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Direct Taxation: Recent Ecj Developments :  Recent Ecj Developments - Michael Lang

Direct Taxation: Recent Ecj Developments

Recent Ecj Developments

By: Michael Lang (Editor)

Hardcover

Published: January 2003
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At present, a number of cases regarding the fundamental freedoms in respect to direct taxation are pending at the European Court of Justice. This book shall discuss the national background of the pending cases and a possible infringement of a fundamental freedom by observing the ECJ's testing scheme on the basis of the request for a preliminary ruling and if available of the opinion of the advocate general. The pending cases are all presented by highly recognized experts in the field of European tax law of the country that made the request for the preliminary ruling. This guarantees that the discussion of obstacles is embedded in the particular tax system.

Prefacep. 5
Contentsp. 7
Cases Filed by Belgian Courts: The AMID Casep. 9
Pending Cases Filed by German Courts: the Lankhorst-Hohorst Case, the Schilling Case, the Arnoud Gerritse Case and the Ulf Thomsen Casep. 35
Pending Cases Filed by Finnish Courts: the Danner Case and the Lindman Casep. 103
Pending Cases Filed by French Courts: the Hughes de Lasteyrie du Saillant Casep. 119
Pending Cases Filed by Austrian Courts: the Lenz Casep. 137
Pending Cases Filed by Dutch Courts: the Bosal Holding Case and the Heirs of H. Barbier Casep. 153
Pending Cases Filed by Dutch Courts: the F. W. L. de Groot Case and Related EC Cases before Dutch Courtsp. 171
Pending Cases by Swedish Courts: the X and Y Case and the Skandia and Ola Ramstedt Casep. 191
Annex: List of Authorsp. 207
Table of Contents provided by Blackwell. All Rights Reserved.

ISBN: 9789041199164
ISBN-10: 9041199160
Audience: Professional
Format: Hardcover
Language: English
Number Of Pages: 208
Published: January 2003
Publisher: Kluwer Law International
Country of Publication: NL
Dimensions (cm): 24.77 x 16.51  x 1.27
Weight (kg): 0.48