Direct Taxation: Recent ECJ Developments (inbunden)
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Inbunden (Hardback)
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Kluwer Law International
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234 x 156 x 13 mm
477 g
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52:B&W 6.14 x 9.21in or 234 x 156mm (Royal 8vo) Case Laminate on White w/Gloss Lam
Direct Taxation: Recent ECJ Developments (inbunden)

Direct Taxation: Recent ECJ Developments

Inbunden Engelska, 2003-01-01
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A number of cases regarding the fundamental freedoms in respect to direct taxation are pending at the European Court of Justice in 2003. This book discusses the national background of the pending cases and a possible infringement of a fundamental freedom by observing the ECJ's testing scheme on the basis of the request for a preliminary ruling and, if available - of the opinion of the advocate general. The pending cases are all presented by highly recognized experts in the field of European tax law of the country that made the request for the preliminary ruling. This guarantees that the discussion of obstacles is embedded in the particular tax system.
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Cases filed by Belgian courts: the AMID case, Luc de Broe. Pending cases filed by German courts: the Lanckhorst-Hohorst case, the Schilling Case, the Arnaud case and the Ulf Thomsen case, Axel Cordewener. Pending cases filed by French courts: the Hughes de Lasteryrie du Saillant case, Philippe Martin. Pending cases filed by Austrian courts: the Lenz case, Josef Schuch. Pending cases filed by Dutch courts - the Bosal Holding case and the heirs of H. Barbier case, Peter J. Wattel. Pending filed by Swedish courts - the X and Y case and the Skandia and Ola Ramstedt, Bertil Wiman.