A growing number of cases pending before trhe European Court of Justice (ECJ) concern the fundamental freedoms and direct taxation. This book scrutinises the national background of the most important of these cases and examines possible infringements of fundamental freedoms. The focus of each analysis is on the questions submitted to the ECJ by the national courts. Moreover, where available, the opinion of the Advocate General is discussed. The cases are presented by esteemed national and European tax law experts. This book goes to the heart of the national tax systems, exposing hidden obstacles to fundamental freedoms.Afinal point for discussion regarding proportionality relates to determining whether the actual registration procedure could ... There is no doubt that Belgium will argue that the registration procedure is very simple, that it requires minimal formalities, that a service provider established in ... to make the provision of services in its country contingent on compliance with all conditions applying to establishments.
|Title||:||ECJ--recent Developments in Direct Taxation|
|Author||:||Michael Lang, Josef Schuch, Claus Staringer|
|Publisher||:||Kluwer Law International - 2006-01-01|