This major new study analyses the caselaw of the European Court of Justice onthe freedom of establishment and the free movement of capital in matters ofdirect t... » 

This major new study analyses the caselaw of the European Court of Justice onthe freedom of establishment and the free movement of capital in matters ofdirect taxation. The author identifies two areas where cases from the EuropeanCourt of Justice are especially important what constitutes discrimination andwhich circumstances may justify such discrimination. Among his specificapproaches to the complex issues involved may be noted the following the Courts interpretation of discrimination and restriction both in generaland in particular regarding the freedom of establishment and the free movementof capital grounds rejected by the Court such as lack of harmonisationcounterbalancing advantages a new form of establishment being seen as subjectto equal treatment lack of Community competence in the field of tax treatylaw and the protection of tax revenue the degree of convergence between the freedom of establishment and the freemovement of capital especially in cases on direct taxation and the territorial extension of the free movement of capital. «