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The principle of non-discrimination plays a vital role in international and European tax law. This dissertation analyses the interpretation given to that principle in tax treaty practice and in the direct tax case law of the Court of Justice of the European Union (ECJ) on the fundamental freedoms. The objective of this analysis is twofold: to give a clear and thorough overview of both standards and to determine whether they share a common, underlying principle of non-discrimination. In order to achieve these objectives, a comprehensive selection of case law is discussed from the perspective of the two constitutive elements of discrimination, comparability and the existence of different treatment. Moreover, attention is drawn to the question whether a domestic measure that is found to be discriminatory may nevertheless be justified on the basis of reasons of public interest. Finally, the possible interplay between both standards is addressed. First, the partial overlap of the two non-discrimination rules may cause frictions. Complex triangular situations are possible, with conflicting rules giving rise to interpretation problems. A second issue discussed in this context is whether national courts of EU Member States are influenced by ECJ case law on the fundamental freedoms when interpreting the non-discrimination provision in tax treaties. Given the deficiencies of that provision, courts may be tempted to draw inspiration from the European standard. The relevant case law is discussed in order to determine whether there is indeed such an influence, and whether such an influence is appropriate.

Tax law --- International law --- International Public Law and Arbitration --- -Direct taxation --- -343.04094 --- Ug2 --- Sa1 --- Direct taxes --- fiscaal recht --- droit international --- Taxation --- -Taxation --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue --- droit fiscal --- internationaal recht --- Law and legislation --- -Law and legislation --- Droit international privé --- Impôts --- Conflict of laws --- Impôt --- Droit --- Union européenne. --- Organisation de coopération et de développement économiques --- Organisation for Economic Co-operation and Development. --- Communautés européennes --- Jurisprudence --- Communautés européennes. --- Organisation de coopération et de développement économiques. --- European communities --- Impôt. --- European Economic Community countries --- Taxation. --- International Public Law and Arbitration. --- Impôt --- Droit fiscal --- Droit international privé --- Droit fiscal international --- Conflict of laws - Taxation --- Taxation - Law and legislation - Europe --- Impôts --- Impôt. --- Organisation de coopération et de développement économiques.

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