This article compares the approach of the Court of Justice in the area
of taxation with its general case law on restrictions on free movement.
It is argued that the Court, while sometimes referring to the same
concepts as in the field of regulatory barriers, is in practice
employing a narrower test. The possible reasons for the comparatively
cautious approach are analysed and the issue of double taxation is
examined, with reference also to the US case law. Finally, the
connections to larger questions concerning the nature of the single
market and the roles of the Community institutions are noted.