The Resource EU citizenship and taxation : is the European Court of Justice moving towards a citizen's Europe?

EU citizenship and taxation : is the European Court of Justice moving towards a citizen's Europe?

Label
EU citizenship and taxation : is the European Court of Justice moving towards a citizen's Europe?
Title
EU citizenship and taxation : is the European Court of Justice moving towards a citizen's Europe?
Creator
Subject
Language
eng
Summary
The Treaty of Maastricht introduced the status of EU citizenship to the nationals of Member States. Central to that status is the right to move and reside freely within the territory of the Member States, in combination with the right to non-discrimination on the ground of nationality. This article argues that the European Court of Justice (ECJ) is in the process of reconceptualizing the economically based treaty rights on the free movement of persons into a right that is becoming more and more disconnected from the EU's objective of the realization of the internal market. That perspective is also recognized in the ECJ's direct tax case law on the free movement of economically active persons and has caused for expansion of the influence of EU law on the direct tax autonomy of Member States. This contribution argues that EU citizenship can be viewed as the normative treaty justification underlying that new perspective
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 23 (2014),
http://library.link/vocab/creatorName
Ros, E
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • citizenship
  • fundamental freedoms
  • ECJ case law
  • European Union
Label
EU citizenship and taxation : is the European Court of Justice moving towards a citizen's Europe?
Instantiates
Publication
Label
EU citizenship and taxation : is the European Court of Justice moving towards a citizen's Europe?
Publication

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