The Influence of Free Movement of Persons, Services and Capital on National Direct Taxation: Trends in the Case Law of the Court of Justice

2001 ◽  
Vol 20 (1) ◽  
pp. 1-33 ◽  
Author(s):  
M. Wathelet
2017 ◽  
Vol 19 ◽  
pp. 165-186
Author(s):  
Christian NK FRANKLIN

AbstractWhilst the European Union’s aim of achieving an ‘ever closer Union’ is not an objective of EEA cooperation, homogeneity demands that we follow the same path: as the Union gets ever closer, so too does EEA cooperation, in light of the demands of the fundamental principle of homogeneity. This is particularly well demonstrated by looking at developments in the field of the free movement of persons. The case law of the Court of Justice of the European Free Trade Association (EFTA Court) in this field shows that in situations where homogeneity is put to the test, there seems little to suggest that a more national sovereignty-friendly approach has been adopted than under EU law. Notwithstanding the integral differences between the EU and EEA legal constructs, the EFTA Court has proven highly adept at keeping pace with EU developments in the field through a number of bold and creative interpretations of EEA law, and by using different tools to arrive at uniform conclusions.


2013 ◽  
Vol 2 (1) ◽  
pp. 125-150 ◽  
Author(s):  
ANJA WIESBROCK

AbstractThis paper analyses the mutual influence and self-perpetuating cycle of legitimacy of EU legal scholars and the Court of Justice of the European Union (CJEU) in expanding and broadening the free movement rights of Union citizens and their family members. It is argued that legal scholars have played a dual role in promoting the constitutional paradigm of an ever-expanding scope of directly enforceable residence and movement rights in the EU. First, by presenting the expansion of free movement rights as an inevitable outcome of the EU constitutional order based on directly enforceable individual rights, scholars have played a significant role in legitimizing the jurisprudence of the Court in the face of initial resistance from the member states. Second, legal scholars have been an important source for the Court of Justice in developing its case law in this area. The Advocates General in their opinions have drawn on an expanding field of scholarship presenting the expansion of free movement rights as an inherent feature of the EU as a constitutional legal order. Spurred by the objective of turning the EU into more than an internal market, the opinions of the Advocates General have mostly been followed by the Court. Legal scholars have thus served not only as a legitimizing force, but also as a source of inspiration for the perceived constitutionalization of free movement rights in the EU.


2017 ◽  
Vol 19 (2) ◽  
pp. 141-157 ◽  
Author(s):  
Marion Del Sol ◽  
Marco Rocca

The European Union appears to be promoting at the same time both cross-national mobility of workers and an increased role for occupational pensions. There is, however, a potential tension between these two objectives because workers risk losing (some of) their pension rights under an occupational scheme as a consequence of their mobility. After long negotiations, the EU has addressed this issue through a minimum standards Directive. Shortly before the adoption of this Directive, the Court of Justice also delivered an important decision in the same field, in the case of Casteels v British Airways. By analysing the resulting legal framework for safeguarding pension rights under occupational schemes in the context of workers’ mobility, we argue that the application of the case law developed by the Court of Justice in the field of free movement of workers has the potential to offer superior protection compared to the Directive. We also highlight the fact that the present legal framework seems to afford a much fuller protection to the intra-company cross-national mobility of workers employed by multinational companies, while also seemingly favouring mobility for highly specialised workers.


2017 ◽  
Vol 9 (2) ◽  
pp. 106
Author(s):  
Irene Blázquez Rodríguez

Resumen: El objetivo de este trabajo es analizar la interacción entre la libre circulación de per-sonas y el Derecho internacional privado. Mediante esta dimensión se profundiza en la esencia de esta movilidad intra-UE, al tiempo que se calibra el alcance del status civitatis europeo. Este estudio se sus-tenta en una jurisprudencia reciente –si  bien consolidada– del TJUE en la que se garantiza no sólo el desplazamiento sino también el reconocimiento de situaciones privadas en el espacio europeo, y ello con independencia de la regulación material o conflictual del Estado miembro de acogida. En esta acción, la persona tanto física como jurídica trasciende su propio Derecho nacional y adquiere una auténtica dimensión “europea”.Palabras clave: libre circulación de personas, ciudadanía de la Unión, Derecho internacional pri-vado, estatuto personal.Abstract: The aim of this paper is to analyse the interaction between the free movement of persons and private international law. This dimension deepens in the essence of this intra-EU mobility, at the same time as measuring the scope of the European status civitatis. This study is based on recent –yet already well defined– case law of the CJEU, guaranteeing not only the movement but also the mutual recognition of civil situations into the common European space, independent of substantive or conflict rules of the host member state. With this action, both natural and legal person go beyond their own na-tional law in order to acquire a truly “European” dimension.Keywords: free movement of persons, European citizenship, Private International Law, personal status.   


2021 ◽  
pp. 506-545
Author(s):  
Síofra O’Leary ◽  
Sara Iglesias Sánchez

This chapter maps the most relevant aspects of the evolution of the free movement of persons and services through the analysis of the main legislative and judicial developments in both fields. After looking at the salient legislative transformations in the last decades and the effects of codification—mostly through Directives 2004/38 and 2006/123—the chapter explores the parameters that delimit the three different freedoms concerned—workers, establishment, and services. A reassessment of the place and scope of the provisions on the free movement of persons is then offered through a critical examination of the interrelationship between the regulatory framework and case law concerning the free movement of persons, the status of Union citizenship, and developments in the distinct but related Area of Freedom, Security and Justice.


2010 ◽  
Vol 11 (2) ◽  
pp. 159-209 ◽  
Author(s):  
Tim Connor

This Paper considers the jurisprudence of the Court of Justice in relation to the free movement provisions of European Community law in relation to goods, persons, services and capital within the European Union. It examines the bases used by the Court in its application of Community free movement provisions to national measures that may seek to hinder the exercise of such rights. From limited enquiry originally founded on considerations of non discrimination based on nationality, to one most recently focussed on the ‘restriction’ to the free movement right, the Paper examines the methods employed by the Court of Justice in its scrutiny of the national measure appearing to conflict with Treaty free movement rights.The examination of the applicable free movement jurisprudence attempts to demonstrate the want of a thematically consistent underpinning within free movement case law. The Paper draws attention to the complexities and even the confusions that appear to be inherent within free movement jurisprudence and arguably evidenced within the Court's journey from ‘discrimination’ to ‘restriction’ as the basis of the enquiry with regard to the application of Treaty free movement rights. In its consideration of Case C-110/05Commission v Italy, Case C-142/05Åklagaren v. Percy Mickelsson v. Joakim Roos, recent jurisprudence with respect to the free movement of goods, the Paper notes that in the context of the ‘measure having equivalent effect’, the emphasis in the assessment of the national rule has shifted to an examination of the effect on market access, rather than a distinction based on the type of rule.


Sign in / Sign up

Export Citation Format

Share Document