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EC Commission v Portuguese Republic

In EC Commission v Portuguese Republic (ECJ Case C-267/09) Portuguese legislation required people who were not resident in Portugal but who received Portuguese income which required the submission of a tax return to appoint a tax representative in Portugal. The European Commission took proceedings in the ECJ seeking a declaration that this contravened what is now Article 63 of the TFEU. The ECJ accepted this contention and held that Portugal had failed to fulfil its obligations under the Treaty.

Why it matters: The ECJ confirmed that Member States cannot require people who receive income from a Member State without being resident in it to appoint a ‘tax representative’ who is resident in the State in question.

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