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)

  • Alfredo Garcia Prats*
  • , Werner Haslehner
  • , Eric Kemmeren
  • , Georg Kofler
  • , Michael Lang
  • , João Félix Pinto Nogueira
  • , Christiana H.J.I. Panayi
  • , Stella Raventós-Calvo
  • , Isabelle Richelle
  • , Alexander Rust
  • *Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

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.
Original languageEnglish
Pages (from-to)115-118
Number of pages4
JournalEuropean Taxation
Volume64
Issue number2-3
DOIs
Publication statusPublished - 1 Feb 2024

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