A1 Vertaisarvioitu alkuperäisartikkeli tieteellisessä lehdessä

Non-discriminatory tax obstacles in Community law




TekijätJukka Snell

Julkaisuvuosi2007

JournalInternational and Comparative Law Quarterly

Vuosikerta56

Aloitussivu339

Lopetussivu370

Sivujen määrä32

DOIhttps://doi.org/https://doi.org/10.1093/iclq/lei167

Verkko-osoitehttps://www.cambridge.org/core/journals/international-and-comparative-law-quarterly/article/div-classtitlenon-discriminatory-tax-obstacles-in-community-lawdiv/52E8BDE3563BC24DBE8880076BCEA199


Tiivistelmä

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.



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