Abstract: The fundamental freedoms of the EC Treaty prohibit tax discrimination—harsher tax treatment of cross-border economic activities than purely internal activities. Critics of the ECJ argue that the Court’s broad interpretation of the EC freedoms causes it to find tax discrimination...

Abstract: Although not originally foreseen in the founding Treaty, today the most important and widespread form of EU regulation in the internal market is concerned with the government of risk. Indeed, similarly to what occurred in the United States in the 1960s and 1970s, the EU has in recent...

Abstract: This paper analyses the present state of affairs of companies’ cross-border mobility in the EU after the ECJ’s judgment in Cartesio. This judgment is subject to an in-depth critical examination in light of the preceding case-law of the Court on companies’ freedom of...