In order to develop a suitable framework for the analysis of the European Court of Justice (ECJ) case law, it is first analysed what significance, if any, the c

The book deals with national sovereignty of Member States in tax matters, and the tensions created by the fact that the decisions by the European Court of Justi

Although EU Member States have retained national sovereignty in tax matters, a consistent line of decisions by the European Court of Justice requires them to ex

This book deals with all the EC law norms that are relevant from the perspective of direct taxes. It explains how these norms are, and should be, interpreted an