Fintan Clancy

FINTAN CLANCY, solicitor examines some recent changes in European Union law.

FINTAN CLANCY examines the relationship between European Union law and United Kingdom dividend taxation.

THE TREATY OF Rome, signed in 1957, had as one of its aims the creation of establishing a single market within the European Union. Discrimination between businesses and people on the basis of nationality is incompatible with this aim, and the Treaty of Rome protects fundamental freedoms as specific examples of prohibited discrimination. These are: free movement of capital and payments, persons (including the right of establishment), and the freedom to provide services.