Right of Establishment in CJEU's Case Law (Libertad de establecimiento)

Comentários de Derecho Tributario Comunitario - Analisis e interacción con la normativa fiscal española, 2020

Posted: 20 Aug 2020

See all articles by João Félix Pinto Nogueira

João Félix Pinto Nogueira

International Bureau of Fiscal Documentation; University of Cape Town (UCT)

Date Written: July 3, 2020

Abstract

Spanish Abstract: Este capítulo de libro ofrece una revisión exhaustiva de la jurisprudencia del Tribunal de Justicia de la Unión Europea en lo que respecta a la compatibilidad de las normas fiscales nacionales con la libertad de establecimiento. También proporciona un examen de la disposición del TFUE, dando una idea de cuál podría ser la posición del Tribunal en el futuro.

English Abstract: This book chapter provides a comprehensive review of the case law of the Court of Justice of the European Union in what concerns the compatibility of domestic tax rules with the freedom of establishment. It also provides an exam of the TFEU's provision, giving insights on what could be the Court's position in the future.

Keywords: Derecho Tributario, libertad de establecimiento

JEL Classification: K33, K34, F13, E62, D78, E62, F02, F23, F42, H20, H22, H23, H25, H26, H87, O19, O23, O24

Suggested Citation

Pinto Nogueira, João Félix, Right of Establishment in CJEU's Case Law (Libertad de establecimiento) (July 3, 2020). Comentários de Derecho Tributario Comunitario - Analisis e interacción con la normativa fiscal española, 2020, Available at SSRN: https://ssrn.com/abstract=3642621

João Félix Pinto Nogueira (Contact Author)

International Bureau of Fiscal Documentation ( email )

Rietlandpark, 301
Amsterdam, 1019 DW
Netherlands
+31205540100 (Phone)

HOME PAGE: http://https://www.ibfd.org/IBFD-Profiles/Jo-o-F-lix-Pinto-Nogueira

University of Cape Town (UCT) ( email )

Private Bag X3
Rondebosch, Western Cape 7701
South Africa

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