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A great number of cases pending before the European Court of Justice (ECJ) concern the fundamental freedoms and direct taxation. In addition to the fundamental freedoms, the impact of the provisions of State aid on national tax law has gained more relevance in recent ECJ case law. The ECJ is a driving force in the field of direct tax harmonization. All judgments and pending cases, therefore, have to be carefully analysed by academics as well as practitioners.
This book discusses the most important cases in the field of direct taxation pending before or recently decided by the ECJ. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms, secondary EU law and State aid are analysed. The analyses are presented by esteemed national and European tax law experts. By examining the preliminary questions, the arguments brought forward by the parties and existing ECJ case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.

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Prof. Dr. Pasquale Pistone, a.o. Professor für Steuerrecht an der Universität von Salerno und EURYI-ESF Professor an der Wirtschaftsuniversität Wien, Institut für Österreichisches und Internationales Steuerrecht.

Univ.-Prof. Dr. Dr. h.c. Michael Lang, Vorstand des Instituts für Österreichisches und Internationales Steuerrecht der WU; wissenschaftlicher Leiter des LL.M.-Studiums International Tax Law der WU; Schriftleiter der Fachzeitschrift Steuer und Wirtschaft International (SWI) , Präsident der International Fiscal Association (IFA) Österreich, Chairman des Academic Committee (AC) der European Association of Tax Law Professors (EATLP); vormals Partner bei Deloitte (bis 2004).

StB Univ.-Prof. Dr. Josef Schuch, Geschäftsführer/Partner bei Deloitte mit den Tätigkeitsschwerpunkten Konzernsteuerrecht, Internationales Steuerrecht, High Net Worth Individuals, Banken; Professor für Steuerrecht an der WU Wien.

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