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.
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This book is part of the GREIT series
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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".
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).