Compatibility with Fundamental Freedoms of a Municipal Surcharge Distinguishing between Residents and Non-Residents for the Purposes of the Applicable Rate – Opinion Statement ECJ-TF 4/2023 on the Decision of the EFTA Court of 4 July 2023 in RS (Case E-11/22)

F.A Garcia Prats,W Haslehner,G Kofler,E Kemmeren,J.F Pinto Nogueira,M Lang,S Raventós-Calvo,C Hji Panayi,I Richelle,A Rust

doi:10.59403/3qzk6an

Compatibility with Fundamental Freedoms of a Municipal Surcharge Distinguishing between Residents and Non-Residents for the Purposes of the Applicable Rate – Opinion Statement ECJ-TF 4/2023 on the Decision of the EFTA Court of 4 July 2023 in RS (Case E-11/22)

F.A Garcia Prats, W Haslehner + Show 8 more

https://doi.org/10.59403/3qzk6an

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Journal: European Taxation

Publication Date: Jan 31, 2024

#Decision Of Court #EFTA Court + Show 3 more

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Abstract

In this CFE Opinion Statement, submitted to the EU Institutions in December 2023, the CFE ECJ Task Force comments on the CJEU’s decision of 4 July 2023 in RS (Case E-11/22), which addressed whether or not municipal surcharges are compatible with the fundamental freedoms.

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