Cauza C-92/01, Georgios Stylianakis c. Grecia
Case C-92/01, Georgios Stylianakis c. Greece
Author(s): Laura LázárSubject(s): Civil Law, Law on Economics, EU-Legislation, Transport / Logistics, Court case
Published by: Editura Hamangiu S.R.L.
Keywords: European citizenship; Freedom to provide services; Community air transport; airport tax; fiscal discrimination; Regulation (EEC) no. 2408/92;
Summary/Abstract: The fiscal sovereignty of the Member States allows them to create a national taxation system that corresponds to the particularities of their national fiscal regime. However, the fiscal measures adopted by the Member States cannot constitute means of discrimination against economic activities of a cross-border nature. In the presence of discriminatory national fiscal measures, ensuring the proper functioning of the European Internal Market could be endangered. The Stylianakis jurisprudence, presented below, exemplifies how the method of calculation and application of an airport tax can constitute a measure of fiscal discrimination, contrary to the free movement of persons and the freedom to provide services.
Journal: Cluj Tax Forum
- Issue Year: V/2022
- Issue No: 3
- Page Range: 227-231
- Page Count: 5
- Language: Romanian
- Content File-PDF