Practitioners and researchers with an on-going interest in European direct
taxation require ready access to applicable case law and regulations. But
access is inadequate if the materials are not well organized and kept current
on reliable basis.
The key features of this highly useful work are designed to address many of
the most common research needs of professionals involved in the field of
European direct taxation:
• Includes summaries of all judgments − and pending cases – of the Court of
Justice of the European Union covering direction taxation, organized in a
thematic fashion. Also features chronological, alphabetical, and case number
lists as well as a subject index. • Provides consolidated, up-to-date versions
of all pertinent regulations as well as relevant working papers and
communications of the European Commission.
Based on his well earned reputation as a tax expert, the editor Prof. Dr.
Dennis M. Weber also reviewed the relevant working papers, Commission
communications, etc., and selected the most pertinent to practitioners and
researchers for inclusion in this indispensable, time-saving resource.
Volume 1
Part I General
Part II Case Law
Chapter 1 EU Treaty Freedoms
Chapter 2 Directives
Chapter 3 Miscellaneous
Chapter 4 Pending Cases
Part III Regulations
Chapter 5 Primary European Union Law
Chapter 6 Directives
Chapter 7 Mutual Assistance in Tax Matters
Volume 2
Chapter 8 European Company
Chapter 9 Communications/Recommendations/Resolutions
Chapter 10 Common Consolidated Corporate Tax Base (CCCTB)
Chapter 11 Tax Treaties
Chapter 12 Arbitration Convention
Chapter 13 State Aid/Harmful Tax Competition
Chapter 14 Financial sector taxation
Overview of Contents