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Landmark Decisions of the ECJ in Direct Taxation
Haslehner, Werner; Kofler, Georg; Rust, Alexander
2015Kluwer Law International


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Keywords :
EU tax law; Fundamental Freedoms; CJEU
Abstract :
[en] This book is the result of a conference held at the University of Luxembourg on 23 January 2014, which aimed to analyse the Court of Justice’s most important decisions on direct taxation and their transformative impact on direct taxation in the EU over the last three decades. Each chapter in this book is based on the authors’ presentations at the conference, in which they focused on a particular landmark decision of the Court of Justice as a starting point for the development of a specific doctrine and followed its development through decisions in later years, critically assessing the strengths and weaknesses of the Luxembourg Court’s reasoning and its path through the complex field of cross-border income taxation. Due to the nature of this project, the individual chapters’ topics, such as the Schumacker doctrine, the Marks & Spencer exception, or the impact of Cadbury Schweppes, will seem familiar to readers who are well versed in EU tax law. Yet, the depth of the analysis of each landmark case, which is explored from its historic roots and original reasoning, allows the reader to gain an unparalleled understanding of the development and minute changes in the relevant subsequent jurisprudence as the authors chart a way through the nuances of the Court’s arguments. Necessarily a snapshot of the current state of the law, it allows this book to remain relevant as the jurisprudence develops further over the years to come.
Disciplines :
European & international law
Tax law
Editor :
Haslehner, Werner  ;  University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit
Kofler, Georg
Rust, Alexander
External co-authors :
Language :
Title :
Landmark Decisions of the ECJ in Direct Taxation
Publication date :
28 October 2015
Publisher :
Kluwer Law International
Number of pages :
Collection name :
International Tax Conferences of the University of Luxembourg, Vol. 4
Available on ORBilu :
since 25 June 2014


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