Jurisprudență Fiscală Istorică a CurțIi de JustițIe a Uniunii Europene – Cauza C-175/88, Klaus Biehl v. Administration Des Contributions
Historic Tax Case-Law of the Court of Justice of the European Union – Case C-175/88, Klaus Biehl v. Administration Des Contributions
Author(s): Laura LazărSubject(s): History of Law, Human Rights and Humanitarian Law, Law on Economics, EU-Legislation, Labour and Social Security Law
Published by: Editura Hamangiu S.R.L.
Keywords: free movement of workers; discrimination; equal treatment; residence condition imposed by national legislation to obtain the tax deduction; income tax; court case;
Summary/Abstract: Guaranteeing a real right to free movement of workers would be impossible without the elimination of all forms of income control discrimination existing in the Member States. Both direct fiscal discrimination measures and indirect fiscal discrimination measures, i.e. fiscal measures with general applicability, but which affect workers, foreign nationals from other states, are prohibited. The Biehl jurisprudence contributed to the prohibition of national tax measures that applied different tax treatment in the application of income tax, depending on the residence of the taxpayer or the duration of the worker’s stay in the territory of the host state.
Journal: Cluj Tax Forum
- Issue Year: V/2022
- Issue No: 2
- Page Range: 138-142
- Page Count: 5
- Language: Romanian
- Content File-PDF
