Double Taxation and the Internal Market: Reflections on the ECJ's Decisions in Block and Damseaux and the Potential Implications

The author, in this article, reflects on the implications of the European Court of Justice decisions in the recent cases of Block and Damseaux with regard to the consequences for double taxation and the Community's Internal Market, in particular. Ultimately, the author questions the reading of Block and Damseaux as permitting juridical double taxation.