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Wolters Kluwer Law & Business
Direct Taxation: Recent ECJ Developments

Direct Taxation: Recent ECJ Developments

by Michael Lang


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At present, a number of cases regarding the fundamental freedoms in respect to direct taxation are pending at the European Court of Justice. This book shall discuss the national background of the pending cases and a possible infringement of a fundamental freedom by observing the ECJ's testing scheme on the basis of the request for a preliminary ruling and if available of the opinion of the advocate general. The pending cases are all presented by highly recognized experts in the field of European tax law of the country that made the request for the preliminary ruling. This guarantees that the discussion of obstacles is embedded in the particular tax system.

Product Details

ISBN-13: 9789041199164
Publisher: Wolters Kluwer Law & Business
Publication date: 01/01/2003
Pages: 214
Product dimensions: 6.14(w) x 9.21(h) x 0.50(d)

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