European Tax Law : Direct Taxation

The increased complexity of European tax law represents a major barrier to access by all those who are experts in either taxation or European law, but are still not familiar with the legal issues arising from their combination. Similar problems also arise for scholars and practitioners around the world who have realized that European tax law is no longer relevant only for a small academic European tax circle, but has turned into a strategic element for international tax planning in relations with the EU countries. The number of judgments of the European Court of Justice in the field of direct taxation continues to grow at a stable pace, bringing technical legal complexity to a system which is reaching maturity on several issues, as proven by the significantly increased number of infringement procedures over the past two years. Global tax transparency is prompting the political consensus required for upgrading tax directives that enhance cooperation among Member States. By contrast, oth