Summary This book is the result of a 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. 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.   View sample chapter    |    View table of contents

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.

Contributors

Cécile Brokelind [Editor] (Sweden, France); Kristiina Aima (Finland); Andreas Bullen (Norway); Axel Cordewener (Germany); Ana Paula Dourado (Portugal); Søren Friis Hansen (Denmark); Marc Kanter (Sweden); Georg W. Kofler (Austria); Otto Marres (the Netherlands); Georgios Matsos (Greece); Leif Mutén (Introduction); Pasquale Pistone (Italy); Jeppe Rune Stokholm (Denmark); Maria-Elena Scoppio (European Union); Adam Zalasinski (Poland).