5159759

9789041125095

ECJ - Recent Developments in Direct Taxation

ECJ - Recent Developments in Direct Taxation
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  • ISBN-13: 9789041125095
  • ISBN: 9041125094
  • Publication Date: 2006
  • Publisher: Kluwer Law International

AUTHOR

Lang, Michael, Schuch, Josef, Staringer, Claus

SUMMARY

A growing number of cases pending before the European Court of Justice (ECJ) concern the fundamental freedoms and direct taxation. This book scrutinises the national background of the most important of these 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.Lang, Michael is the author of 'ECJ - Recent Developments in Direct Taxation ', published 2006 under ISBN 9789041125095 and ISBN 9041125094.

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