IBFD uses only first-party cookies for functional and statistical purposes, which do not require consent. More information can be found in our Cookie Policy. IBFD’s policy on the use and protection of personal data is outlined in our Privacy Statement.

Processing...
Continue shopping Go to cart
return to product list

Towards a Homogeneous EC Direct Tax Law

An assessment of the EU Member States’ responses to the ECJ’s case law.
 
 
tab_0
Title:

Towards a Homogeneous EC Direct Tax Law

Editor(s):
Cécile Brokelind
Date of publication:
ISBN:

978-90-8722-003-7

Type of publication:

Print Book

Number of pages:

462

Terms:

Shipping fees apply. View shipping information

Price:
EUR 120 / USD 150 (VAT excl.)
Order Print
tab_1
Title:

Towards a Homogeneous EC Direct Tax Law

Author(s):
Date of publication:
ISBN:

978-90-8722-003-7

Type of publication:

Online Book

Number of pages:

462

Access:

Up to five users. View purchase information

Price:
EUR 120 / USD 150 (VAT excl.)
Order Online Book
tab_offer
  • Order both the print and online version of a book and receive a 20% discount on each format. The discount is calculated automatically in your shopping cart.
  • Bulk discounts apply to orders of 11 or more books of the same format (this goes for each of the formats). The offer is not valid for resellers.
  • Students are entitled to a 50% discount on IBFD books (valid student card required).
To obtain the bulk or student discount, contact Customer Support.
Towards a Homogeneous EC Direct Tax Law

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 Conference
This 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

Sample chapter
 

This book is part of the GREIT series

View other titles in the series
 

Downloads

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
     

 

Contributor(s)

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).
As we value your opinion, we invite you to share your thoughts about this IBFD book with other clients.
 
Send us your review
return to product list