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ECJ - Recent Developments in Direct Taxation 2013

Michael Lang

ISBN 10: 3707330559 / ISBN 13: 9783707330557
Published by Wien Linde Apr 2014, 2014
New Condition: Neu Taschenbuch
From Agrios-Buch (Bergisch Gladbach, Germany)

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Neuware - ECJ - The most important cases in the field of direct taxation A great number of cases pending before the European Court of Justice (ECJ) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the ECJ by the European Commission has been increasing year on year. The ECJ 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 ECJ. 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 ECJ 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. ECJ The most important cases in the field of direct taxation A great number of cases pending before the European Court of Justice (ECJ) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the ECJ by the European Commission has been increasing year on year. The ECJ 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 ECJ. 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 ECJ 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. 240 pp. Englisch. Bookseller Inventory # 9783707330557

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Bibliographic Details

Title: ECJ - Recent Developments in Direct Taxation...

Publisher: Wien Linde Apr 2014

Publication Date: 2014

Binding: Taschenbuch

Book Condition:Neu