The lack of corporate tax harmonization in the European Union causes distortions in the internal market, and the task of removing the resulting obstacles has been left primarily to the European Court of Justice and secondarily to the national courts of the EU Member States. The ECJ has developed a radical jurisprudence to combat tax distortions which is based on the interpretation of Arts. 43 and 48 (freedom of establishment), Art. 49 (freedom to provide services), Art. 56 (free movement of capital) and Art. 58 (taxation of non-residents) of the EC Treaty. The Greek tax law applicable to businesses includes provisions that do not conform to these articles of the EC Treaty as interpreted by the ECJ. This article identifies and analyses some of these Greek provisions.