000			01926nab a2200253 c 4500
999			_c145509 _d145509
003			ES-MaIEF
005			20220307124903.0
007			ta
008			220307t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_952896 _aSzudoczky, Rita
245		4	_aThe CJEU's approach to the objectives of progressive turnover-based taxes _brespect for the Member States' fiscal sovereignty or authorization for circumventing EU law? _c Rita Szudoczky & Balazs Károlyi
260			_c2022
500			_aResumen.
520			_aThe article demonstrates that the objective of the tax system plays a crucial role in the non-discrimination assessment in the context of both EU State aid and fundamental freedoms analyses. Although the objective of the underlying tax system/tax measure is decisive in respect of the outcome of these non-discrimination tests, there are plenty of uncertainties in the Court of Justice's case law regarding the scrutiny of the objectives of tax measures. The article sheds light on them, first, by examining the allocation of competences among national authorities - national courts - and the EU adjudicatory bodies concerning the determination of the objective of the tax system. Then, the required standard of consistency between the declared objective and the design of the tax system is scrutinized in the context of the recent progressive turnover-based tax cases, suggesting a stricter standard of consistency that is based on the principle of proportionality.
650		4	_aSISTEMA FISCAL _948426
650		4	_aLIBERTAD DE ESTABLECIMIENTO Y SERVICIOS _951249
650		4	_aAYUDA ESTATAL _932236
650		4	_aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS _948611
650		4	_aUNION EUROPEA _948644
700	1		_967908 _aKárolyi, Balázs
773	0		_9166775 _oOP 2141/2022/1 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 50, issue 1, January 2022, p. 82-93
942			_cART