Naliehavé dovody všeobecného záujmu v oblasti dani z príjmu versus základné slobody a fungovanie vnútorného trhu EÚ podľa rozhodnutí súdného dvora EÚ
Overriding Reasons in the Public Interest in the Field of Income Tax versus Fundamental Freedoms and Functioning of Internal Market in the Rulings of the Court of Justice of the European Union

Summary/Abstract: The article focuses on an analysis of the rulings of the Court of Justice of the European Union reviewing compliance of national measures adopted by Members States for the protection of their tax bases with the acquis, especially with the EU Treaties. The Member States justify the adoption of such measures by overriding reasons in the public interest, such as the need to safeguard cohesion of the tax system, to preserve allocation of powers to impose taxes between the Members States and to combat avoidance of tax. Legal framework for any possible restriction of fundamental freedoms is provided by the principle of proportionality and the principle of non-discrimination.

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