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CJEU - Recent Developments in Direct Taxation 2022

Schriftenreihe zum Internationalen Steuerrecht

Paperback Engels 2024 9783714303940
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CJEU – The most important cases in the field of direct taxation

A great number of cases pending before the European Court of Justice (CJEU) concern the fundamental freedoms and state aid in respect of 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 a driving force in the field of direct tax harmonization. All judgments and pending cases, therefore, have to be carefully analysed 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 state aid rules are analysed. The analyses are presented by esteemed national and European tax law experts. The authors focus on the preliminary questions submitted to the CJEU by the national courts and the CJEU case law which could be of relevance for driving future judgments. This book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.


Aantal pagina's:272
Uitgever:Linde Verlag


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Over Georg Kofler

Professor Dr Georg Kofler, LL.M. (NYU), is a Professor for International Tax Law at the Institute for Austrian and International Tax Law at WU, Austria. He has worked in the field of taxation, especially European and international taxation, for more than two decades in various positions in academia, government practice, and as an independent expert. He currently serves, inter alia, as a Vice-Chair of the Permanent Scientific Committee (PSC) of the International Fiscal Association (IFA) and as the Chair of the CFE Tax Advisers Europe's ECJ Task Force. He was a visiting professor at the University of Florida, USA (2013 and 2018), the University of Sydney, Australia (2016), and New York University, USA (2019). Before joining WU in 2020, he was a tax professor and head of the tax law institute at the University of Linz, Austria.

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Over Pasquale Pistone

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. Professor Dr Pistone is Editor-in-Chief of the World Tax Journal, the International Tax Studies, the Doctoral Series, and the Global Tax Treaty Commentaries. He is co-editor of Diritto e Pratica Tributaria Internazionale and a member of the editorial committee of many other tax law periodicals around the world. In addition, he is Co-Director of IBFD's Observatory for the Protection of Taxpayers' Rights, Co-Chair of the Tax Committee of the International Law Association, Secretary of the Executive Board of the European Association of Tax Law Professors, Member of the Permanent Scientific Committee of the International Fiscal Association, and President of the Ius Fiscale Europaeum research centre. He is also President of the Italian Association for Latin American Tax Law and, in such capacity, member of the Board of Directors of the Latin American Institute for Tax Law. Professor Dr Pistone has (co-)edited more than 60 books, (co-)authored 8 books, and (co-)written more than 240 articles and book chapters. His core research areas are international and European tax law.

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