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Publishers Abstract:
This article will examine the ECJ's recent case law in one of its most controversial, challenging and fascinating areas of competence at present: its application of the Treaty free movement rules to national direct tax provisions. The fundamental challenge facing the Court in its recent case law has been to try and 'fit' in a convincing and consistent way, the special nature of the direct tax field into its standard free movement analysis, just described. Applying the Treaty free movement provisions to national direct tax laws is one of the most difficult and controversial tasks with which the Court is charged at present. The major challenge has been to come up with a predictable and logical distinction between those restrictions of free movement which should, prima facie, be prohibited by the free movement rules, and those restrictions which, as inevitable consequences of national tax sovereignty, should not fall within the scope of the free movement provisions at all.
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