The Resource Recent case law of the ECJ in direct taxation : trends, tensions, and contradictions

Recent case law of the ECJ in direct taxation : trends, tensions, and contradictions

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Recent case law of the ECJ in direct taxation : trends, tensions, and contradictions
Title
Recent case law of the ECJ in direct taxation : trends, tensions, and contradictions
Creator
Subject
Language
eng
Summary
Recent European Court of Justice (ECJ) case law has caused a lot of uncertainty with regard to direct taxation. The author explains recent trends, tensions, and contradictions in direct taxation resulting from that case law. He focuses on the most recent cases, such as Belgium SPF Finance v. Truck Center SA , Eckelkamp, Orange European Smallcap, and Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt in order to analyse whether the concept of comparability has been developed further by the Court. Furthermore, the author tries to ascertain which and how many grounds of justifications need to be brought forward at the ECJ in order to successfully defend a tax measure. Finally, he takes a closer look at proportionality
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 18 (2009),
http://library.link/vocab/creatorName
Lang, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • direct tax
  • ECJ case law
  • justification
  • proportionality
Label
Recent case law of the ECJ in direct taxation : trends, tensions, and contradictions
Instantiates
Publication
Label
Recent case law of the ECJ in direct taxation : trends, tensions, and contradictions
Publication

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