ECJ - Recent Developments in Direct Taxation

Beschreibung

Results of the conference on “Recent and Pending Cases at the ECJ on Direct Taxation”, October 2005

A growing number of cases pending before the European Court of Justice (ECJ) concern the fundamental freedoms and direct taxation.

This book scrutinises the national background of the most important of these cases and examines possible infringements of fundamental freedoms. The focus of each analysis is on the questions submitted to the ECJ by the national courts. Moreover, where available, the opinion of the Advocate General is discussed.

The cases are presented by esteemed national and European tax law experts. This book goes to the heart of the national tax systems, exposing hidden obstacles to fundamental freedoms.

Autor*in

Michael Lang
Professor und Vorstand des Instituts für Österreichisches und Internationales Steuerrecht und Vizerektor der WU; wissenschaftlicher Leiter des LL.M.-Studiums International Tax Law der WU; Sprecher des Doktorandenkollegs „Doctoral Program in International Business Taxation (DIBT)“ der WU; Schriftleiter der Fachzeitschrift „Steuer und Wirtschaft International (SWI)“, Präsident der International Fiscal Association (IFA) Österreich.

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Doppelbesteuerung Steuerrecht Grundfreiheiten EuGH European Court of Justice Europäischer Gerichtshof national tax system fundamental freedoms international

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