Direct Taxation: Recent ECJ Developments

At present, a number of cases regarding fundamental freedoms in respect to direct taxation are pending at the European Court of Justice. This book discusses 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 recognised experts in the field of European tax law of the country that made the request for a preliminary ruling. This guarantees that the discussion of obstacles is embedded in the particular national tax system.