Part I of this Essay addresses the Community's impact on national taxation in general. Part II examines Article 95 of the EC Treaty concerning the prohibition on discriminatory internal taxation. The aim is to show, based on a brief summary of the relevant legislation, to what extent the Court has developed its case law in specific areas of Community tax law. Emphasis will then be placed on the structure and various legal aspects of Article 95, which, although a rather complex provision, often tends to be neglected in favour of the harmonized taxes as well as the recent developments in the field of direct taxation.
European Community Tax Law and Its Development in Light of the Recent Case Law of the European Court of Justice,
22 Fordham Int'l L.J. 768
Available at: http://ir.lawnet.fordham.edu/ilj/vol22/iss3/3