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This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. The analyses are presented by esteemed national and European tax law experts.

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CJEU - The most important cases in the field of direct taxation

A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver´s seat in the area of direct taxation. All judgements and pending cases, therefore, have to be carefully analyzed 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 CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. 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 CJEU 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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Lang, Michael
Professor am Institut für Österreichisches und Internationales Steuerrecht an der WU Wien.

Pistone, Pasquale
a.o. Professor für Steuerrecht an der Universität von Salerno, Jean Monnet ad personam Chair für Europäisches Steuerrecht und Steuerpolitik an der Wirtschaftsuniversität Wien, Institut für Österreichisches und Internationales Steuerrecht und Academic Chairman des IBFD.

Rust, Alexander
professor at the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business).

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

Staringer, Claus
Professor am Institut für Österreichisches und Internationales Steuerrecht der WU und Partner einer international tätigen Steuerberatungs- und Wirtschaftsprüfungskanzlei.

Storck, Alfred
visiting professor at the Institute for Austrian and International Tax Law at WU Wien and honorary professor for company taxation and managerial finance at the Institute of Accounting, Controlling and Auditing (ACA) at the University of St. Gallen/Switzerland.

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