Free Movement & Tax Treaties in the Internal Market

By Maria Hilling
December 2005
Iustus Forlag
ISBN: 9176785971
370 pages, 5 " x 8 3/4"
$115.00 Paper Original

This book discusses the impact of free movement rules in the EC Treaty on tax treaties in the internal market. The potential far-reaching consequences following the preclusion of tax treaty provisions makes it important for taxpayers and governments of the EU member states to predict when a provision in a tax treaty may be in conflict with free movement law.


Introduction (ECJ & Free Movement Provisions).
Functioning of Tax Treaties.
Framework of Free Movement Law.
Case Law Survey on the Interpretation of Free Movement Provisions.
Member States’ Income Tax Provisions.
Impact Upon Member States’ Tax Treaties.
Treaties Potentially in Breach of Free Movement Law.
Do the Free Movement Provisions Prescribe a Most-Favoured Nation Treatment?
Conclusions: Avoidance of Double Taxation. Striking Down a Provision. Taxing Rights.

Tax Law

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