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Persistent link: https://www.econbiz.de/10009225991
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...
Persistent link: https://www.econbiz.de/10008611149
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Environmental concerns have played a key role for institutionalizing energy policy at the level of the European Union. There is thus a tendency in research literature to assume that the objectives of these cognate policy areas are compatible and mutually reinforcing. There have been only few...
Persistent link: https://www.econbiz.de/10009368910
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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...
Persistent link: https://www.econbiz.de/10008611164
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...
Persistent link: https://www.econbiz.de/10008611195