|Author (Person)||Dahlberg, Mattias|
|Publisher||Kluwer Law International (Aspen Publishers)|
|Series Title||EUCOTAX Series on European Taxation|
|Content Type||Textbook | Monograph|
This work aims to provide analysis of 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, primarily on income.
The book is organised over seven chapters. Chapter one presents the background, the analytical framework for the study and a declaration of purpose and perspective. Chapter two addresses direct taxation in relation to the EC Treaty and the general Community policy. Chapter three examines the principle of non-discrimination and grounds for justifying discriminatory and otherwise restrictive measures. The fourth chapter covers freedom of establishment, with particular focus on the practice of the European Court of Justice. Chapter five deals with grounds of justification that have been advocated in cases on freedom of establishment and direct taxation. Chapter six examines the free movement of capital and payments, noting a high degree of convergence between the rule-of-reason doctrine applied on freedom of establishment and on the free movement of capital. Chapter seven presents the general conclusions of the study.
The work will be useful to European policy makers and tax lawyers as well as to tax and business lawyers world-wide engaged in European commerce.
|Countries / Regions||Europe|