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"
Resource Information
The item 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" represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item 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" represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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"
- 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"
- 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"
- 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"
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Opinion-statement-ECJ-TF-32015-on-the-decision/HqzdN3poKfE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Opinion-statement-ECJ-TF-32015-on-the-decision/HqzdN3poKfE/">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"</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item 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"
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Opinion-statement-ECJ-TF-32015-on-the-decision/HqzdN3poKfE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Opinion-statement-ECJ-TF-32015-on-the-decision/HqzdN3poKfE/">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"</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
