This unique book investigates the extent tot which a taxpayer may invoke the freedom of movement within the Community in order to avoid national direct taxes. The author shows what at the national level is viewed as abuse may often be viewed from an EC law perspective as invoking the Treaty freedoms.
Among the issues raised in the course of the analysis are the following:
- applicability of each of the freedoms of the citizen, of goods, of workers, of establishment, of services, and of capital;
- tests entailed by Community law: the economic activity test, the artificiality test,...

This book showcases the practical insights of some of Europeand#8217;s foremost tax advisers and lawyers on recent case law issuing from the European Court of Justice. It also provides readers with informed analysis on how the Court may rule on future controversies impacting direct taxation.

This timely and useful resource will examine each of the following topics, inter alia:

and#8226; CFC Legislation and Abuse of Law in the Community

and#8226; Free movement of capital and non-member countries and#8211; consequences for direct taxation

and#8226;...