Ospelt

In the Ospelt case the ECJ held that "...one of the principal aims of the EEA Agreement is to provide for the fullest possible realisation of the free movement of goods, persons, services and capital within the whole European Economic Area, so that the internal market established within the European Union is extended to the EFTA States" and, consequently decided that the provisions of the EEA should be interpreted is a similar fashion as the corresponding provisions of the EC Treaty.

2008, Łukasz Adamczyk, “The Sources of EC Law Relevant for Direct Taxation”, in Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer, editors, Introduction to European Tax Law: Direct Taxation, [London]: Spiramus Press, →ISBN, page 24