- Volume 8 (2009), Issue 4
- Vol. 8 (2009), No. 4
- >
- Page 18
- p. 18
Community Review of direct Business Tax Measures: Selectivity, Discrimination and Restrictions
I. Background: Common Market and Direct Taxation The establishment of an internal market is the quintessential objective of the EU Treaty, which has introduced a legal order that is a self-sufficient body of law binding on Member States, their citizens and courts1. Creating a larger common market by linking the Member States into an internal market, where economic activities are exercised as if they were carried out in a single one, immediately a