Free movement of persons and income tax law; the European Court in search of principles

This book, the third book in the IBFD Academic Council's Doctoral Series, gives tax practitioners, national administrators, judges and legislators a thorough understanding of how income tax and tax treaty provisions may be contrary to Community law. It contains a clear and easy to use executive summary which allows tax professionals to quickly determine when Community law applies to a European tax situation and whether a contested income tax provision violates private sector rights to free movement and non-discriminati 'Free Movement of Persons and Income Tax Law' begins by outlining the personal and substantive scope of Community law and the other basic constitutional principles that enable individuals and companies to rely on national courts to set aside EC-incompatible income tax provisions and treaty clauses. The author then explores the impact of the private sector rights to free movement and non-discrimination on the way in which Member States tax cross-border income flows and he concludes that taxpayers are much better protected by Community law than by the OECD Model. As an illustration the book lists the numerous national income tax measures and tax treaty provisions which potentially violate Community law.