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International tax practice demands a constantly renewed understanding of tax treaty provisions and how they are applied practitioners working with western european taxation must master the further complexity introduced by the interplay between community law and national law especially as it affects the administration of tax law in the various countries. The principles of equality and non discrimination are a cornerstone of constitutional law and of international and european human rights law and there is increasing recognition of the fact that any system of taxation must comply with them this book examines how these principles influence the tax regimes of eight european jurisdictions. The impact of the european community ec and ec law on taxation is becoming increasingly important ec law influences not only national tax law but also tax treaties this book focuses on the question of whether anti abuse provisions in tax treaties conflict with ec law especially with the fundamental freedoms contained in the ec treaty. Eucotax series on european tax volume 21 integration approaches to group taxation in the european internal market by ioanna mitroyanni group taxation normally deals with tax liability in the context of a single jurisdiction there is no system of group taxation worldwide which embraces more than one fiscal jurisdiction under a single regulatory . Eucotax series on european taxation procedural rules in tax law in the context of european union and domestic law editors michael lang national reports 71 austria 73 lisa paterno and nicole tuchler belgium 117 procedural rules in tax law in the context of community law and domestic law 689 vll