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Every professional dealing with taxation in the European Union will greatly appreciate this extraordinarily useful book.
Based on a high-level conference held at the University of Luxembourg in 2014, the book presents detailed expert summaries and analyses of landmark ECJ decisions in direct taxation, each case a starting point for the development of a specific doctrine.
The depth of the analysis, as each author charts a way through the nuances of the Court’s arguments, allows the reader to gain an unparalleled understanding of changes in the relevant subsequent jurisprudence.
The fundamental issues covered are the following:-
For legal academics, this is a unique and fundamental source of essential information and analysis. Crucially, although valuable as a ‘snapshot’ of the current state of EU tax law, this book will remain relevant for practitioners and policymakers as jurisprudence continues to develop over the years to come.