Taxes and free movement in the European Union

Författare: 

Member States of the European Union are not allowed to have tax legislation which restricts the free movement on the internal market. In a number of cases, the European Court of Justice (ECJ) has considered national tax law to be contrary to Treaty provisions and Swedish tax legislation has, in several cases, been held contrary to EC law.

In this report the impact of the Community law on Swedish tax law is discussed. According to the author, Sweden has tax provisions in many areas which are more or less obviously in conflict with the Treaty and should therefore be changed. However, the Swedish legislator does not react efficiently enough to the case law of the ECJ. This has led to a situation where Swedish tax authorities and administrative courts have to set aside tax provisions which may be contrary to the EC Treaty.

The report was presented at the seminar Taxes and free movement in the European Union and is a part of the research project The EU's Internal Market: Effects on Central Areas.

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