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Non-discrimination and free movement in a Member State to Member State fiscal dispute: Case C-591/17 <i>Austria v. Germany</i>: Case C-591/17 <i>Austria v. Germany</i>, EU:C:2019:504

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Chapuis-Doppler, Augustin Delhomme, Vincent [USL-B]

In its judgement in the case of Austria v. Germany, the Court of Justice of the EU found the new German motorway financing scheme to be in breach of EU law, namely Articles 18, 34, 56 and 92 TFEU. This decision is noteworthy in several regards. It is a snub for the Commission, which had previously decided to terminate its infringement procedure against Germany. It provides guidance for Member States wishing to reform some of their tax arrangements according to the ‘user pays’ and ‘polluter pays’ principles. Finally, it raises interesting questions regarding the application of Article 34 TFEU to fiscal measures.

Document type Article de périodique (Journal article) – Article de recherche
Access type Accès libre
Publication date 2019
Language Anglais
Journal information "Maastricht Journal of European and Comparative Law" - Vol. 26, no.6, p. 849-858 (2019)
Peer reviewed yes
Publisher SAGE Publications
issn 1023-263X
e-issn 2399-5548
Publication status Publié
Affiliations USL-B - Institut d'études européennes (IEE)
UCL - SSH/JURI/PJIE - Droit international et européen
UCL - SSH/IRIS-L/IEE - Institut d'études européennes
Keywords Law
Links
Bibliographic reference Chapuis-Doppler, Augustin ; Delhomme, Vincent. Non-discrimination and free movement in a Member State to Member State fiscal dispute: Case C-591/17 Austria v. Germany: Case C-591/17 Austria v. Germany, EU:C:2019:504. In: Maastricht Journal of European and Comparative Law, Vol. 26, no.6, p. 849-858 (2019)
Permanent URL http://hdl.handle.net/2078/265875