This book will showcase 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 will also provide readers with informed analysis of how the Court may rule on future controversies impacting direct taxation. The proposed work will examine each of the following topics, inter alia:
- The Internal Market and National Tax Jurisdiction: Uneasy Bedfellows
- Controlled Foreign Corporation Legislation and Abuse of Law in the Community
- Free Movement of Capital and Non-Member Countries: Consequences for Direct Taxation
- EU Law and Business Taxation: Striking a Proper Balance between the Community and Member State Fiscal Interests
- Personal Income Taxation of Non-Residents and the Increasing Impact of the EC Treaty Freedoms
- Why the European Court Should Read the Free Movement Provisions as a Most Favored Nation Obligation and a Prohibition of Double Taxation
- Fiscal Coherence, Fiscal Territoriality, and Balance Allocation of Taxing Powers: What is the Difference?