Direct Taxation in Relation to the Freedom of Establishment and the Free Movement of Capital

This major new study analyses the case-law of the European Court of Justice on the freedom of establishment and the free movement of capital in matters of direct taxation. The author identifies two areas where cases from the European Court of Justice are especially important: what constitutes discrimination, and which circumstances may justify such discrimination. Among his specific approaches to the complex issues involved may be noted the following:
- the Court's interpretation of discrimination and restriction, both in general and in particular regarding the freedom of establishment and the free movement of capital;
- grounds rejected by the Court, such as lack of harmonisation, counterbalancing advantages, a new form of establishment being seen as subject to equal treatment, lack of Community competence in the field of tax treaty law, and the protection of tax revenue;
- the degree of convergence between the freedom of establishment and the free movement of capital, especially in cases on direct taxation; and
- the territorial extension of the free movement of capital.

Product details

• Authors: Dahlberg, Mattias Dahlberg
• Publisher: Wolters Kluwer Law & Business
• Languages: English
• Product format: Hardback
• Released: 01.01.2005
• EAN: 9789041123633
• ISBN: 978-90-411-2363-3
• No. of pages: 363
• Dimensions: 167 mm x 246 mm x 25 mm
• Weight: 757 g
• Series: Eucotax Series on European Tax; Eucotax Series on European Tax
• Subjects: Guides > Law, job, finance > Family law; Social sciences, law, business > Law > International law, foreign law