The Resource Non-discriminatory tax obstacles

Non-discriminatory tax obstacles

Label
Non-discriminatory tax obstacles
Title
Non-discriminatory tax obstacles
Creator
Subject
Language
eng
Summary
In case C-76/90 Säger, the European Court of Justice (ECJ) held that the EU free movement provisions require not only the elimination of all discrimination on national ground but also the abolition of any restrictions to prohibit or impede economic activities. A national measure that is liable to prohibit or impede economic activities restricts free movement even in cases where there is no allegation of discrimination on national ground. The article explores whether national non-discriminatory measures can be tested against free-movement provisions. The second part of the article provides a theoretical basis for application of the Säger formula to direct taxation cases. It also discusses which direct tax measures can be subject to EU law analysis. The third part reviews these findings in the context of ECJ case law on market access restrictions
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 21 (2012),
http://library.link/vocab/creatorName
Douma, S.C.W
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • fundamental freedoms
  • non-discrimination
  • direct tax
  • ECJ case law
Label
Non-discriminatory tax obstacles
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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