ECJ - Recent Developments in Direct Taxation 2008
Series on International Tax Law, Volume 57
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Beschreibung
A large number of cases pending before the European Court of Justice concern the fundamental freedoms and direct taxation. This book discusses the national background of the most important recent cases and examines possible infringements of the fundamental freedoms. Each analysis focuses 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.
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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.
Themen in »ECJ - Recent Developments in Direct Taxation 2008«
Doppelbesteuerung Steuerrecht Grundfreiheiten EuGH European Court of Justice Europäischer Gerichtshof national tax system fundamental freedoms international