Direct Taxation: Recent ECJ Developments: Series on International Tax Law, Volume 25 (Schriftenreihe zum Internationalen Steuerrecht) - Softcover

Lang, Michael

Softcover

ISBN 10: 3707304361 ISBN 13: 9783707304367

Publisher: Linde Verlag Ges.m.b.H., 2003

Synopsis

At present, a number of cases regarding the fundamental freedoms in respect to direct taxation are pending at the European Court of Justice. This book shall discuss the national background of the pending cases and a possible infringement of a fundamental freedom by observing the ECJ's testing scheme on the basis of the request for a preliminary ruling and - if available - of the opinion of the advocate general. The pending cases are all presented by highly recognised experts in the field of European tax law of the country that made the request for a preliminary ruling. This guarantees that the discussion of obstacles is embedded in the particular national tax system.

About this title

About the Author

Michael Lang ist Vorstand des Instituts für Österreichisches und Internationales Steuerrecht, Wissenschaftlicher Leiter des LL.M.-Studiums International Tax Law sowie Sprecher des Doktorandenkollegs „Doctoral Program in International Business Taxation (DIBT)“ der WU.

Edition details

• Publisher: Linde Verlag Ges.m.b.H.
• Publication date: 2003
• Language: English
• ISBN 10: 3707304361
• ISBN 13: 9783707304367
• Binding: Taschenbuch
• Number of pages: 208