

Pasquale Pistone is Academic Chairman of IBFD, the Netherlands, Full Professor of Tax Law at the University of Salerno, Italy, and holds a Jean Monnet ad Personam Chair in European Tax Law and Policy at WU Vienna, Austria. He is also Professor honoris causa at the Ural State Law University, Russia, Doctor honoris causa at the University of Örebro, Sweden, and Honorary Professor at the University of Cape Town, South Africa.
Meer over de auteursCJEU - Recent Developments in Direct Taxation 2020
Paperback Engels 2021 9783707344509Samenvatting
CJEU – The most important cases in the field of direct taxation
A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver’s seat in the area of direct taxation. All judgements and pending cases, therefore, have to be carefully analyzed by academics as well as practitioners.
This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. The analyses are presented by esteemed national and European tax law experts. By examining the preliminary questions, the arguments brought forward by the parties and existing CJEU case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.
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