Justifications in Community law for income tax restrictions on free movement : acte clair rules that can be readily applied by national courts - Part 1

This article examines the main trends in the income tax case law of the European Court of Justice regarding the possible justifications for discriminatory tax measures so as to provide guidance to national courts. The article, which is in two parts, focuses on the overriding public interest justifications that are often advanced by Member States in income tax cases.