Tax law and policy in an adolescent European Union

This article is the Graduation Lecture (Maarten J. Ellis Lecture) given by Paul Farmer, a London barrister and specialist in EC tax law, on 31 August 2006 at the International Tax Center Leiden (LLM Program in International Taxation) at the University of Leiden, the Netherlands. It considers European Court of Justice case law, soft law, tax coordination, and tax competition.