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Community Review of direct Business Tax Measures: Selectivity, Discrimination and Restrictions

Pierpaolo Rossi-Maccanico

DOI https://doi.org/10.21552/ESTAL/2009/4/154



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

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