JURISPRUDENȚĂ FISCALĂ ISTORICĂ A CURȚII DE JUSTIȚIE A UNIUNII EUROPENE Laura LAZĂR / Cauza 132/78, Denkavit
HISTORIC TAX CASE-LAW OF THE COURT OF JUSTICE OF THE EUROPEAN UNION Laura LAZĂR / Case 132/78, Denkavit

Summary/Abstract: Ensuring the free movement of goods is one of the essential premises of the European Internal Market. The fiscal freedom of the Member States can often generate situations where national fiscal measures end up preventing, or restricting the free movement of goods. Removing fiscal barriers to the free movement of goods is often a complex task for national and European authorities.The historical judgement of the ECJ in the Denkavit affair is of particular practical importance even today,in that it provides essential criteria for the delimitation of fiscal measures that can constitute taxes having an equivalent effect to custom duties, compared to general national taxation measures, of possible fiscal discrimination measures prohibited by the provisions of art. 110 TFEU, or any non-fiscal barriers to the free movement of goods.

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