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...

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...