Summary 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. 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.   View sample chapter    |    View table of 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.

Prof. van Thiel teaches international tax law at the "Programme on International Legal Cooperation" of the Free University of Brussels and works for the European Union. He has presented guest lectures to academic, government and professional audiences in Europe, the United States and Asia, and has worked as an independent tax consultant for various international organizations.

He has written several books and numerous articles concerning Netherlands business law, European law, international and European tax law and international trade law.

The mission of the International Bureau of Fiscal Documentation is: “[T]o maintain a knowledge centre providing information about and explanations of international taxation and promoting the study of taxation in general” (Art. 2 of the articles of association). True to this mission, and aware that access to doctoral theses is often limited, IBFD has taken the initiative to make available to a wider public a series of books based on doctoral research, meeting the highest academic standards.

Only contributions that enhance the international academic tax debate are accepted. In order to ensure high quality, every thesis published in this series has been reviewed by academic members of the Board of Trustees, senior IBFD research staff or prominent tax academics worldwide. The series aims to cover all aspects of comparative and international taxation, not only in respect of income tax, but also in respect of VAT and of inheritance, estate and gift taxes.

“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".