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999			_c150530 _d150530
003			ES-MaIEF
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008			250328t2024 ne ||||| |||| 00| 0 spa d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_952128 _aKorving, Jasper
245	1	0	_a30 years of the Economic European Area _helectrónico _ba tax law perspective _c Jasper Korving
520			_aIn 2024, the European Economic Area (EEA) will have existed for thirty years. During that time, the EEA Agreement has served its cause to enlarge the European internal market to Iceland, Liechtenstein, and Norway. Covering fundamental freedoms that need to be interpreted comparably to the Treaty on the Functioning of the EU’s (TFEU’s) fundamental freedoms, a significant amount of case law interpreting the EEA Agreement’s fundamental freedoms has been established from both the CJEU and the European Free Trade Association (EFTA) Court. The author attempts to elucidate the approach taken by both courts to come to judgments creating a homogenous interpretation and application of EU law to the largest possible extent. Besides that, the extension of EU directives to cover EEA situations is relevant. The EEA Agreement foresees a procedure for that, but it does not thus far cover substantive direct tax directives. The author argues that some arguments still exist following which EU direct tax directives should actually be added to the EEA Agreement.
650		4	_941090 _aESPACIO ECONOMICO EUROPEO
773	0		_9173114 _oOP 2141/2024/10 _tIntertax _w(IEF)55619 _x 0165-2826 _g v.52, n.10, oct 2024, p. 647 – 663
942			_cART