This implies eliminating discrimination on the grounds of nationality and, if these freedoms are to be used effectively, the adoption of measures to make it easier to exercise them, including the harmonisation of national access rules or their mutual recognition ( 2.1.6). Self-employed persons and professionals or legal persons within the meaning of Article 54 TFEU who are legally operating in one Member State may: (i) carry out an economic activity in a stable and continuous way in another Member State (freedom of establishment: Article 49 TFEU) or (ii) offer and provide their services in other Member States on a temporary basis while remaining in their country of origin (freedom to provide services: Article 56 TFEU). Legal basisĪrticles 26 (internal market), 49 to 55 (establishment) and 56 to 62 (services) of the Treaty on the Functioning of the European Union (TFEU). A European Parliament resolution on tackling non-tariff and non-tax barriers in the single market, adopted in plenary in February 2022, spells out how the economic recovery from COVID-19 should be carried out in order to mitigate the negative effects on the freedom of establishment and the freedom to provide services most effectively. Yet, obstacles to these freedoms remain and the COVID-19 pandemic introduced new challenges altogether.
FREEDOM TAX SERVICE FULL
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