La restricción de la libre circulación de trabajadores al incrementar el impuesto sobre la renta con un recargo adicional a los no residentes: STJUE de 12 de marzo de 2026, C-119/24

Abstract

The CJEU analyses whether an additional surcharge that increases the tax burden of non-residents in income tax that infringes the free movement of workers in Article 45 of the TFEU is justified on overriding grounds of general interest. While it may be a legitimate aim for non-residents to contribute to the financing of public facilities and services in a Member State in which they earn income, conferring less favorable tax treatment than on resident taxpayers will go beyond what is necessary to achieve the intended aim.