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E-book

Title ECJ direct tax compass 2017 / Madalina Cotrut
Published Amsterdam : IBFD Publications, 2017

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Description 1 online resource (984 pages)
Series Travel companion series
Travel companion series
Summary The ECJ Direct Tax Compass is a collection of summaries of the 265 most significant judgments of the Court of Justice of the European Union, rendered up to 31 January 2017, which are relevant for EU direct taxation. With its useful search features and valuable content, the book serves as a reliable guide through the thicket of ECJ case law on direct taxation. The book contains a keyword index which facilitates topical searches. The summaries of the direct tax cases are classified according to topics representing the most important clusters of issues addressed by the ECJ from 1986 onwards. These are complemented by important texts of EU legislation. Also, several classification tables enable searches according to the legal basis of the decisions and the justification grounds invoked by the Member States
Subject Direct taxation -- Law and legislation -- European Union countries -- Cases
Income tax -- Law and legislation -- European Union countries -- Cases
BUSINESS & ECONOMICS -- Public Finance.
EU/EC Court of Justice.
Fiscal law.
UE/CE Cour de justice.
Droit fiscal.
Direct taxation -- Law and legislation
Income tax -- Law and legislation
European Union.
Union européenne.
European Union countries
Genre/Form Trials, litigation, etc.
Form Electronic book
Author Cotrut, Madalina, editor.
ISBN 9789087224202
9087224206