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Free Movement of Persons and Income Tax Law: The European Court in Search of Principles
For those who need to argue or decide a specific case, the book gives a unique overview of the issues, the arguments and the conclusions concerning the EC compatibility of income tax laws and treaties, based on an exhaustive review of relevant secondary law, case law and literature.
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- Title:
Free Movement of Persons and Income Tax Law: The European Court in Search of Principles
- Author(s):
Prof. Servaas van Thiel - Doctoral Series vol. 3
- Date of publication:
2002
- ISBN:
90-76078-46-7
- Type of publication:
Book
- Number of pages:
746
- Terms:
Price includes delivery. View purchase information
- Price:
- € 165 / $ 198 (VAT excl.)
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Special offer
Order 2 books from the Doctoral Series and receive a 20% discount. Order 3 or more books and receive a 30% discount. Not available in combination with any other discount. Print only.
- Free Movement of Persons and Income Tax Law: The European Court in Search of Principles
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Why this book?
This book provides a thorough understanding of how income tax provisions and tax treaty clauses may be contrary to Community law. It includes a clear overview which allows tax professionals to determine quickly when Community law applies to a European tax situation and whether a contested income tax provision violates private sector rights to free movement and non-discrimination.Downloads
This book is part of the IBFD Doctoral Series
Related Publications“Free Movement of Persons and Income Tax Law” is based on a critical case-by-case analysis of the European Court's income tax case law which is published by IBFD in a separate series entitled: "EU Case Law on Income Tax". -
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Main contents
- General constitutional principles of Community law and income taxation (division of competencies, Community solidarity, enforced rule of law).
- The scope of application of directly applicable Community law on the free movement of persons and income taxation.
- The constitutional principle of free movement and income taxation
- The constitutional principle of equal treatment and income taxation
- Justifications for discriminatory and nondiscriminatory income tax restrictions on the free movement of persons.
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