299 Notorious examples , in this respect , are Marks & Spencer , 214 Oy AA215 and X Holding.216 The Court started with three cumulative justifications in Marks & Spencer , reduced them to two in Oy AA and , eventually , had to admit ...
Moreover, this book can be useful to academics without a legal background in approaching technical issues raised by European Union tax law, as well as give inspiration to the most experienced European direct tax law experts.
This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law.
This edition has some structural changes, primarily made to adapt the analysis of European tax integration to the application of the EU Charter on Fundamental Rights in tax matters and the development of global tax competition.
The sources of EU law relevant for direct taxation / Łukasz Adamczyk, Alicja Majdańska --Coordination of tax laws and tax policies in the EU / Pasquale Pistone, Rita Szudoczky --The relevance of the fundamental freedoms for direct ...
This fifth edition has enhanced the analysis of the implications of the EU Charter of Fundamental Rights for direct taxes and significantly revises the structure and content of the chapters on fundamental freedoms and State aid.
Introduction to European Tax Law on Direct Taxation
Introduction to European Tax Law on Direct Taxation