This handbook is a concise guide for those who are interested in obtaining a basic knowledge of European tax law. Designed for students, it should be useful as well for experienced international tax specialists with little knowledge of European law, for European law specialists who are reluctant to approach the technicalities of direct taxation, and for non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. The book will also be useful to academics without a legal background, in order to approach the technical issues raised by European Union tax law. This third edition has been updated and upgraded. For the purpose of enhancing the handbook's content and its flexible use, the book contains (flow) charts, a table of all the ECJ judgments quoted, indicating the marginal number and chapter in which they have been analyzed, and an analytical index. Considering the complexity of European direct tax law and the relevant ECJ case law, such features will also make this handbook an indispensable tool for the most experienced European direct tax law experts.The fact that a selective tax measure is based on objective criteria does not suffice to prove that the measure is consistent ... 52, 81. 375 Report on Implementation, Brussels, of9 February 2004, C(2004) 434, Box. No. 8. 376 Notice on Business Taxation, OJ C 384 of 10 December 1998, pp. 349, para. 13a#39;, ECJ 15 November 2011, joined cases C-106/09 P and C-107/09 P, Commission v Gibraltar  ECR I-0, para. ... Notification by MS Constant review non- notlficatlon ] Examination.
|Title||:||Introduction to European Tax Law|
|Publisher||:||Spiramus Press Ltd - 2013|