Eric Kemmeren (Professor of International Taxation and International Tax Law at the Fiscal Institute Tilburg of Tilburg University), Georg Kofler (Chair of this Task Force and Professor at the Institute for Austrian and International Tax Law of WU Vienna), Michael Lang (Professor at the Institute for Austrian and International Tax Law of WU Vienna), Jo\u00E3o Felix Pinto Nogueira (Deputy Academic Chairman at IBFD and Professor at Law School, Universi-dade Cat\u00F3lica Portuguesa), Christiana HJI Panayi (Professor at Queen Mary University of London), Stella Ravent\u00F3s-Calvo (President of AEDAF and Vice-President of CFE), Isabelle Richelle (Co-Chair of the Tax Institute, University of Li\u00E8ge, Brussels Bar) and Alexander Rust (Professor at the Institute for Austrian and International Tax Law of WU Vienna). The Task Force is supported by Aleksandar Ivanovski (Director of Tax Policy, CFE) and Brodie McIntosh (Tax Policy Analyst, CFE). Although the Opinion Statement has been drafted by the ECJ Task Force, its content does not necessarily reflect the position of all members of the group. The CFE ECJ Task Force was founded in 1997 and its founding members were Philip Baker, Paul Farmer, Bruno Gangemi, Luc Hinnekens, Albert Raedler\u2020, and Stella Ravent\u00F3s-Calvo. For further information regarding this opinion statement, please contact Prof. DDr. Georg Kofler, Chair of the CFE ECJ Task Force or Dr. Aleksandar Ivanovski, Director of Tax Policy at info@taxadviserseurope.org.
