Cauza C-204/90, Bachmann
Case C-204/90, Bachmann

Summary/Abstract: The Bachmann case law represents a landmark in the jurisprudence of the Court of Justice of the European Union concerning derogations from the free movement of persons and services in order to ensure the coherence of national tax systems. The ruling emphasizes the importance of maintaining the integrity of national tax regimes and clarifies the conditions under which derogations are acceptable. The case reflects the complexity of the interaction between national tax legislation and EU law, highlighting the need for a clear and fair framework to address these issues. The CJEU’s decision in this case remains relevant to contemporary discussions on tax harmonization and the limits of fiscal sovereignty of the Member States within the European Union.

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