Quotation Schuch, Josef and Lang, Michael and Pistone, Pasquale and Staringer, Claus, Hrsg. 2012. ECJ - Recent Developments in Direct Taxation 2011. 1. Wien: Linde Verlag.


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Abstract

A great number of cases pending before the European Court of Justice (ECJ) concern the fundamental freedoms and direct taxation. In addition to the fundamental freedoms, the impact of the provisions of State aid on national tax law has gained more relevance in recent ECJ case law. The ECJ is a driving force in the field of direct tax harmonization. All judgments and pending cases, therefore, have to be carefully analysed 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, secondary EU law and State aid are analysed. 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.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Edited book (editorship)
Language English
Type of published work Book
Title ECJ - Recent Developments in Direct Taxation 2011
Edition 1
Location Wien
Publisher Linde Verlag
Year 2012
URL http://www.lindeverlag.at/titel-55-55/ecj_recent_developments_in_direct_taxation_2011-4593/
ISBN 9783707320879

Associations

People
Schuch, Josef (Details)
Lang, Michael (Details)
Pistone, Pasquale (Details)
Staringer, Claus (Details)
Organization
Austrian and International Tax Law IN (Details)
Research Institute for International Taxation FI (Details)
Research Institute for Family Business FI (Details)
International Tax Group AB (Details)
Research areas (Ă–STAT Classification 'Statistik Austria')
5206 Financial law (Details)
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