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Tax Inequalities Disputes

 
Stephen Edge Zoe Brown and Cathy McKenna Slaughter and May alert the new accession countries to the potential for tax inequality claims
 
If recent sometimes painful experiences in other EU countries are anything to go by the accession countries will have to review their domestic and cross-border tax rules pretty quickly to see if there is anything in them which while sensible in international tax avoidance protection terms as between developed countries potentially breaches the EU freedom of movement principles. Otherwise tax inequalities litigators will be on their doorsteps soon.
 
Tax inequality occurs when two persons receive different tax treatments in the same jurisdiction so that one is treated more favourably than the other on account of their differing residence status. Domestic legislation...

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