ECJ - Recent Developments in Direct Taxation 2008

A large number of cases pending before the European Court of Justice concern the fundamental freedoms and direct taxation. This book discusses the national background of the most important recent cases and examines possible infringements of the fundamental freedoms. Each analysis focuses 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.