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

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)

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

^*Autor correspondente para este trabalho

Resultado de pesquisa › revisão de pares

Resumo

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.

Idioma original	English
Páginas (de-até)	115-118
Número de páginas	4
Revista	European Taxation
Volume	64
Número de emissão	2-3
DOIs	https://doi.org/10.59403/3qzk6an
Estado da publicação	Publicado - 1 fev. 2024

ODS da ONU

Este resultado contribui para o(s) seguinte(s) Objetivo(s) de Desenvolvimento Sustentável

ODS 16 Paz, justiça e instituições fortes

Acesso ao documento

10.59403/3qzk6an

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Link to publication in Scopus

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CEID-CRCFL: Católica Research Centre for the Future of Law
Pais, S. O. (Professor Associado), Costa, A. C. R. (Professor Auxiliar Convidado), Afonso, A. (Professor Auxiliar), Ribeiro, A. T. (PI), Martins, A. A. (Professor Auxiliar Convidado), Guedes, A. (Professor Associado), Sousa, A. F. D. (Professor Auxiliar), Triunfante, A. (Professor Auxiliar), Botelho, C. S. (Professor Auxiliar), Fraipont, C. D. (Estudante), Tavares, E. (Estudante), Ferreira, A. S. (Estudante), Antunes, A. F. M. (PI), Fonseca, A. (PI), Abrantes, A. M. (Estudante), Amaro, A. E. L. (Bolseiro), Cortês, A. U. (Professor Associado), Rocha, A. (Professor Auxiliar), Baldé, A. (Estudante), Sardinha, C. (Professor Auxiliar), Lucena, C. (Estudante), Sequeira, E. V. D. (Professor Auxiliar), Ferreira-Pinto, F. A. (Professor Auxiliar), Calvão, F. (Professor Associado), Alves, F. C. (Docente Assistente Convidado), Ribeiro, G. A. (Professor Auxiliar), Matias, G. (Professor Auxiliar), Ferreira, H. P. (Estudante), Salinas, H. (Professor Auxiliar), Antunes, H. S. (Professor Associado), Sousa, I. P. D. (Docente Assistente Convidado), Costa, I. G. (Estudante), Duarte, I. T. (Bolseiro), Dalhuisen, J. (Professor Visitante), Geng, J. (Estudante), Vasconcelos, J. (Professor Associado), Gomes, J. S. (Estudante), Lopes, J. F. (Estudante), Silva, J. P. D. (Professor Auxiliar), Lopes, J. A. (Professor Associado), Moutinho, J. L. (Professor Associado), Antunes, J. E. (Professor Associado), Proença, J. C. B. (Professor Associado Convidado), Estaca, J. (Estudante), Domingos, J. L. (Estudante), Cunha, J. D. D. (Professor Associado), Rodrigues, J. (Estudante), Taborda, J. (Estudante), Araújo, L. (Estudante), Fábrica, L. (Professor Auxiliar), Naia, L. R. (Bolseiro), Campos, M. F. (Professor Associado), Queiroz, B. M. (Professor Auxiliar), Cunha, M. D. C. (Professor Associado), Baptista, D. (Professor Auxiliar), Ribeiro, M. D. F. (Professor Associado), Ferreira, M. E. (Professor Auxiliar), Quadros, I. (Professor Auxiliar), Tavares, M. I. (Professor Auxiliar), Campos, I. M. (Professor Auxiliar), Martins, M. D. (Professor Auxiliar), Faria, M. P. R. D. (Professor Associado), Xavier, R. (Professor Catedrático), Faria, R. L. D. (Professor Auxiliar), Rocha, V. (Professor Auxiliar), Almeida, M. A. D. (Professor Catedrático), Domingos, M. P. (Bolseiro), Rosas, M. (Docente Assistente Convidado), Portocarrero, M. (Professor Auxiliar), Rouxinol, M. (Professor Auxiliar), Alija, N. (Estudante), Silva, N. S. E. (Professor Auxiliar Convidado), Martins, P. F. (Professor Auxiliar), Pichel, P. (Docente Assistente Convidado), Cunha, P. O. (Professor Associado), Albuquerque, P. P. D. (Professor Catedrático), Marques, P. G. (Professor Auxiliar), Machete, P. (Professor Associado), Gomes, P. C. (Professor Auxiliar Convidado), Freitas, P. (Professor Auxiliar), Carvalho, R. (Professor Associado), Moreira, R. R. (Bolseiro), Andrade, R. (Docente Assistente Convidado), Morais, R. D. (Professor Catedrático), Medeiros, R. (Professor Catedrático), Duarte, R. P. (Professor Catedrático), Carvalho, C. D. O. (Professor Associado), Tavares, S. (Professor Auxiliar), Vasques, S. (Professor Associado), Venda, S. B. E. (Estudante), Maltez, S. (Bolseiro), Rendas, T. (Professor Auxiliar Convidado), Tavares, T. (Professor Auxiliar), Ventura, V. (Estudante) & Nogueira, J. F. P. (Professor Auxiliar)
1/01/20 → 31/12/25
Projeto

Citação

Prats, A. G., Haslehner, W., Kemmeren, E., Kofler, G., Lang, M., Nogueira, J. F. P., Panayi, C. H. J. I., Raventós-Calvo, S., Richelle, I., & Rust, A. (2024). 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). European Taxation, 64(2-3), 115-118. https://doi.org/10.59403/3qzk6an

Prats, Alfredo Garcia ; Haslehner, Werner ; Kemmeren, Eric et al. / 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). Em: European Taxation. 2024 ; Vol. 64, N.º 2-3. pp. 115-118.

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doi = "10.59403/3qzk6an",

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Prats, AG, Haslehner, W, Kemmeren, E, Kofler, G, Lang, M, Nogueira, JFP, Panayi, CHJI, Raventós-Calvo, S, Richelle, I & Rust, A 2024, '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)', European Taxation, vol. 64, n.º 2-3, pp. 115-118. https://doi.org/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). / Prats, Alfredo Garcia; Haslehner, Werner; Kemmeren, Eric et al.
Em: European Taxation, Vol. 64, N.º 2-3, 01.02.2024, p. 115-118.

Resultado de pesquisa › revisão de pares

TY - JOUR

T1 - Compatibility with fundamental freedoms of a municipal surcharge distinguishing between residents and non-residents for the purposes of the applicable rate

T2 - opinion statement ECJ-TF 4/2023 on the decision of the EFTA court of 4 July 2023 in RS (case E-11/22)

AU - Prats, Alfredo Garcia

AU - Haslehner, Werner

AU - Kemmeren, Eric

AU - Kofler, Georg

AU - Lang, Michael

AU - Nogueira, João Félix Pinto

AU - Panayi, Christiana H.J.I.

AU - Raventós-Calvo, Stella

AU - Richelle, Isabelle

AU - Rust, Alexander

PY - 2024/2/1

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AB - 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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U2 - 10.59403/3qzk6an

DO - 10.59403/3qzk6an

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AN - SCOPUS:85201227342

SN - 0014-3138

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Prats AG, Haslehner W, Kemmeren E, Kofler G, Lang M, Nogueira JFP et al. 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). European Taxation. 2024 fev. 1;64(2-3):115-118. 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)

Resumo

ODS da ONU

Acesso ao documento

Outros arquivos e links

Impressão digital

Projetos

CEID-CRCFL: Católica Research Centre for the Future of Law

Citação