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| Author: | Weber, D. M. |
| Title: | Applicability of the EC Treaty: The first limitation of Treaty freedoms |
| Journal: | European Taxation
1997 : AUG, VOL. 37:8, p. 292-300 |
| Index terms: | EUROPEAN UNION LEGISLATION TREATIES |
| Language: | eng |
| Abstract: | Survey of the limitation in tax matters. One of the ways in which an appeal to the E(E)C Treaty's Four Freedoms can fail is that the Treaty is simply not applicable. In that case, the Freedoms of the Treaty would not be tested. A number of aspects regarding whether the EC Treaty is, or is not, applicable under present case law is dealt with. It is also discussed what happens when Community law is not applicable (so-called reverse discrimination). It is asked - among others - whether it is possible to explain present case law to one's next door neighbour. Also, some future issues of the EC Treaty are presented. |
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