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Abstract:
EC tax practitioners often find it difficult to locate specific references to precise subjects in the case law. Applying the approach he employed in Kluwer's Directory on EC Case Law on Competition and Directory on EC Case Law on State Aids, René Barents overcomes that difficulty by presenting a collection of case law extracts sorted by key subject areas under the following major topics:
- Fiscal Sovereignty and Community Law
- Direct Taxation and Free Movement
- Restrictions on Free Movement by Tax Measures
- Restrictions Resulting from Disparities between National Tax Systems
- Comparable and Incomparable Tax Situations
- Justifications of Restrictions on Free Movement by Direct Taxation
- Free Movement and Direct Taxation of Natural Persons
- Free Movement and Direct Taxation of Companies and Shareholders
Given this directory's streamlined accessibility to the relevant case law, it will be a useful resource for EC tax specialists.
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