Rezumat
As pointed out by the European Court of Justice, the freedom to provide services mentioned by Article 49 and the following EC comes together with the freedom to receive services. The Treaty covers recipients, as a necessary corollary to the freedom to provide services and this is necessary in order to fulfil the objective of liberalising all gainful activity not covered by the other fundamental freedoms. From this starting point, the Romanian special local taxes are analysed, since they can hinder the freedom to receive services.