Tax Rules Applicable without Distinction and the EU Internal Market Freedoms – An Analysis of Recent Case Law Regarding Taxation of Investment Income

This article analyses recent case law regarding the taxation of investment income, focusing on the interplay between tax rules that apply without distinction and the essential concepts of the internal market. The article, in particular, provides a detailed analysis of the ECJ decisions in van Casters (Case C-326/12) and van der Weegen (Case C-580/15).