Schumacker doctrine of the Court of Justice of the European Union and the Montenegro Constitutional Court practice in the area of antidiscrimination: is reconcilation possible?

• Main Author: Ilija Vukčević
• Format: Article
• Language: English
• Published: Pravni fakultet Sveučilišta u Splitu 2015-01-01
• Series: Zbornik Radova Pravnog Fakulteta u Splitu
• Subjects: Doctrine Schumacker; Court of Justice of the European Union; Constitutional Court of Montenegro; Taxation of nonresident workers
• Online Access: http://hrcak.srce.hr/file/224987
• ISSN: 0584-9063; 1847-0459

At the session held on March 26th2015, the Government of Montenegro has adopted a document called the Analysis on the realization of tax policy for the year 2014. The goal of this analysis is the understanding of the impact that a tax legislation has on the commerce and budget, but also the determination of the degree of compatibility with acquis, in the context of European Union association process.Among other, in the part related to tax on income of natural persons, the necessity of harmonization with the Recommendation of the European Commission 94/79/EC is emphasized. Namely, this general legal act of European Union includes the rules of Schumacker doctrine, which relates to the anti discriminatory tax treatment of nonresident natural persons, developed in the case practice of the Court of Justice of the European Union. This article represents an analysis of the subject doctrine in the context of case practice of the Constitutional Court in the area of anti discrimination. The article will show that rules of the Schumacker doctrine go beyond the understanding of the notion of anti discrimination from case practice of the Constitutional Court of Montenegro.