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Court of Justice of the European Union · Judgment

C-383/05Raffaele Talotta v Belgian State

Decided
2007-03-22
ECLI
ECLI:EU:C:2007:181
CELEX
62005CJ0383
Finality
Final, the decision cannot be appealed

The court's own keywords

Freedom of establishment - Article 52 of the EC Treaty (now, after amendment, Article 43 EC) - Non-resident taxpayer carrying out a self-employed activity - Setting of minimum tax bases applicable only to non-resident taxpayers - Justified by requirements of general interest - Effectiveness of fiscal supervision - Not justified.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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    • Six fixed blocks, one source per line
    • No sentence written by a language model
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    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

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