Volume 27 (2018)

Volume 27 (2018) / Issue 3

Erik Ros, 'EU Citizenship and Direct Taxation ‘The European Court of Justice in the Era of Public Decline for a Citizen’s Europe’' (2018) 27 EC Tax Review, Issue 3, pp. 147–159

Abstract

The Treaty of Maastricht introduced the status of EU citizenship to the nationals of Member States. Central to that status is the right to move and reside freely within the territory of the Member States, in combination with the right to non-discrimination on the ground of nationality. This contribution discusses, amongst others, whether or not the ECJ has been immune for the decline of the enthusiasm for a citizen’s Europe as a result of the economic crisis since the late 2000s. The contributions centres on the development of the ECJ’s case law on EU citizenship until now and compares it with case law in which the influence of the notion of EU citizenship on the interpretation of the traditional economically based free movement rights on the free movement of persons (‘market freedoms’) is acknowledged. The contribution also discusses whether the ECJ’s changed perspective on the scope of the treaty freedoms for economically active persons is recognized in the ECJ’s Schumacker case law.

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ISSN: 0928-2750
ID: ECTA2018016