Internal market neutrality

In other words, if we would take the internal market as the starting point instead of a single Member State, would that affect direct tax provisions in a way that a more neutral solution would be possible within the EU internal market? This could result in a more neutral tax position for individual taxpayers with cross-border activities. Subsequently, the established principle of internal market neutrality is tested against different tax provisions. Firstly, the current position of the Court of Justice of the EU is summarized, followed by a research on how the answer would have been if the principle of internal market neutrality had been considered. Finally, several EU Directives in the field of direct taxation are tested against the principle of internal market neutrality as well.

Dr J.J.A.M. (Jasper) Korving (1979) studied International and European Public Law (2002) and Tax Law (2005) at Tilburg University. He joined Deloitte in 2002 and currently works for Deloittes Tax Research Department in Rotterdam. Since 2014, he is also working for Maastricht University. He publishes regularly, mainly on EU law related topics, in Dutch and international magazines.