CJEU - Recent Developments in Direct Taxation 2018
   
 
Författare:Lang Michael , Pistone Pasqual , Rust Alexander , Schuch Josef , Staringer Claus , Storck Alfred
Titel:CJEU - Recent Developments in Direct Taxation 2018
Utgivningsår:2019
Omfång:192 sid.
Förlag:Linde
ISBN:9783707341218
Typ av verk:Samlingsverk
Serie:International tax law nr. 114
Ämnesord:Skatterätt

Pris: 694 SEK exkl. moms

 

CJEU - 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.
 
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