Brexit, libertà fondamentali e tassazione dei redditi transnazionali

The paper analyzes the impact of Brexit on the application, from a tax perspective, of the fundamental freedoms recognized by the EU Treaty and investigates the possibility to extend the evaluation parameters and the rules of reason, developed by the Court of Justice, to the agreements stipulated with the UK. In particular, the aim is to understand if and how, in the light of the aforementioned agreements, the fundamental freedoms of fiscal relevance continue to be applied, in particular those of movement of workers, services and capital and the freedom of establishment.