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 work 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 distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

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"

Creator

• CFE ECJ Task Force

Subject

• 30% ruling
• ECJ case law
• discrimination
• fundamental freedoms
• working abroad

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