Fundamental freedoms for citizens, fundamental restrictions on national tax law? : Netherlands

This report provides an overview of Netherlands income tax, wages tax, net wealth tax and corporate income tax rules, which could at present be in conflict with the four fundamental freedoms in the EC Treaty (Articles 48, 52, 59 and 73B) and its general freedoms (Articles 6 and 8). It also discusses recent Netherlands court cases that deal, or del particularly, with the freedoms of the EC Treaty, but which have not been brought before the ECJ. The report is part of the special issue of European Taxation devoted to the subject of direct tax provisions in the laws of the Member States of the European Union that may be possible infringements of the fundamental freedoms in EC law.