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Download or read book Directory of EC Case Law on Direct Taxation written by René Barents and published by Kluwer Law International B.V.. This book was released on 2009-01-01 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a collection of case law extracts sorted by key subject areas under the following topics: Fiscal sovereignty and community law; Direct taxation and free movement; Restrictions on free movement by tax measures; Restrictions resulting from disparities between national tax systems; Comparable and incomparable tax situations; Justifications of restrictions on free movement by direct taxation; Free movement and direct taxation of natural persons; and Free movement and direct taxation of companies and shareholders. It covers the case law until October 2008, insofar as English translations were available.
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