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Why not the Charter?
No full textThe Agreement on the European Economic Area (EEA) extends the internal market of the EU to Iceland, Liechtenstein and Norway. The special relationship is predicated on a set of common constitutional values and traditions that allow an area without internal borders to be created and maintained. Within the EEA EU pillar, the association agreement constitutes an integral part of Union law. Its application will trigger the Charter of Fundamental Rights of the EU. Within the EEA EFTA pillar, the EFTA Court still resorts to the European Convention on Human Rights. Its approach resembles the jurisprudence of the ECJ before the entry into force of the Charter. The current lack of homogeneity rejects the common values upon which the association agreement is founded and undermines the foreseeability that is the prerequisite for a ‘practical and effective’ protection of fundamental rights. It is time to recognize the Charter as an expression of general principles that are intrinsic to the structure and objectives of EEA law
Exclusion of posted workers from certain tax benefits: Reflections on the CJEU decision in case C-387/22
No full textIn Case C-387/22, Nord Vest Pro , the CJEU demonstrated a certain restraint in ruling on the issue of applying tax benefits exclusively to workers who carry out their activity on national territory, excluding those posted to other Member States. The referring court questioned the compatibility of this provision with the freedom to provide services and inquired whether such regulation might discourage companies from posting workers abroad. The CJEU essentially considered such an obstacle to the freedom to provide services as acceptable, insofar as it is justified by legitimate objectives of general interest and respects the principle of proportionality
