CJEU - recent developments in direct taxation 2016.

Language: English

3707336972 / 9783707336979

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Seller: Kloof Booksellers & Scientia Verlag, Amsterdam, NetherlandsKloof Booksellers & Scientia Verlag

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Item description from seller

Wien : Linde, [2017] Paperback. xii,234 pp. (Series on International Tax Law, 103). - The most important cases in the field of direct taxation A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver's seat in the area of direct taxation. All judgements and pending cases, therefore, have to be carefully analyzed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. The analyses are presented by esteemed national and European tax law experts. By examining the preliminary questions, the arguments brought forward by the parties and existing CJEU case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms. Condition : as new copy. ISBN 9783707336979. Keywords : RECHT, *2006-100 international tax law.

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Bibliographic details

Title
CJEU - recent developments in direct taxation 2016.
Author
Lang, Michael; Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer, Alfred Storck (eds.)
Condition
as new
Binding
Soft cover
Language
English
ISBN 10
3707336972
ISBN 13
9783707336979

Kloof Booksellers & Scientia Verlag

Amsterdam, Netherlands

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