AMBIENTUM BIOETHICA BIOLOGIA CHEMIA DIGITALIA DRAMATICA EDUCATIO ARTIS GYMNAST. ENGINEERING EPHEMERIDES EUROPAEA GEOGRAPHIA GEOLOGIA HISTORIA HISTORIA ARTIUM INFORMATICA IURISPRUDENTIA MATHEMATICA MUSICA NEGOTIA OECONOMICA PHILOLOGIA PHILOSOPHIA PHYSICA POLITICA PSYCHOLOGIA-PAEDAGOGIA SOCIOLOGIA THEOLOGIA CATHOLICA THEOLOGIA CATHOLICA LATIN THEOLOGIA GR.-CATH. VARAD THEOLOGIA ORTHODOXA THEOLOGIA REF. TRANSYLVAN
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The STUDIA UNIVERSITATIS BABEŞ-BOLYAI issue article summary The summary of the selected article appears at the bottom of the page. In order to get back to the contents of the issue this article belongs to you have to access the link from the title. In order to see all the articles of the archive which have as author/co-author one of the authors mentioned below, you have to access the link from the author's name. |
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STUDIA IURISPRUDENTIA - Issue no. 2 / 2010 | |||||||
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ARTICOLE : FREEDOM TO PROVIDE SERVICES AND SPECIAL LOCAL TAXES IN ROMANIA. Authors: COSMIN FLAVIUS COSTAŞ. |
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Abstract: As pointed out by the European Court of Justice, the freedom to provide services mentioned by Article 49 and the following EC comes together with the freedom to receive services. The Treaty covers recipients, as a necessary corollary to the freedom to provide services and this is necessary in order to fulfil the objective of liberalising all gainful activity not covered by the other fundamental freedoms. From this starting point, the Romanian special local taxes are analysed, since they can hinder the freedom to receive services. Keywords: Community Law - Internal Market - Freedom to Provide Services - Freedom to Receive Services - Romanian Special Local Taxes - Lack of Public Services - Discrimination |
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