Ros, Erik 　著

目次

Part I Introduction 1 Introduction 2 How Can the Relationship Between the EU and the Member States Be Characterized in General? 3 To What Extent Are Regulatory Competences in the Field of Direct Taxation Attributed to the EU Level? Part II European Union Citizenship 4 Historical Development of the Concept of EU Citizenship after the Second World War until the Signing of the Treaty of Lisbon 5 What Is Meant by “Citizenship” and “Nationality” and How do These Concepts Relate to EU Citizenship? 6 What Rights and Duties Are Attached to EU Citizenship? Part III Free Movement of Persons 7 Introduction 8 Which National Rules Constitute an Impediment to Inter Member State Movement According to the ECJ? 9 Do Non-discrimination and Market Access Provide an Adequate Conceptual Explanation for the Expansion of the Scope of the Treaty Provisions on the Free Movement of Economically Active Persons? 10 Has the Notion of EU Citizenship Widened the ECJ’s View on Treaty Access? 11 How Has the ECJ Interpreted the Concept of Free Movement with Regard to Economically Inactive Persons? 12 How Has the ECJ’s Changed Perspective on the Scope of the Treaty Freedoms on the Free Movement of Economically Active Persons Influenced the Fiscal Autonomy of Member States? Part IV Towards a Citizens Europe? 13 What Kinds of Measures Have Been Taken since the Treaty of Lisbon to Bring “Europe” Closer to the People? 14 What Kinds of Tax Policy Initiatives with Regard to Citizens Have Been Taken at EU Level Since the Treaty of Lisbon? Part V Final Observations 15 Summary and Conclusions