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

• Augustin Chapuis-Doppler ^[1] ; Vincent Delhomme ^[2]
  1. [1] Secrétariat général des affaires européennes (SGAE)
  2. [2] UC Louvain
• Localización: Maastricht journal of European and comparative law, ISSN 1023-263X, Vol. 26, Nº. 6, 2019, págs. 849-858
• Idioma: inglés
• DOI: 10.1177/1023263X19889937
• Enlaces
  • Texto completo
• Resumen

  • 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.