European Union: Discrimination against resident whose spouse lived in another Member State

• Autores: Robert Newey
• Localización: European taxation, ISSN 0014-3138, Vol. 40, Nº. 12, 2000, págs. 554-557
• Idioma: inglés
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• Resumen

  • The ECJ has, in its settled case law, treated residence as a proxy for nationality when interpreting the articles of the EC Treaty on the free movement of workers and freedom of establishment. The Zurstrassen case, however, involved discrimination on the basis, not of the taxpayer's residence (which was in Luxembourg, the taxing state), but of his wife's residence and the author looks at the ways in which this decision breaks new ground.