EU:s grundläggande friheter i relation till nationella inkomstskatteregler
The area of direct taxation is, as a consequence of the limited harmonisation within the EU, an area surrounded by several interests that have appeared to be hard to unite. On one hand the EU Member States have the competence in the area of direct taxation to legislate in conformity with their own political considerations. On the other hand the EU law demands conformity with the freedoms regulated
