Conclusion
The economic freedoms laid down in the EC Treaty provide a powerful tool for the elimination of discrimination in the tax treatment of frontier workers. While they cannot remedy the disadvantages which may flow from differences in the tax legislation of the home State and the State of employment, they do prevent both these States from denying frontier workers the benefit of the tax reliefs and incentives granted to persons who work and reside in the same Member State.
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This paper is an updated version of the presentation given by the author at the conference “Social Lawand Taxation for Frontier Workers”, 16–17 March 2006 in Trier.
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Lyal, R. Elimination of tax disadvantages for frontier workers: Non-discrimination and exceptions. ERA Forum 7, 336–344 (2006). https://doi.org/10.1007/BF02857084
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DOI: https://doi.org/10.1007/BF02857084