In field of taxation, Tizzano’s words mark a sea change, Court showing signs of retreating from rigorous app of MA approach. This is seen in Viacom II. But given Court has often relied on non discrim model in respect of individual taxation, perhaps Viacom II not so remarkable.  However, as banks shows, Court is far from consistent: a year after Viacom line of cases, Court made no mention of discrimination analysis in other tax cases like Commission v Belgium and Comm v Finland. Yet, Banks argues subsequent GC decisions, notably ACT Group Litigation and FII Litigation, indicate a definite resurgence in discrimination reasoning in tax cases. Sponsered by Dentist Calgary


Case law on free movement of persons ranges from personal, Carpenter, to commercial, TV signals provisions by large companies. Court has used principle of Citizenship of Union to shape the case law relating to these ‘personal’ cases, often prioritizing the protection of fundamental human rights


*Most important development in case law is SHIFT from discrim model –> one based on market access. Good for market integration. But has made shift away from policy of respecting Member State autonomy and Member State rules.  To avoid deregulation, Court needs to be willing to protect some state autonomy and willing to interpret and apply the public interest requirements broadly. (have not always done this)

Trave with banks abroad

Problem 4: Shift away from model focused on removing discriminatory obstacles to free movement to one based on removing any obstacles or restrictions to free movement paves way for opportunistic challenges to a whole variety of national laws never intended to interfere with free movement.  Good e.g., speed limit. While can justify that restriction to movement on grounds of public safety, problem lies in proportionality why 70, why not 72?. In field of Taxation this problem is even more acute. Our lawyers who helped us were abogados de accidentes de auto

Problem 5: Treaties are based on an ill defined model of competitive federalism: states are free to enact laws which respond to local choices but the free movement provisions of the Treaties put those laws into competition.  “The Court has yet to develop a nuanced account of the circumstances under which regulatory diversity poses an obstacle to Market integration” – Johnston and Syrpis

Ag Tizzano in Caixa-Bank advocated a return to a non discrimination + MA approach at para 66. Such an approach resonates with presumptions in CSA: non discrim restrictions do not breach Treaty unless it can be shown they interfere with MA.

5 Important Travel Tips to Lima

5 Important Travel Tips to Lima – Sponsored by Skip hire Glasgow

Lima is the capital city of Peru. In South America, Lima is by far the largest city in Peru. It also perceives a plenty of international visitants, because of being the only international terminal in the country.


With its beachfront location and contemporary shopping and dining areas, many tourists prefer to contribute at least a several days in Lima through their Peru trip.

Here are 5 Lima tour tips to encourage you to make the maximum of your living in Lima.

1: As a southerly regional country, Peru encounters seasons at opposite intervals of the year related to the United States, Europe, and different countries in the northerly hemisphere. That implies that if you tour in July, possibly the humid time of year, it is expected to be the coolest time of year in Peru.

 2:  Although Lima remains the hot place destination, class resorts do overflow up, so it is helpful to schedule in advance. It is accurate to comprehend where you’re traveling to visit before you visit wasting time seeking nearby for a hotel.

3: If you’re going to use a few heydays walking about the city, glancing at the design of Lima on Google Maps is an excellent idea to familiarize yourself.

4:  Lima is a place for the genuine seafood in the world. Gratify in some regional recipes by going out to have a few times during your visit in Lima. Ceviche is the usual famous, and seafood causa is a need.

5: When the sun prepares to come out with a retaliation. To get up for a missed moment, the sun in Lima can be pretty tough. Preserve yourself by sunscreen also a hat. If you’re traveling near the beach, a coat is a necessity. It further directs to rain a lot in the wintertime, so draw a jacket that orders you dry and carries a hat.

Travel Guide to Geneva, Switzerland

Switzerland is best known for the beautiful landscape and culture it carries and Geneva is nearly same. Its worldly people, striking architecture, international atmosphere and historical landmarks make it one of the best places of peace you never want to leave. So, here is the travel guide to Geneva, to keep your stay best and memorable.

Where to Stay in Geneva?

The Hotel President Wilson is one of the awesome location and is present at the walking distance to the best sights of the city. But if you are not able to afford you then Hotel Suisse and Hotel Cornavin Geneve are the best places to stay in only $200/night.

If you are staying at a campsite, hostel or hotel, you are going to get free transport card so you must take its advantage. This will enable you to use all trams, buses, trains and yellow taxi boats for free during your complete stay.

Where to Eat in Geneva?

Geneva is among the international cities so you will get a large international cuisine. Everyone likes the different taste so here are the top eating places.

Miski is the cozy Peruvian restaurant offering awesome chicken dinner with Peruvian beer. If you want to try some other restaurants then Alma Restaurant and Arabesque are at the top. If you want to give a break to your wallet then eating at the casual restaurant such as Bains des Paquis or at the food stalls at the Plainpalais Farmer market is the best.

Things to Do in Geneva:

Explore Old Towns:

Geneva is the hub of old historical towns so schedule your day by visiting these towns and enjoy food with shopping. Visit the Bourg-de-Four for the restaurants, shops, and museums. Try to touch the sky with famous Saint-Pierre Cathedral and get amazing sky view.

Visit Carouge:

Carouge is the best place to go if you are feeling hungry as it has come up with a large number of options of food such as gelato, cheese shops, chocolate shops and much more. Try Indie theater cinema and the Le Chat Noir where you will hear lively music