Weber (tax law, U. of Amsterdam) asks whether the fundamental freedoms of the European Community Treaty lend support to a tax avoiders in the achievement of their goals. From the Community law perspective, he explains, people making use of disparities between the tax systems of different Member States is not avoidance, but an invocation of the Treaty freedoms. His emphasis is on the application of the Treaty freedoms and thus to what degree a tax avoider is entitled to certain rights on the grounds of incomplete economic integration. Distributed in the Americas US by Aspen Publishers. Annotation 2006 Book News, Inc., Portland, OR (booknews.com)
