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ECJ Direct Tax Case Law
Editors:
Belema Obuoforibo, Tigran Mkrtchyan
Conception: Frans J.G.M. Vanistendael, Julija Petkevica, Richard Resch, Rita Szudoczky
Why subscribe to ECJ Direct Tax Case Law?
When you look for the essentials of an ECJ Case on direct tax, you need instant access to the case summaries in ECJ Direct Tax Case Law. The core of this online product are the case summaries, which give you a condensed view on the implications of the ECJ decisions. For your convenience, there are references to legislation, directives and the full text versions of the ECJ Cases and AG Opinions.
- Comprehensive - a one-stop resource for ECJ Direct Tax Case Law information. Designed with your needs in mind, this online product provides you with case summaries, links to legislation, directives, full text of the cases, opinions and more.
- Ease of use - this online product has been designed to make your life easier. The consistent approach lends itself to finding relevant information quickly and efficiently.
- Continuously updated - the importance of updating the ECJ Direct Tax Case Law is beyond refute. New summaries and additional information will be continuously added to ensure that you have the latest information at your disposal.
- An eye to the future - pending cases will also be included, with relevant facts and a description of
follow-up actions or decisions by Member States and related action by the EC Commission (where accessible).
- Fully integrated - the online product allows for a seamless review of interlinked information in other IBFD products.
Each case covers the essential information of an ECJ case on direct tax, including but not limited to the following:
- Member States involved
- Legal basis of ECJ Judgment
- Keywords
- Grounds for justification
- Synopsis providing the essence of the ECJ case
- Detailed case summary containing facts, legal background and arguments
- References to other ECJ cases
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