A1 Vertaisarvioitu alkuperäisartikkeli tieteellisessä lehdessä
Non-discriminatory tax obstacles in Community law
Tekijät: Jukka Snell
Julkaisuvuosi: 2007
Journal: International and Comparative Law Quarterly
Vuosikerta: 56
Aloitussivu: 339
Lopetussivu: 370
Sivujen määrä: 32
DOI: https://doi.org/https://doi.org/10.1093/iclq/lei167
Verkko-osoite: https://www.cambridge.org/core/journals/international-and-comparative-law-quarterly/article/div-classtitlenon-discriminatory-tax-obstacles-in-community-lawdiv/52E8BDE3563BC24DBE8880076BCEA199
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.