Free Movement of Persons and Income Tax Law: The European Court in Search of Principles
Free Movement of Persons and Income Tax Law: The European Court in Search of Principles - Volume 3 in the Doctoral Series
- van Thiel, Prof. Servaas
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- Free Movement of Persons and Income Tax Law: The European Court in Search of Principles
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.
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".
- 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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