ECJ - Recent Developments in Direct Taxation 2014 - Schriftenreihe IStR Band 91

ECJ - Recent Developments in Direct Taxation 2014 - Schriftenreihe IStR Band 91

von: Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck

Linde Verlag Wien Gesellschaft m.b.H., 2015

ISBN EPUB: 9783709406830

Seitenanzahl: 254 Seiten

Format: ePUB, OL

Kopierschutz: DRM

Mac OSX,Windows PC geeignet für alle DRM-fähigen eReader Apple iPad, Android Tablet PC's Apple iPod touch, iPhone und Android Smartphones Online-Lesen für: Mac OSX,Windows PC,Linux

Preis: 59,99 EUR

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ECJ - Recent Developments in Direct Taxation 2014 - Schriftenreihe IStR Band 91


 

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.