Abstract
This article explores how the European Court of Justice (ECJ) has approached the obstacles to the internal market arising from national provisions in the field of direct taxation. Tax obstacles are not always a consequence of national rules incompatible with the EC Treaty. The first part of this article deals with the different types of impediments to the internal market. The second sets out the approaches adopted by the ECJ when analysing the compliance of these tax measures with EC law, namely, the per-country and the overall approaches. The author finally evaluates the impact of another approach (the internal consistency test), which could be adopted by the ECJ in order to overcome some of the drawbacks inherent to the abovementioned approaches.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.