Opinion Statement ECJ-TF 4/2023 on the decision of the EFTA Court of 4 July 2023 in Case E-11/22, RS - Compatibility with fundamental freedoms of a municipal surcharge distinguishing between residents and non-residents for the purposes of the applicable rate

João Félix Pinto Nogueira; Georg Kofler; Francisco Alfredo Garcia Prats; Werner Haslehner; Eric Kemmeren; Michael Lang; Christiana Hji Panayi; Stella Raventos Calvo; Isabelle Richelle; Alexander Rust

Opinion Statement ECJ-TF 4/2023 on the decision of the EFTA Court of 4 July 2023 in Case E-11/22, RS - Compatibility with fundamental freedoms of a municipal surcharge distinguishing between residents and non-residents for the purposes of the applicable rate

João Félix Pinto Nogueira
, Georg Kofler
, Francisco Alfredo Garcia Prats
, Werner Haslehner
, Eric Kemmeren
, Michael Lang
, Christiana Hji Panayi
, Stella Raventos Calvo
, Isabelle Richelle
, Alexander Rust

Publication: Scientific journal › Case note

Original language	English
Pages (from-to)	115-118
Journal	CFE Tax Advisers Europe
Publication status	Published - 2023

Cite this

Nogueira, J. F. P., Kofler, G., Garcia Prats, F. A., Haslehner, W., Kemmeren, E., Lang, M., Hji Panayi, C., Raventos Calvo, S., Richelle, I., & Rust, A. (2023). Opinion Statement ECJ-TF 4/2023 on the decision of the EFTA Court of 4 July 2023 in Case E-11/22, RS - Compatibility with fundamental freedoms of a municipal surcharge distinguishing between residents and non-residents for the purposes of the applicable rate. CFE Tax Advisers Europe, 115-118.

Nogueira, João Félix Pinto ; Kofler, Georg ; Garcia Prats, Francisco Alfredo et al. / Opinion Statement ECJ-TF 4/2023 on the decision of the EFTA Court of 4 July 2023 in Case E-11/22, RS - Compatibility with fundamental freedoms of a municipal surcharge distinguishing between residents and non-residents for the purposes of the applicable rate. In: CFE Tax Advisers Europe. 2023 ; pp. 115-118.

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title = "Opinion Statement ECJ-TF 4/2023 on the decision of the EFTA Court of 4 July 2023 in Case E-11/22, RS - Compatibility with fundamental freedoms of a municipal surcharge distinguishing between residents and non-residents for the purposes of the applicable rate",

author = "Nogueira, \{Jo{\~a}o F{\'e}lix Pinto\} and Georg Kofler and \{Garcia Prats\}, \{Francisco Alfredo\} and Werner Haslehner and Eric Kemmeren and Michael Lang and \{Hji Panayi\}, Christiana and \{Raventos Calvo\}, Stella and Isabelle Richelle and Alexander Rust",

year = "2023",

language = "English",

pages = "115--118",

journal = "CFE Tax Advisers Europe",

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Nogueira, JFP, Kofler, G, Garcia Prats, FA, Haslehner, W, Kemmeren, E, Lang, M , Hji Panayi, C, Raventos Calvo, S, Richelle, I & Rust, A 2023, 'Opinion Statement ECJ-TF 4/2023 on the decision of the EFTA Court of 4 July 2023 in Case E-11/22, RS - Compatibility with fundamental freedoms of a municipal surcharge distinguishing between residents and non-residents for the purposes of the applicable rate', CFE Tax Advisers Europe, pp. 115-118.

Opinion Statement ECJ-TF 4/2023 on the decision of the EFTA Court of 4 July 2023 in Case E-11/22, RS - Compatibility with fundamental freedoms of a municipal surcharge distinguishing between residents and non-residents for the purposes of the applicable rate. / Nogueira, João Félix Pinto; Kofler, Georg; Garcia Prats, Francisco Alfredo et al.
In: CFE Tax Advisers Europe, 2023, p. 115-118.

Publication: Scientific journal › Case note

TY - JOUR

T1 - Opinion Statement ECJ-TF 4/2023 on the decision of the EFTA Court of 4 July 2023 in Case E-11/22, RS - Compatibility with fundamental freedoms of a municipal surcharge distinguishing between residents and non-residents for the purposes of the applicable rate

AU - Nogueira, João Félix Pinto

AU - Kofler, Georg

AU - Garcia Prats, Francisco Alfredo

AU - Haslehner, Werner

AU - Kemmeren, Eric

AU - Lang, Michael

AU - Hji Panayi, Christiana

AU - Raventos Calvo, Stella

AU - Richelle, Isabelle

AU - Rust, Alexander

PY - 2023

Y1 - 2023

UR - https://taxadviserseurope.org/new_ahgency/wp-content/uploads/2023/12/ECJ-TF-4-2023_RS.pdf

M3 - Case note

SP - 115

EP - 118

JO - CFE Tax Advisers Europe

JF - CFE Tax Advisers Europe

ER -

Nogueira JFP, Kofler G, Garcia Prats FA, Haslehner W, Kemmeren E, Lang M et al. Opinion Statement ECJ-TF 4/2023 on the decision of the EFTA Court of 4 July 2023 in Case E-11/22, RS - Compatibility with fundamental freedoms of a municipal surcharge distinguishing between residents and non-residents for the purposes of the applicable rate. CFE Tax Advisers Europe. 2023;115-118.

Opinion Statement ECJ-TF 4/2023 on the decision of the EFTA Court of 4 July 2023 in Case E-11/22, RS - Compatibility with fundamental freedoms of a municipal surcharge distinguishing between residents and non-residents for the purposes of the applicable rate

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