The Resource Sopora : a welcome landmark decision on horizontal comparison

Sopora : a welcome landmark decision on horizontal comparison

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Sopora : a welcome landmark decision on horizontal comparison
Title
Sopora : a welcome landmark decision on horizontal comparison
Creator
Subject
Language
eng
Summary
On 24 February 2015, the European Court of Justice's (ECJ) Grand Chamber handed down its decision in the Sopora case. This case dealt with the Dutch 30% wage tax facility (in terms of the ECJ: flat-rate rule). This optional allowance is open to foreign high-skilled expatiates who take up employment in the Netherlands. The question of this editorial is: should this decision be welcomed? In this context, section 2 develops a benchmark in order to answer this question. Section 3 discusses in more detail the Court's reasoning on horizontal comparison. Section 4 deals with question what the impact of the Sopora case may be on other fundamental freedoms than the free movement of workers which was the tested freedom in the case. Subsequently, section 5 raises the question of whether the case should have an impact on the ECJ's position on the most favoured nation (MFN) doctrine in the context of double tax conventions. Section 6 draws the main conclusions
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 24 (2015),
http://library.link/vocab/creatorName
Kemmeren, E.C.C.M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • fundamental freedoms
  • discrimination
  • expatriate
  • 30% ruling
  • MFN
  • tax treaty
Label
Sopora : a welcome landmark decision on horizontal comparison
Instantiates
Publication
Label
Sopora : a welcome landmark decision on horizontal comparison
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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