ECJ - Recent Developments in Direct Taxation 2007

Beschreibung

Results of the Conference on Recent and Pending Cases at the ECJ on Direct Taxation

The European Court of Justice (ECJ) is a driving force in the field of direct tax harmonisation. Therefore, cases pending at the ECJ are very carefully analysed both by academics and practitioners.

Continuous a large number of cases pending before the European Court of Justice concern the fundamental freedoms and direct taxation. This book scrutinises the national background of the most important of these recent 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
ist Vorstand des Instituts für Österreichisches und Internationales Steuerrecht, Wissenschaftlicher Leiter des LL.M.-Studiums International Tax Law sowie Sprecher des Doktorandenkollegs „Doctoral Program in International Business Taxation (DIBT)“ der WU.

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Steuerrecht Direct Taxation ECJ European Court of Justice international

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