The Resource Opinion statement ECJ-TF 3/2015 on the decision of the European Court of Justice in C.G. Sopora (case C-512/13), on "horizontal discrimation"

Opinion statement ECJ-TF 3/2015 on the decision of the European Court of Justice in C.G. Sopora (case C-512/13), on "horizontal discrimation"

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Opinion statement ECJ-TF 3/2015 on the decision of the European Court of Justice in C.G. Sopora (case C-512/13), on "horizontal discrimation"
Title
Opinion statement ECJ-TF 3/2015 on the decision of the European Court of Justice in C.G. Sopora (case C-512/13), on "horizontal discrimation"
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Subject
Language
eng
Summary
On 24 February 2015, the Grand Chamber of the European Court of Justice (ECJ) handed down its decision in C.G. Sopora (Case C-512/13) concerning the question of whether or not a specific requirement to obtain a tax advantage for foreign (incoming) workers violates the freedom of movement of workers (article 45 of the Treaty on the Functioning of the European Union (TFEU) (2007)). This case prominently raises the issue of a differentiation not between nationals and non-nationals (i.e. vertical discrimination), but rather between different non-nationals (i.e. horizontal discrimination) in the context of the taxation of payments of deemed employment expenses (extraterritorial costs). By clearly accepting such a ?horizontal comparison? in the context of article 45 of the TFEU, a question has been resolved in respect of which the Court ?up to now? has ?given varying signals?. The decision also suggests that the Court's answer to that question might have wider application. This is an Opinion Statement prepared by the CFE ECJ Task Force on the case
Citation source
In: European taxation. - Amsterdam. - Vol. 56 (2016),
Geographic coverage
  • European Union
  • Europe
Language note
English
http://bibfra.me/vocab/lite/organizationName
CFE ECJ Task Force
http://library.link/vocab/subjectName
  • ECJ case law
  • fundamental freedoms
  • working abroad
  • discrimination
  • 30% ruling
Label
Opinion statement ECJ-TF 3/2015 on the decision of the European Court of Justice in C.G. Sopora (case C-512/13), on "horizontal discrimation"
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Publication
Label
Opinion statement ECJ-TF 3/2015 on the decision of the European Court of Justice in C.G. Sopora (case C-512/13), on "horizontal discrimation"
Publication

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