Professor Dr. Geerten M.M. Michielse,Advisor to the International Monetary Fund2
The intention of the EU is to create a geographical area without trade barriers. This means - amongst other things - that its Member States should refrain from creating tax burdens on cross-border activities. The European Treaty provides for this by a non-discrimination provision3 and the formulation of the four freedoms.4 In addition to this primary legislation, the Treaty also provides for secondary legislation in the form of regulations, directives,5 Decisions, Recommendations and Opinions.
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