Jurisprudență Fiscală Istorică A CurțIi de JustițIe a Uniunii Europene Cauza C-311/97, Royal Bank of Scotland
Historic Tax Caselaw of the Court Of Justice of the European Union Case C-250/95, Royal Bank of Scotland

Summary/Abstract: The Royal Bank of Scotland case is one of the landmark decision of the Court of Justice of the European Union, addressing the compatibility of discriminatory tax regimes with EU law. The Court ruled that Member States’ tax laws, which impose higher tax rates on branches of foreign companies compared to domestic companies, violate the principles of freedom of establishment and non-discrimination enshrined in Articles 52 and 58 of the EC Treaty (now Articles 59 and 65 TFEU). The case highlighted the need for objective justifications for differential tax treatment and reinforced the requirement for tax measures to align with EU law, regardless of bilateral tax agreements. The judgment significantly influenced the harmonization of direct taxation in the EU by ensuring equal treatment for companies operating across Member States.

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