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Community law

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Community law

Law of the member states of the European Union, as adopted by the Council of Ministers. The European Court of Justice interprets and applies EU law. Community law forms part of the law of states and prevails over national law. In the UK, community law became effective after enactment of the European Communities Act 1972.



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Among the topics are fiscal sovereignty and Community law, restrictions on free movement by tax measures, comparable and incomparable tax situations, and free movement and direct taxation of natural persons and of companies and shareholders.
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