Abstract
In the three recent accession waves since 2004 extensive rules in the act of accession and annexes were introduced to deviate from EU primary law for a transitional period of time. This intergovernmental differentiation in EU law results in different legal regimes applicable between existing and incoming EU Member States. This differentiation poses an overall challenge to coherence and unity of EU law. It leads in the area of the Internal market to complex legal regimes whose legality comes under scrutiny in light of non-discrimination and EU citizenship rights. In addition, this differentiation has implications as ‘external differentiation’ according to which EU citizens are temporary discriminated against compared to EEA/Swiss citizens and EU citizens in the EU/EEA area and in Switzerland.
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