Reference : Landmark Decisions of the ECJ in Direct Taxation
Books : Collective work published as editor or director
Law, criminology & political science : Tax law
Law, criminology & political science : European & international law
Landmark Decisions of the ECJ in Direct Taxation
Haslehner, Werner mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
Kofler, Georg mailto []
Rust, Alexander mailto []
Kluwer Law International
International Tax Conferences of the University of Luxembourg, Vol. 4
[en] EU tax law ; Fundamental Freedoms ; CJEU
[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.
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