ECJ - Recent Developments in Direct Taxation 2012
Series on International Tax Law, Volume 77
(Sprache: Englisch)
A great number of cases pending before the European Court of Justice (ECJ) concern the fundamental freedoms and direct taxation. In addition to the fundamental freedoms, the impact of the provisions of State aid on national tax law has gained more relevance...
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A great number of cases pending before the European Court of Justice (ECJ) concern the fundamental freedoms and direct taxation. In addition to the fundamental freedoms, the impact of the provisions of State aid on national tax law has gained more relevance in recent ECJ case law. The ECJ is a driving force in the field of direct tax harmonization. All judgments and pending cases, therefore, have to be carefully analysed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the ECJ. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms, secondary EU law and State aid are analysed. The analyses are presented by esteemed national and European tax law experts. By examining the preliminary questions, the arguments brought forward by the parties and existing ECJ case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.
Klappentext zu „ECJ - Recent Developments in Direct Taxation 2012 “
A great number of cases pending before the European Court of Justice (ECJ) concern the fundamental freedoms and direct taxation. In addition to the fundamental freedoms, the impact of the provisions of State aid on national tax law has gained more relevance in recent ECJ case law. The ECJ is a driving force in the field of direct tax harmonization. All judgments and pending cases, therefore, have to be carefully analysed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the ECJ. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms, secondary EU law and State aid are analysed. The analyses are presented by esteemed national and European tax law experts. By examining the preliminary questions, the arguments brought forward by the parties and existing ECJ case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.
Autoren-Porträt
ist Vorstand des Instituts für Österreichisches und Internationales Steuerrecht, Wissenschaftlicher Leiter des LL.M.-Studiums International Tax Law sowie Sprecher des Doktorandenkollegs "Doctoral Program in International Business Taxation (DIBT)" der WU. a.o. Professor für Steuerrecht an der Universität von Salerno, Jean Monnet ad personam Chair für Europäisches Steuerrecht und Steuerpolitik an der Wirtschaftsuniversität Wien, Institut für Österreichisches und Internationales Steuerrecht und Academic Chairman des IBFD. ist Professor am Institut für Österreichisches und Internationales Steuerrecht der WU (Wirtschaftsuniversität Wien) sowie Steuerberater und Partner bei Deloitte in Wien.ist Professor am Institut für Österreichisches und Internationales Steuerrecht der WU (Wirtschaftsuniversität Wien) und Partner bei Freshfields Bruckhaus Deringer.
Visiting professor at the Institute for Austrian and International Tax Law at WU Wien and former honorary professor for company taxation and managerial finance at the Institute of Accounting, Controlling and Auditing (ACA) at the University of St. Gallen/Switzerland. Co-Chairman of the Board of Directors of the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at Vienna University of Economics and Business (WU).
Bibliographische Angaben
- 2013, 1st ed., 272 Seiten, Masse: 15,5 x 22,5 cm, Kartoniert (TB), Englisch
- Herausgegeben: Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck
- Verlag: Linde, Wien
- ISBN-10: 3707322904
- ISBN-13: 9783707322903
- Erscheinungsdatum: 18.03.2013
Sprache:
Englisch
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