ECJ Direct Tax Compass 2010

This handy booklet is a collection of summaries of the 158 most significant judgments of the European Court of Justice relevant for EU direct taxation, classified in a systematic way. The summaries of tax cases included in this booklet range from the very first direct tax case Avoir Fiscal to the most recent ones decided up to 31 January 2010. In addition, summaries of important company law and other non-tax cases are provided. Key features: The ECJ Direct Tax Compass is a collection of summaries of the 158 most significant judgments of the European Court of Justice relevant for EU direct taxation, decided up to 31 January 2010. The topical structure and systematic keyword index provides for easy access to each cluster of cases related to the main issues of direct taxation addressed by the ECJ; Additional classification tables facilitate a search based on the legal basis of the decisions, the justification grounds invoked by the Member States and the types of procedures; For ease of reference, the most important texts of EU direct tax legislation are included; The summaries of non-tax cases help to understand the broader framework of EU direct tax law. The ECJ Direct Tax Compass is an essential reference for all those in business, academia or government, wishing to gain a better understanding of the ever-expanding field of European direct taxation.