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a) National tax rules as obstacles to free movement of persons and services
Learning objective: understanding that tax rules can present obstacles to market freedoms; understanding the justifications for these obstacles; idenfying the consequeces of internal market rules for national fiscal systems.
Reading:
Wyatt and Dashwood's European Union Law, Sweet and Maxwell, London, 2011, pp 581-599.
b) Free movement of capital - golden shares
Learning objective: understanding that priviledged shares owned by a MS in a privatised company, limitations on shareholders voting powes and similar measures can restrict or make less attractive the movement of capital; understanding the narrow possibities for justifying such measures.
Reading:
Wyatt and Dashwood's European Union Law, Sweet and Maxwell, London, 2011, pp 664-670.
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