ECJ direct tax compass 2017

In: Travel companion series

Abstract

The ECJ Direct Tax Compass is a collection of summaries of the 265 most significant judgments of the Court of Justice of the European Union, rendered up to 31 January 2017, which are relevant for EU direct taxation. With its useful search features and valuable content, the book serves as a reliable guide through the thicket of ECJ case law on direct taxation. The book contains a keyword index which facilitates topical searches. The summaries of the direct tax cases are classified according to topics representing the most important clusters of issues addressed by the ECJ from 1986 onwards. These are complemented by important texts of EU legislation. Also, several classification tables enable searches according to the legal basis of the decisions and the justification grounds invoked by the Member States