Influence European Law on Direct Taxation

This book showcases the practical insights of some of Europers"s foremost tax advisers and lawyers on recent case law issuing from the European Court of Justice. it also provides readers with informed analysis on how the Court may rule on future controversies impacting direct taxation. This timely and useful resource will examine each of the following topics, inter alia: bull; CFC Legislation and Abuse of Law in the Community bull; Free movement of capital and non-member countries consequences for direct taxation bull; Striking a proper balance between the national fiscal interests and the Community interest a perpetual struggle? bull; Personal income taxation of non-residents And The increasing impact of the EC Treaty Freedoms bull; Why the European Court of Justice should interpret directly applicable Community law as a right to most-favoured nation treatment and a prohibition of double taxation bull; Fiscal Cohesion, Fiscal Territoriality, and Preservation of the (Balanced) Allocation of Taxing Power; What is the Difference? bull; Limitation of the Temporal Effects of Judgments of the ECJ bull; Tax Facilities for State-induced Costs under the State Aid Rules bull; EU Law and rules of tax procedureWeber is the author of 'Influence European Law on Direct Taxation', published 2007 under ISBN 9789041126672 and ISBN 9041126678.