The ECJ Direct Tax Compass is a collection of summaries of the 118 most relevant judgments of the European Court of Justice for the development of EU direct tax law, decided up to 30 April 2008.

• The topical structure and systematic keyword index provides for easy access to each cluster of cases related to the main issues of direct taxation the ECJ ruled upon;

• Additional classification tables facilitate a search on the legal basis of the decisions, the justification grounds the Member States invoked and the procedure types;

• For easy reference the most important texts of positive EC legislation are included;

• The included summaries of non-tax cases help the understanding of the broader framework of EU direct tax law.

The ECJ Direct Tax Compass is an essential reference for all those in business, academia or

government, wishing to gain a better understanding of the ever-expanding field of European direct taxation.

The content of this book is a reproduction of the new IBFD ECJ Direct Tax Case Law database, which provides for comprehensive online search functionalities and is updated on a real time basis.

In addition it contains the pending cases and the full text judgments and Advocate General opinions.