ECJ - Recent Developments in Direct Taxation 2008

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

ISBN: 978-3-7073-1443-4

Auflage: 1. 2008

Herausgeber: Lang Michael, Pistone Pasquale, Schuch Josef, Staringer Claus

Verlag: Linde

Land des Verlags: Österreich

Erscheinungsdatum: 13.11.2008

Reihe: Schriftenreihe zum Internationalen Steuerrecht


Format: Einband - flex. (Paperback)

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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.

Biografische Anmerkung

Michael Lang, professor and head of the Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU)

Pasquale Pistone, EURYI-ESF professor at the Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU) and associate professor at the University of Salerno

Josef Schuch, professor of the Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU)

Claus Staringer, professor of the Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU)