Download or read book ECJ Direct Tax Compass 2013 written by Madalina Cotrut and published by . This book was released on 2013 with total page 848 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a collection of summaries of the 222 most significant judgments of the European Court of Justice - rendered up to 31 January 2013 - which are relevant for EU direct taxation. With its useful search features and valuable content, the booklet serves as a reliable guide through the thicket of ECJ case law on direct taxation. The book contains a keyword index which facilitates topical searches. The summaries of the direct tax cases are classified according to topics representing the most important clusters of issues addressed by the ECJ from 1986 onwards. These are complemented by summaries of non-tax cases relevant for the development of EU direct tax law and important texts of EU legislation. Also, several classification tables enable searches according to the legal basis of the decisions, the justification grounds invoked by the Member States, and the types of procedures.