CJEU - Recent Developments in Direct Taxation 2017

Schriftenreihe IStR Band 110

ISBN: 978-3-7073-3902-4

Auflage: 1. Auflage 2018

Herausgeber: Lang Michael, Pistone Pasquale, Rust Alexander, Schuch Josef, Staringer Claus, ... alle anzeigen

Verlag: Linde

Land des Verlags: Österreich

Erscheinungsdatum: 01.08.20182018-08-01

Reihe: Schriftenreihe zum Internationalen Steuerrecht


Format: Einband - flex. (Paperback)

Seitenanzahl: 246

/Recht/Internationales Recht und Europarecht /Steuern/Internationales Steuerrecht
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Beschreibung

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.