This article analyses whether reverse discrimination should continue to be allowed under European Law as it currently is or whether there are legal and jurisprudential reasons to reconsider the existence of reverse discrimination inside the Community. The analysis is based mainly in (1) European Court of Justice (ECJ) case law; (2) Citizenship of the Union as established in Articles 17 and 18 of the EC Treaty; and (3) the principle of equality stated in the Human Rights. An interpretation on the provisions of illegal state aid and the approach taken by the Court when analysing cases of indirect discrimination are also made in order to argue the incompatibility of reverse discrimination with the full neutrality that should exist in the European Community.
EC Tax Review