A great number of cases pending before the European Court of Justice (ECJ) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the ECJ by the European Commission has been increasing year by year. The ECJ is a driving force in the field of direct tax harmonization. All judgments and pending cases, therefore, have to be carefully analysed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the ECJ. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms are analysed. The analyses are presented by esteemed national and European tax law experts. The authors focus on the preliminary questions submitted to the ECJ by the national courts and the ECJ case law which could be of relevance for divining future judgments. This book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.

ist Vorstand des Instituts für Österreichisches und Internationales Steuerrecht, Wissenschaftlicher Leiter des LL.M.-Studiums International Tax Law sowie Sprecher des Doktorandenkollegs "Doctoral Program in International Business Taxation (DIBT)" der WU.

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