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WU Vienna Tax law


Richard Lyal

Born in Scotland in 1955; legal studies in Canada, the UK and France. Former member of the Legal Service of the European Commission, for many years director of the team responsible for budget and taxation matters. Agent for the Commission in some 700 cases before the ECJ, the EFTA Court and the European Court of Human Rights, mainly in the fields of tax, competition, and State aid.

A fundamental aspect of the European Union is the single market, an economic space within which goods, services, people (now, in their capacity as citizens of the Union and not merely as economic agents) and capital can move freely.  Tax barriers constitute a formidable obstacle to the ability of people to do business or simply carry on their lives across borders. The lecture will discuss the various instruments of primary and secondary law which serve to break down those barriers, the way in which they have been interpreted by the ECJ, and their effect on the realization of the single market, with particular emphasis on the Treaty freedoms.

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