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Vol 21 No 9 Sept/Oct 2016

Book of the Month

Cover of Goode on Commercial Law

Goode on Commercial Law

Edited by: Ewan McKendrick
Price: £170.00

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ECJ - Recent Developments in Direct Taxation 2014

Edited by: Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck

ISBN13: 9783707333169
Previous Edition ISBN: 9783707330557
Published: April 2015
Publisher: Linde Verlag
Country of Publication: Austria
Format: Paperback
Price: £75.00

Despatched in 5 to 7 days.

A great number of cases pending before the European Court of Justice (ECJ) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the ECJ by the European Com¬mission has been increasing year on year.

The ECJ 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.

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.