Cauza C-270/83, Avoir Fiscal
Case C-270/83, Avoir Fiscal

Summary/Abstract: The “Avoir Fiscal” jurisprudence is a classic example of indirect fiscal discrimination that contributed to limiting the exercise of the right of establishment of companies, consisting in their freedom to carry out permanent and stable economic activity on the territory of another Member State. National fiscal measures that result in limiting the actual or potential exercise of fundamental freedoms must be eliminated by Member States in the spirit of their loyalty to the European Union. The reduced harmonization between Member States in the field of direct taxation, as well as the need to protect national tax systems against the risk of tax evasion cannot justify the adoption of discriminatory tax measures that are not grounded by the existence of different objective situations and that would result in affecting the exercise of fundamental freedoms. enshrined in the primary law of the EU.

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