Influence of European Law on Direct Taxation

This book showcases the practical insights of some of Europe’s foremost tax advisers and lawyers on recent case law issuing from the European Court of Justice. It also provides readers with informed analysis on how the Court may rule on future controversies impacting direct taxation.

This timely and useful resource will examine each of the following topics, inter alia:

• CFC Legislation and Abuse of Law in the Community

• Free movement of capital and non-member countries – consequences for direct taxation

• Striking a proper balance between the national fiscal interests and the Community interest – a perpetual struggle?

• Personal income taxation of non-residents and the increasing impact of the EC Treaty Freedoms

• Why the European Court of Justice should interpret directly applicable Community law as a right to most-favoured nation treatment and a prohibition of double taxation

• Fiscal Cohesion, Fiscal Territoriality, and Preservation of the (Balanced) Allocation of Taxing Power; What is the Difference?

• Limitation of the Temporal Effects of Judgments of the ECJ

• Tax Facilities for State-induced Costs under the State Aid Rules

• EU Law and rules of tax procedure