Staringer; Schuch; Lang

ECJ; Recent Developments in Direct Taxation 2007

The European Court of Justice (ECJ) is a driving force in the field of direct tax harmonisation. Therefore, cases pending at the ECJ are very carefully analysed both by academics and practitioners. This book scrutinises the national background of the most important of these recent cases and examines possible infringements of fundamental freedoms. The focus of each analysis is on the questions submitted to the ECJ by the