Dogmatik der Grundfreiheiten in nicht harmonisierten Bereichen des Gesellschafts- und Steuerrechts

The current state of European integration is to a large extent the result of judicial development.

The case law of the ECJ acts as the "engine of integration". This is especially true for those legal matters in which extensive secondary legislation has been lacking so far.

The present work contains a comparative analysis of the fundamental freedoms case law in the areas of company and tax law.

By comparing relevant decisions, the author derives general trends in case law, points out their specific features, and justifies them by taking into account insights from competition theory.