Article (Scientific journals)
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
Peer Reviewed verified by ORBi
 

Files


Full Text
et_2024_2 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
Author postprint (1.93 MB)
Request a copy

All documents in ORBilu are protected by a user license.

Send to



Details



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. © IBFD.
Disciplines :
Tax law
European & international law
Author, co-author :
Prats, Alfredo Garcia
HASLEHNER, Werner  ;  University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL)
Kemmeren, Eric
Kofler, Georg
Lang, Michael
Nogueira, João Félix Pinto
Panayi, Christiana H. J. I.
Raventós-Calvo, Stella
Richelle, Isabelle
Rust, Alexander
External co-authors :
yes
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)
Publication date :
2024
Journal title :
European Taxation
ISSN :
0014-3138
eISSN :
2352-9199
Volume :
64
Issue :
2-3
Pages :
115 – 118
Peer reviewed :
Peer Reviewed verified by ORBi
Commentary :
Cited by: 0
Scopus
Article
Available on ORBilu :
since 22 November 2024

Statistics


Number of views
85 (0 by Unilu)
Number of downloads
0 (0 by Unilu)

Scopus citations®
 
0
Scopus citations®
without self-citations
0
OpenCitations
 
0
OpenAlex citations
 
0

Bibliography


Similar publications



Contact ORBilu