Direct Taxation: Recent Ecj Developments - Couverture rigide

Lang, Michael

 
9789041199164: Direct Taxation: Recent Ecj Developments

Synopsis

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.

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Autres éditions populaires du même titre

9783707304367: Direct Taxation: Recent ECJ Developments: Series on International Tax Law, Volume 25 (Schriftenreihe zum Internationalen Steuerrecht)

Edition présentée

ISBN 10 :  3707304361 ISBN 13 :  9783707304367
Editeur : Linde Verlag Ges.m.b.H., 2003
Couverture souple