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Towards a Homogeneous EC Direct Tax Law
An assessment of the EU Member States’ responses to the ECJ’s case law.
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- Title:
Towards a Homogeneous EC Direct Tax Law
- Editor(s):
Cécile Brokelind
- Date of publication:
May 2007
- ISBN:
978-90-8722-003-7
- Type of publication:
Print Book
- Number of pages:
462
- Terms:
Price includes delivery. View purchase information
- Price:
- € 120 / $ 150 (VAT excl.)
- tab_1
- Title:
Towards a Homogeneous EC Direct Tax Law
- Author(s):
Cécile Brokelind
- Date of publication:
May 2007
- ISBN:
978-90-8722-003-7
- Type of publication:
Online Book
- Number of pages:
462
- Access:
Up to five users. View purchase information
- Price:
- € 120 / $ 150 (VAT excl.)
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- There are currently 4 books available based on the discussions of the GREIT conferences held in 2006, 2007, 2008 and 2009. The other titles are:
The Acte Clair in EC Direct Tax Law
Legal Remedies in European Tax Law
Traditional and Alternative Routes to European Tax IntegrationOrder 2 of these GREIT books and receive a 20% discount. Order 3 or more of the books and receive a massive 30% discount. This offer is valid for either print or online format.
- Towards a Homogeneous EC Direct Tax Law
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Why this book?
The purpose of the book is two-fold: (i) to present an empirical study of the effects of the ECJ’s case law and (ii) to determine whether the Member States’ responses contribute to the uniform application of EC tax law.The book aims to improve the understanding of the effects of the ECJ’s case law by providing a comparative review of the practices of the respective courts and tribunals when a case raises an issue of EC tax law.Each contributor presents the way the domestic judges and tax authorities have applied and are applying ECJ case law in their country.GREIT ConferenceThis book is the result of a GREIT conference hosted by Lund University in June 2006, where experts from different Member States of the EU and EEA reported on their State’s reactions to ECJ’s rulings in the field of direct taxation.Following on from this topic, three future conferences were held in 2007 in Lisbon on"The Meaning and Scope of the Acte Clair Doctrine” , in Cetara in 2008 on “Legal Remedies in European Tax Law” and in Amsterdam in 2009 on "Traditional and Alternative Routes to European Tax Integration".Downloads
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Main Contents
- Part One: General Reflections on the Role of ECJ Rulings and Infringement Procedures in EC Law.
- Part Two: A Dynamic Approach to the ECJ's Rulings.
- Part Three: The Attitude of Two Original Member States towards the ECJ's Rulings.
- Part Four: The Scandinavian Approach to the ECJ's Rulings.
- Part Five: The Mediterranean Approach to the ECJ's Rulings.
- Part Six: New Member States' Approach to the ECJ's Rulings: The Example of Poland
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