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Direct taxation in relation to the freedom of establishment and the free movement of capital
Uppsala University, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Faculty of Law, Department of Law.
2005 (English)Book (Refereed)
Abstract [en]

The Member states of the European Union are bound to follow the fundamental freedoms of the EC Treaty. They still have soverignty in the area of direct taxation, but legislation in that field of law must be compatible with the fundamental freedoms. The Euoropean Court of Justice interpret the EC Treaty and the meaning of the freedoms. In an increasing number of cases the European Court of Justice has declared that national tax laws are in breach of the fundamental freedoms. In the book, the case law of the Court is systematized and analysed, especially regarding the freedom of establishment and free movement of capital. The study is of importance to the national legislator, national courts and tax authorities.

Place, publisher, year, edition, pages
Kluwer Law International, The Hague , 2005. , 363 + XIII p.
, EUCOTAX Series on European Taxation, 9
Keyword [en]
Direct taxation, European Law, European Court of Justice, Fundamental freedoms
National Category
Law (excluding Law and Society) Law and Society
URN: urn:nbn:se:uu:diva-81606ISBN: 90-411-2363-6OAI: oai:DiVA.org:uu-81606DiVA: diva2:109521
Available from: 2006-08-29 Created: 2006-08-29

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