The Impact of AG Geelhoed's Theories on Recent Case Law
This thesis begins in the view of AG Geelhoed about the right for the States to allocate the right to tax between them and that discrimination resulting from this does not fall with in scope of the free movement provisions of the Treaty. In an article by the CFE in 2006 a conclusion is drawn that the ECJ is starting to fall in line with Geelhoed’s reasoning. The aim of this thesis is to see if the