This book showcases the practical insights of some of Europe’s foremost tax
advisers and lawyers on recent case law issuing from the European Court of
Justice. It also provides readers with informed analysis on how the Court may
rule on future controversies impacting direct taxation.
This timely and useful resource will examine each of the following topics,
inter alia:
• CFC Legislation and Abuse of Law in the Community
• Free movement of capital and non-member countries – consequences for direct
taxation
• Striking a proper balance between the national fiscal interests and the
Community interest – a perpetual struggle?
• Personal income taxation of non-residents and the increasing impact of the
EC Treaty Freedoms
• Why the European Court of Justice should interpret directly applicable
Community law as a right to most-favoured nation treatment and a prohibition
of double taxation
• Fiscal Cohesion, Fiscal Territoriality, and Preservation of the (Balanced)
Allocation of Taxing Power; What is the Difference?
• Limitation of the Temporal Effects of Judgments of the ECJ
• Tax Facilities for State-induced Costs under the State Aid Rules
• EU Law and rules of tax procedure
Foreword, From the editor, Contents Simon Whitehead CFC
Legislation and Abuse of Law in the Community Richard Lyal Free
movement of capital and non-member countries – consequences for direct
taxation Paul Farmer Striking a proper balance between the national
fiscal interests and the Community interest – a perpetual struggle?
Axel Cordewener Personal income taxation of non-residents and the
increasing impact of the EC Treaty Freedoms Servaas van Thiel Why the
European Court of Justice should interpret directly applicable Community law
as a right to most-favoured nation treatment and a prohibition of double
taxation Peter J. Wattel Fiscal Cohesion, Fiscal Territoriality, and
Preservation of the (Balanced) Allocation of Taxing Power; What is the
Difference? Michael Lang Limitation of the Temporal Effects of
Judgments of the ECJ Fred de Hosson Tax Facilities for State-induced
Costs under the State Aid Rules Guglielmo Maisto EU Law and rules of
tax procedure Alexander Fortuin Report on the CFE Congress of 24
November 2006 held in Amsterdam