Table of Contents: Abbreviations. 1. Introduction. 2. Direct Taxation: The EC Treaty and Community Policy. 3. The Prohibition against Discrimination and Non-Discriminatory Restrictions in Relation to the Rule-of-Reason Doctrine. 4. The Freedom of Establishment and Direct Taxation. 5. Grounds of Justification: Accepted and Rejected Grounds. 6. The Free Movement of Capital and Direct Taxation. 7. General Conclusions. Acknowledgements.
Table of Contents: Abbreviations. 1. Introduction. 2. Direct Taxation: The EC Treaty and Community Policy. 3. The Prohibition against Discrimination and Non-Discriminatory Restrictions in Relation to the Rule-of-Reason Doctrine. 4. The Freedom of Establishment and Direct Taxation. 5. Grounds of Justification: Accepted and Rejected Grounds. 6. The Free Movement of Capital and Direct Taxation. 7. General Conclusions. Acknowledgements.