Europa Freedom of establishment – Article 52 of the EC Treaty (now, after amendment, Article 43 EC) – Non-resident taxpayer carrying out a self-employed activity – Setting of minimum tax bases applicable only to non-resident taxpayers – Justified by requirements of general interest – Effectiveness of fiscal supervision – Not justified.
Citations:
C-383/05, [2007] EUECJ C-383/05, [2006] EUECJ C-383/05
Links:
Jurisdiction:
European
Income Tax
Updated: 10 July 2022; Ref: scu.251135