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Unpublished Paper
Discriminatory Internal Taxation in the European Union: The Power of the European Court of Justice to Limit the Tax Sovereignty of Member-States Under Article 110 of the TFEU
ExpressO (2015)
  • Jarrod Tudor, Kent State University - Kent Campus
Abstract
Protectionism can come in a variety of methods including the use of internal taxation policies that discriminate against imports making those imports more expensive on the domestic market and thus favoring domestically-produced goods. Discriminatory taxation policies have been developed by member-states to mask protectionism by distinguishing products based on import status, product similarity, product life cycle, consumption, tax collection practices, transportation charges, and state aid. The Framers of the Treaty on the Functioning of the European Union (TFEU) wrote Article 110 with the objective in mind to prohibit internal taxation policies from discriminating against goods in made in other member-states. Article 110 is just one TFEU provision that promotes the free movement of goods. This article extends the needed scholarship in the area of European Union law and examines the jurisprudence of the leading cases heard by the European Court of Justice (ECJ) on the issue of discriminatory internal taxation in an attempt to determine if the ECJ is meeting the intent of the Framers. The case law presented here shows an almost unyielding support for Framers’ wishes to remove discriminatory internal taxation practices within the member-states in order to promote the free movement of goods.
Keywords
  • Taxation,
  • European Union,
  • discriminatory internal taxation,
  • product similarity,
  • economic integration
Publication Date
April 4, 2015
Citation Information
Jarrod Tudor. "Discriminatory Internal Taxation in the European Union: The Power of the European Court of Justice to Limit the Tax Sovereignty of Member-States Under Article 110 of the TFEU" ExpressO (2015)
Available at: http://works.bepress.com/jarrod_tudor/4/