Introduction To European Tax Law On Direct Taxation

Download Introduction To European Tax Law On Direct Taxation full books in PDF, epub, and Kindle. Read online Introduction To European Tax Law On Direct Taxation ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!

Introduction to European Tax Law on Direct Taxation

Author : Michael Lang
Publisher : Linde Verlag GmbH
ISBN 13 : 3709412668
Total Pages : 346 pages
Book Rating : 4.7/5 (94 download)

DOWNLOAD NOW!

Book Synopsis Introduction to European Tax Law on Direct Taxation by : Michael Lang

Download or read book Introduction to European Tax Law on Direct Taxation written by Michael Lang and published by Linde Verlag GmbH. This book was released on 2022-08-25 with total page 346 pages. Available in PDF, EPUB and Kindle. Book excerpt: Basic knowledge of European Tax Law This concise handbook has become a traditional instrument for gaining basic knowledge of European tax law with emphasis on direct taxes. It is directed at students, experienced international tax specialists with little knowledge of European law, European law specialists and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. Moreover, this book can be useful to academics without a legal background in approaching technical issues raised by European Union tax law, as well as give inspiration to the most experienced European direct tax law experts. This seventh edition further refines and updates the content, but also enhances the coordination across the chapter and the selection of case law in line with the weight that it carries for the development of European tax law. An indispensable consultation tool - Introduction to European Tax Law on Direct Taxation.

Introduction to European Tax Law

Author : Michael Lang
Publisher : Spiramus Press
ISBN 13 : 9781907444685
Total Pages : 0 pages
Book Rating : 4.4/5 (446 download)

DOWNLOAD NOW!

Book Synopsis Introduction to European Tax Law by : Michael Lang

Download or read book Introduction to European Tax Law written by Michael Lang and published by Spiramus Press. This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook is a concise guide for those who are interested in obtaining a basic knowledge of European tax law. Designed for students, it should be useful as well for experienced international tax specialists with little knowledge of European law, for European law specialists who are reluctant to approach the technicalities of direct taxation, and for non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. The book will also be useful to academics without a legal background, in order to approach the technical issues raised by European Union tax law. This third edition has been updated and upgraded. For the purpose of enhancing the handbook's content and its flexible use, the book contains (flow) charts, a table of all the ECJ judgments quoted, indicating the marginal number and chapter in which they have been analyzed, and an analytical index. Considering the complexity of European direct tax law and the relevant ECJ case law, such features will also make this handbook an indispensable tool for the most experienced European direct tax law experts.

Introduction to European Tax Law: Direct Taxation

Author : Karoline Spies
Publisher : Spiramus Press Ltd
ISBN 13 : 1913507467
Total Pages : 361 pages
Book Rating : 4.9/5 (135 download)

DOWNLOAD NOW!

Book Synopsis Introduction to European Tax Law: Direct Taxation by : Karoline Spies

Download or read book Introduction to European Tax Law: Direct Taxation written by Karoline Spies and published by Spiramus Press Ltd. This book was released on 2023-01-02 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. Designed for students, it should also be useful for experienced international tax specialists with little knowledge of European law, European law specialists who are reluctant to approach the technicalities of direct taxation and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. This book should also help academics without a legal background to approach the technical issues raised by European Union tax law. This edition contains selected relevant information available as of 30 June 2022. It retains all of the features and tools contained in the previous editions (including the final charts, which our readers very much appreciate). In this edition we have also included a list of relevant documents and a selection of reference textbooks on European tax law in five languages, which we found of potential interest to our readers.

Introduction to European Tax Law on Direct Taxation

Author : MICHAEL LANG;PASQUALE PISTONE;JOSEF SCHUCH;CLAUS S.
Publisher :
ISBN 13 : 9783709407615
Total Pages : 298 pages
Book Rating : 4.4/5 (76 download)

DOWNLOAD NOW!

Book Synopsis Introduction to European Tax Law on Direct Taxation by : MICHAEL LANG;PASQUALE PISTONE;JOSEF SCHUCH;CLAUS S.

Download or read book Introduction to European Tax Law on Direct Taxation written by MICHAEL LANG;PASQUALE PISTONE;JOSEF SCHUCH;CLAUS S. and published by . This book was released on with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Introduction to European Tax Law on Direct Taxation

Author : Michael Lang
Publisher :
ISBN 13 : 9781910151693
Total Pages : 374 pages
Book Rating : 4.1/5 (516 download)

DOWNLOAD NOW!

Book Synopsis Introduction to European Tax Law on Direct Taxation by : Michael Lang

Download or read book Introduction to European Tax Law on Direct Taxation written by Michael Lang and published by . This book was released on 2018 with total page 374 pages. Available in PDF, EPUB and Kindle. Book excerpt: The sources of EU law relevant for direct taxation / Łukasz Adamczyk, Alicja Majdańska --Coordination of tax laws and tax policies in the EU / Pasquale Pistone, Rita Szudoczky --The relevance of the fundamental freedoms for direct taxation / Ivan Lazarov --The state aid provisions of the TFEU in tax matters / Alexandra Miladinovic --The parent-subsidiary directive / Mario Tenore --The merger directive / Matthias Hofstätter, Daniela Hohenwarter-Mayr --The interest and royalties directive / Dimitar Hristov --The anti-tax avoidance directive / Sriram Govind, Stephanie Zolles --Mutual assistance in direct tax matters / Michael Schilcher, Karoline Spies, Sabine Zirngast --The EU Arbitration Convention and Directive / Jean-Philippe Van West, Christiane Zöhrer --Table of CJEU case law --Table of equivalences.

EU Tax Law

Author : Marjaana Helminen
Publisher : IBFD
ISBN 13 : 9087220960
Total Pages : 453 pages
Book Rating : 4.0/5 (872 download)

DOWNLOAD NOW!

Book Synopsis EU Tax Law by : Marjaana Helminen

Download or read book EU Tax Law written by Marjaana Helminen and published by IBFD. This book was released on 2011 with total page 453 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with all the EC law norms that are relevant from the perspective of direct taxes. It explains how these norms are, and should be, interpreted and how they affect national tax laws and the tax treatment in EU Member States. It begins by giving a comprehensive overview of the basic principles and concepts of EC tax law and all relevant articles of the EC Treaty, analysing them in the light of direct tax case law. A discussion follows covering all relevant EC directives and recommendations and other soft law material on direct taxes. Reference is made to all relevant judgments of the EC Court on direct taxes. The book includes a chapter on the tax treatment of the different EU entity forms and the future of corporate taxation, with a separate chapter dedicated to the EC law issues related to transfer pricing and to the EC law norms on administrative assistance in tax matters.

European Tax Law Seventh Edition

Author : Peter J. Wattel
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403505915
Total Pages : 578 pages
Book Rating : 4.4/5 (35 download)

DOWNLOAD NOW!

Book Synopsis European Tax Law Seventh Edition by : Peter J. Wattel

Download or read book European Tax Law Seventh Edition written by Peter J. Wattel and published by Kluwer Law International B.V.. This book was released on 2018-11-20 with total page 578 pages. Available in PDF, EPUB and Kindle. Book excerpt: The seventh edition of this two-volume set brings a comprehensive and systematic survey of European Tax Law up to January 2018. It provides a state of the art clarification and analysis of the implications of the EU Treaties and secondary EU law for national and bilateral tax law. From the consequences of the EU free movement rights - to the soft law meant to put a halt to harmful tax competition. The seventh edition of European Tax Law offers a cutting-edge analysis of the field surrounding tax law across Europe. It puts forward a thought-provoking discussion of the current EU tax rules, as well as of the EU Court’s case law in tax matters. Previous editions were highly regarded as a staple overview of EU tax law among EU tax law practitioners, policymakers, the judiciary and academics alike. With its updated legislation and case-law up to January 2018, this new edition maintains its unparalleled depth and clarity as the go-to reference book in the field. This first volume of the abridged student edition of ‘European Tax Law’ covers: 1. The consequences of the EU free movement rights, the EU State aid prohibition, the EU Charter of Fundamental Rights and the general principles of EU law for national tax law, tax treaties, national (tax) procedure, State liability and relations with third States, as they appear from the case law of the Court of justice of the EU 2. Secondary EU law in force and proposed on direct taxes: the Parent-Subsidiary Directive, the Tax Merger Directive, the Interest and Royalties Directive, cross-border tax dispute settlement instruments, the Anti-Tax Avoidance Directive and the C(C)CTB proposal 3. The exchange of information and other administrative assistance in the assessment and recovery of taxes between the EU Member States 4. Soft Law on Harmful Tax Competition 5. Procedural matters and the extent of judicial protection The upcoming second volume of this set will cover harmonization of indirect taxation, energy taxation and capital duty, as well as administrative cooperation in the field of indirect taxation.

Terra/Wattel – European Tax Law

Author : Peter J. Wattel
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403505842
Total Pages : 863 pages
Book Rating : 4.4/5 (35 download)

DOWNLOAD NOW!

Book Synopsis Terra/Wattel – European Tax Law by : Peter J. Wattel

Download or read book Terra/Wattel – European Tax Law written by Peter J. Wattel and published by Kluwer Law International B.V.. This book was released on 2018-11-20 with total page 863 pages. Available in PDF, EPUB and Kindle. Book excerpt: Peter J. Wattel is Advocate General in the Supreme Court of the Netherlands, State Councillor extraordinary in the Netherlands Council of State and professor of EU tax law at the Amsterdam Centre for Tax Law (ACTL), University of Amsterdam. Otto Marres is professor at the ACTL and tax lawyer at Meijburg & Co., Amsterdam. Hein Vermeulen is professor at the ACTL and Director of PwC’s EU Direct Tax Group. The seventh edition of this two-volume set brings a comprehensive and systematic survey of European Tax Law up to January 2018. It provides a state of the art clarification and analysis of the implications of the EU Treaties and secondary EU law for national and bilateral tax law. From the consequences of the EU free movement rights - to the soft law meant to put a halt to harmful tax competition. The seventh edition of European Tax Law offers a cutting-edge analysis of the field surrounding tax law across Europe. It puts forward a thought-provoking discussion of the current EU tax rules, as well as of the EU Court’s case law in tax matters. Previous editions were highly regarded as a staple overview of EU tax law among EU tax law practitioners, policymakers, the judiciary and academics alike. With its updated legislation and case-law up to January 2018, this new edition maintains its unparalleled depth and clarity as the go-to reference book in the field. This first volume of ‘European Tax Law’ extensively covers: 1. The consequences of the EU free movement rights, the EU State aid prohibition, the EU Charter of Fundamental Rights and the general principles of EU law for national tax law, tax treaties, national (tax) procedure, State liability and relations with third States, as they appear from the case law of the Court of justice of the EU 2. Secondary EU law in force and proposed on direct taxes: the Parent-Subsidiary Directive, the Tax Merger Directive, the Interest and Royalties Directive, cross-border tax dispute settlement instruments, the Anti-Tax Avoidance Directive and the C(C)CTB proposal 3. The exchange of information and other administrative assistance in the assessment and recovery of taxes between the EU Member States 4. Soft Law on Harmful Tax Competition 5. Procedural matters and the extent of judicial protection The upcoming second volume of this set will cover harmonization of indirect taxation, energy taxation and capital duty, as well as administrative cooperation in the field of indirect taxation.

European Tax Law

Author : B. J. M. Terra
Publisher :
ISBN 13 :
Total Pages : 904 pages
Book Rating : 4.F/5 ( download)

DOWNLOAD NOW!

Book Synopsis European Tax Law by : B. J. M. Terra

Download or read book European Tax Law written by B. J. M. Terra and published by . This book was released on 2008 with total page 904 pages. Available in PDF, EPUB and Kindle. Book excerpt: The completely revised sixth edition of this leading work brings its comprehensive and systematic survey of European Tax Law up to December 2011. With its thorough and critical discussion of the EU tax rules in force and of the European Court's case law in tax matters, it surpasses every other source in its clarification and analysis of the implications of the Treaties on European Union and on the functioning of the EU for national taxation, and of EU tax harmonization policy. Its in-depth coverage includes: 1. the consequences of the TFEU and of general EU law principles for national tax law, tax treaties, national (tax) procedure, State liability, and the national budget, as shown by the case law of the Court of Justice of the EU; 2. EU harmonization and coordination policies as regards both indirect and direct taxes, including soft law; 3. EU law in force and proposed on indirect taxes (Value Added Tax, Community Customs Code, Excises and Energy Taxation, Capital Duty, and the Financial Transactions Tax proposal); 4. EU law in force and proposed on direct taxes (Parent-Subsidiary Directive, Tax Merger Directive, Interest and Royalties Directive, Transfer Pricing Arbitration Convention, Savings Interest Directive, and the CCCTB proposal); 5. tax aspects of the EEIG, the SE, and the SCE; and 6. administrative cooperation and recovery assistance between the Member States. Procedural matters and the extent of judicial protection are emphasized throughout the book's three parts: I. general EU law and taxation; II. positive integration; and III. negative integration of direct taxation. Prized in previous editions as the reference book for tax and EU law practitioners, tax administrators, the judiciary, academics, and tax or EU law policymakers, this new edition will continue to be of immense value to all tax and EU law professionals.

Traditional and Alternative Routes to European Tax Integration

Author : Dennis Weber
Publisher : IBFD
ISBN 13 : 9087220839
Total Pages : 377 pages
Book Rating : 4.0/5 (872 download)

DOWNLOAD NOW!

Book Synopsis Traditional and Alternative Routes to European Tax Integration by : Dennis Weber

Download or read book Traditional and Alternative Routes to European Tax Integration written by Dennis Weber and published by IBFD. This book was released on 2010 with total page 377 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax integration within the European Union can take place in many ways. In this book, various instruments which the Member States and the European Union have available to attain tax integration are discussed and their mutual relationship is studied. The book includes a general report drafted by the editor and is divided into seven parts focusing on (i) Sources of EU law for integration in direct and indirect taxation, (ii) Soft law: Solution or disillusion? Limits?, (iii) Infringement procedures: Another way to move things further?, (iv) Comitology, (v) Relationship between primary and secondary EU law, (vi) VAT Directive tested against primary law, and (vii) Direct tax directives tested against primary law. The book is the outcome of the fourth annual conference of the GREIT (Group for Research on European and International Taxation).

Research Handbook on European Union Taxation Law

Author : Christiana HJI Panayi
Publisher : Edward Elgar Publishing
ISBN 13 : 1788110846
Total Pages : 672 pages
Book Rating : 4.7/5 (881 download)

DOWNLOAD NOW!

Book Synopsis Research Handbook on European Union Taxation Law by : Christiana HJI Panayi

Download or read book Research Handbook on European Union Taxation Law written by Christiana HJI Panayi and published by Edward Elgar Publishing. This book was released on 2020-01-31 with total page 672 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.

European Tax Law

Author : Martijn Schippers
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403542055
Total Pages : 435 pages
Book Rating : 4.4/5 (35 download)

DOWNLOAD NOW!

Book Synopsis European Tax Law by : Martijn Schippers

Download or read book European Tax Law written by Martijn Schippers and published by Kluwer Law International B.V.. This book was released on 2022-01-22 with total page 435 pages. Available in PDF, EPUB and Kindle. Book excerpt: European Tax Law Seventh Edition Volume II Marie Lamensch, Madeleine Merkx, Martijn Schippers, Ilona van den Eijnde Marie Lamensch is Professor of taxation at the UCLouvain and the Free University of Brussels and a lawyer at the Brussels’ Bar. She is also a member of the VAT Expert Group of the European Commission. Madeleine Merkx is Professor of indirect taxes at Erasmus University Rotterdam and a partner at the Tax Research Center of BDO the Netherlands. Martijn Schippers is Assistant Professor in customs law and indirect taxation at the Erasmus School of Law, programme coordinator of EFS’ Post-Master in EU Customs Law and member of EY’s Global Trade & Customs team in the Netherlands. Ilona van den Eijnde is Academic Teacher in customs law and indirect taxation at the Erasmus School of Law and a lawyer at EY in Rotterdam, specialized in customs, environmental & lifestyle taxation. The seventh edition of this leading textbook brings its comprehensive and systematic survey of European Indirect Tax Law up to July 2021. With its critical discussion of the EU tax rules in force and of the relevant ECJ case law, it surpasses every other edition in its clarification and analysis of the EU regulatory framework applicable to indirect taxes. The in-depth coverage of this Volume II includes: The Union Customs legislation The harmonised Union VAT legislation The harmonised Union excise and environmental tax legislation The Union administrative cooperation regulatory framework applicable to indirect taxes. Volume I of this book covers general topics of EU law relevant for taxation and EU law on direct taxation. Ben J.M. Terra (University of Amsterdam, the Netherlands, and Lund University, Sweden) and Peter J. Wattel (University of Amsterdam) wrote the first six editions of this handbook

Taxation in European Union

Author : Pietro Boria
Publisher : Springer
ISBN 13 : 3319539191
Total Pages : 208 pages
Book Rating : 4.3/5 (195 download)

DOWNLOAD NOW!

Book Synopsis Taxation in European Union by : Pietro Boria

Download or read book Taxation in European Union written by Pietro Boria and published by Springer. This book was released on 2017-04-04 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive and systematic overview of the main topics of taxation in European law. The sequence of arguments follows an institutional logic, respecting the academic tradition of tax law. It first outlines the general framework of EU institutions, with a particular focus on the set of regulations regarding taxation with reference to the stage of formation of EU rules and the potential contrast with national legal systems. It then explores the general principles emerging from the European treaties that typically involve the taxation system, and examines in detail the fiscal importance of European freedoms, the principle of tax non-discrimination, the balance between national interest and EU values, tax harmonization, state aids and other general principles applicable in tax jurisdiction. Lastly, it offers an overall assessment of the development of the European integration process, with particular regard to the nexus between taxation power and sovereignty, in order to highlight the possible and desirable next stages of the evolution of “European tax law”.

EU Tax Law and Policy in the 21st Century

Author : Werner Haslehner
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041188169
Total Pages : 440 pages
Book Rating : 4.0/5 (411 download)

DOWNLOAD NOW!

Book Synopsis EU Tax Law and Policy in the 21st Century by : Werner Haslehner

Download or read book EU Tax Law and Policy in the 21st Century written by Werner Haslehner and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: Major changes in EU tax law demand an analysis of not just the current state of the field, but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law, and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts. Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as: – non-discrimination; – state aid rules; – fundamental freedoms; – discretionary power of national tax authorities; – tax competition in the internal market; – cross-border exchange of tax information; – corporate tax harmonization; – EU and Member States’ external relations; and – the limits of judicial authority in tax policy. As an authoritative,detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book will be a welcome addition to the arsenal available to tax practitioners dealing with European tax matters, as well as interested policymakers and academics.

European Tax Law

Author : Ben J. M. Terra
Publisher :
ISBN 13 : 9789041138774
Total Pages : 0 pages
Book Rating : 4.1/5 (387 download)

DOWNLOAD NOW!

Book Synopsis European Tax Law by : Ben J. M. Terra

Download or read book European Tax Law written by Ben J. M. Terra and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The completely revised sixth edition of this leading work brings its comprehensive and systematic survey of European Tax Law up to December 2011. With its critical discussion of the EU tax rules in force and of the European Court's case law in tax matters, it surpasses every other textbook in its clarification and analysis of the implications of the Treaties on European Union and on the functioning of the EU for national taxation, and of EU tax harmonization policy. Its in-depth coverage includes: 1. the consequences of the TFEU provisions and of the general principles of EU law for national tax law, tax treaties, national (tax) procedure, State liability, and the national budget, as shown by the case law of the Court of Justice of the EU; 2. EU harmonization and coordination policies as regards both indirect and direct taxes, including soft law; 3. EU law in force on indirect taxes (Value Added Tax, Community Customs Code, Excises and Energy Taxation); 4. EU law in force and proposed on direct taxes (Parent-Subsidiary Directive, Tax Merger Directive, Interest and Royalties Directive, Transfer Pricing Arbitration Convention, Savings Interest Directive, and the CCCTB proposal); and 5. assessment and recovery assistance between the Member States. Procedural matters and the extent of judicial protection are emphasized throughout the book's three parts - I. general EU law and taxation; II. positive integration; and III. negative integration of direct taxation. Prized in previous editions as the textbook for tax law and EU law students, this new edition will continue to be of immense value to law school and university programs in (international) tax law and in European Union law.

EC Law and the Sovereignty of the Member States in Direct Taxation

Author : Mathieu Isenbaert
Publisher : IBFD
ISBN 13 : 9087220677
Total Pages : 925 pages
Book Rating : 4.0/5 (872 download)

DOWNLOAD NOW!

Book Synopsis EC Law and the Sovereignty of the Member States in Direct Taxation by : Mathieu Isenbaert

Download or read book EC Law and the Sovereignty of the Member States in Direct Taxation written by Mathieu Isenbaert and published by IBFD. This book was released on 2010 with total page 925 pages. Available in PDF, EPUB and Kindle. Book excerpt: In order to develop a suitable framework for the analysis of the European Court of Justice (ECJ) case law, it is first analysed what significance, if any, the concept of 'sovereignty' has in the contemporary supranational environment of the European Union. All too often, tax scholars equate 'sovereignty' with the concepts of 'competence' or 'jurisdiction'. It will be established in this thesis that a much more specific and higher-level meaning is to be attributed to the 'sovereignty' concept, which goes beyond the strictly legal concepts of 'competence' or 'jurisdiction'. The cornerstone of this thesis, however, is an extensive analysis of the case law of the ECJ in direct tax matters, including a comparison with its non-tax case law. A new kind of methodology is used in discussing the cases: they are categorized according to whether a discrimination - or a restriction - based analysis was applied by the ECJ.

CJEU - Recent Developments in Direct Taxation 2020

Author : Georg Kofler
Publisher : Linde Verlag GmbH
ISBN 13 : 3709411955
Total Pages : 280 pages
Book Rating : 4.7/5 (94 download)

DOWNLOAD NOW!

Book Synopsis CJEU - Recent Developments in Direct Taxation 2020 by : Georg Kofler

Download or read book CJEU - Recent Developments in Direct Taxation 2020 written by Georg Kofler and published by Linde Verlag GmbH. This book was released on 2021-10-15 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: CJEU – The most important cases in the field of direct taxation A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver’s seat in the area of direct taxation. All judgements and pending cases, therefore, have to be carefully analyzed 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 CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. 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 CJEU 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.