The European Court of Justice (ECJ) is a driving force in the field
of direct tax harmonisation. Therefore, cases pending at the ECJ
are very carefully analysed both by academics and
practitioners.Continuously a large number of cases pending before
the European Court of Justice concernthe fundamental freedoms and
direct taxation. This book scrutinises the national background of
the most important of these recent cases and examines possible
infringements of fundamental freedoms. The focus of each analysis
is on the questions submitted to the ECJ by the national courts.
Moreover, where available, the opinion of the Advocate General is
discussed. The cases are presented by esteemed national and
European tax law experts. This book goes to the heart of the
national tax systems, exposing hidden obstacles to fundamental
freedoms.
Univ.-Prof. Dr. Dr. h.c. Michael Lang, Vorstand des Instituts für Österreichisches und Internationales Steuerrecht der WU; wissenschaftlicher Leiter des LL.M.-Studiums International Tax Law der WU; Schriftleiter der Fachzeitschrift Steuer und Wirtschaft International (SWI) , Präsident der International Fiscal Association (IFA) Österreich, Chairman des Academic Committee (AC) der European Association of Tax Law Professors (EATLP); vormals Partner bei Deloitte (bis 2004).
