Free Movement and Tax Treaties in the Internal Market

Research output: ThesisDoctoral Thesis (monograph)


This book deals with the impact of the free movement rules in the EC Treaty on tax treaties in the internal market. This is a highly relevant issue since a provision in breach of teh free movement rules is inapplicable. The potential far-reaching consequences following the preclusion of tax treaty provisions makes it important for taxpayers and governments of teh Member States of teh EU to predict when a provision in a tax treaty may be in conflict with free movement law.
Original languageEnglish
Awarding Institution
  • Department of Law
  • Westberg, Björn, Supervisor, External person
Award date2005 Mar 18
ISBN (Print)91-7678-597-1
Publication statusPublished - 2005
Externally publishedYes

Bibliographical note

Defence details

Date: 2005-03-18
Time: 10:00
Place: Jönköping International Business School

External reviewer(s)

Name: Persson Österman, Roger
Title: Associated Professor
Affiliation: Stockholm University


Subject classification (UKÄ)

  • Law

Free keywords

  • finansrätt
  • fiscal law


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