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Part I Introduction and Fundamental Freedoms Excerpts from the EC Treaty Wednesday, May 28th, 15:30-18:45, HS 8 Monday, June 2nd, 15:30-17:00, HS 4 Überblick: Das direkte Steuerrecht der Mitgliedstaaten vor dem Europäischen Gerichtshof (Stand: 20. 4. 2008) Selected Articles: Kofler, G., Wer hat das Sagen im Steuerrecht – EuGH, ÖStZ 2006/218, 106 und ÖStZ 2006/299, 154. Vanistendeal, F., In Defence of the <strong>European</strong> Court of Justice, BIFD 2008, 93.
Treaty Establishing the <strong>European</strong> Community * Article 2 The Community shall have as its task, by establishing a common market and an economic and monetary union and by implementing common policies or activities referred to in Articles 3 and 4, to promote throughout the Community a harmonious, balanced and sustainable development of economic activities, a high level of employment and of social protection, equality between men and women, sustainable and non-inflationary growth, a high degree of competitiveness and convergence of economic performance, a high level of protection and improvement of the quality of the environment, the raising of the standard of living and quality of life, and economic and social cohesion and solidarity among Member States. Article 3 1. For the purposes set out in Article 2, the activities of the Community shall include, as provided in this Treaty and in accordance with the timetable set out therein: […] (c) an internal market characterised by the abolition, as between Member States, of obstacles to the free movement of goods, persons, services and capital; […] Article 12 Within the scope of application of this Treaty, and without prejudice to any special provisions contained therein, any discrimination on grounds of nationality shall be prohibited. […] Article 14 […] 2. The internal market shall comprise an area without internal frontiers in which the free movement of goods, persons, services and capital is ensured in accordance with the provisions of this Treaty. Article 18 1. Every citizen of the Union shall have the right to move and reside freely within the territory of the Member States, subject to the limitations and conditions laid down in this Treaty and by the measures adopted to give it effect. […] [Free movement of persons, services and capital: Workers] Article 39 1. Freedom of movement for workers shall be secured within the Community. 2. Such freedom of movement shall entail the abolition of any discrimination based on nationality between workers of the Member States as regards employment, remuneration and other conditions of work and employment. […] [Free movement of persons, services and capital: Right of establishment] Article 43 Within the framework of the provisions set out below, restrictions on the freedom of establishment of nationals of a Member State in the territory of another Member State shall be prohibited. Such prohibition shall also apply to restrictions on the setting-up of agencies, branches or subsidiaries by nationals of any Member State established in the territory of any Member State. Freedom of establishment shall include the right to take up and pursue activities as self-employed persons and to set up and manage undertakings, in particular companies or firms within the meaning of the second paragraph of Article 48, under the conditions laid down for its own nationals by the law of the country where such establishment is effected, subject to the provisions of the Chapter relating to capital. * [2006] OJ (C 321E), 1.
Seite 1 und 2: Georg Kofler European Tax Law Wedne
Seite 3: Course Overview I already look forw
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Seite 9 und 10: 11 17. 3. 1993 13. 7. 1993 C-330/91
Seite 11 und 12: 30 1. 12. 1998 8. 7. 1999 C-254/97
Seite 13 und 14: 49 11. 9. 2001 15. 1. 2002 C-43/00
Seite 15 und 16: 65 16. 10. 2003 4. 3. 2004 C-334/02
Seite 17 und 18: 80 1. 3. 2005 21. 2. 2006 C-152/03
Seite 19 und 20: 90 6. 4. 2006 9. 11. 2006 C-433/04
Seite 21 und 22: 103 31. 5. 2006 29. 3. 2007 C-347/0
Seite 23 und 24: 117 — 6. 11. 2007 C- 415/06 118 7
Seite 25 und 26: 1 C-201/05 2 C-203/05 3 C-194/06 4
Seite 27 und 28: 21 C-406/07 22 C-418/07 23 C-429/07
Seite 29 und 30: Steuerrecht aktuell ÖStZ 15. März
Seite 37 und 38: 154 ÖStZ 15. April / Nr. 8 Artikel
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Articles this competition is best s
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▼B ▼M3 ▼B ▼M1 ANNEX List of
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