This document is an excerpt from the EUR-Lex website
Document 61991CJ0112
Povzetek sodbe
Povzetek sodbe
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Freedom of movement for persons ° Freedom of establishment ° Treaty provisions ° To whom applicable ° National of a Member State working in its territory after training there ° Not included ° Residence in another Member State ° Not relevant
(EEC Treaty, Art. 52)
In the absence of any foreign element such as to enable the Treaty rules on freedom of establishment to be applied, in particular the principle of non-discrimination, Article 52 of the Treaty must be interpreted as not precluding a Member State from imposing on its nationals who, on the basis of professional qualifications and experience acquired in that State, carry on their professional activities within its territory and who earn all or almost all of their income there or possess all or almost all of their assets there a heavier tax burden if they do not reside in that State than if they do.