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Book Review

 
George Gillham reviews ECJ — Recent Developments In Direct Taxation Edited by Michael Lang Josef Schuch and Claus Staringer; Kluwer Law International; ISBN 3-7073 0878-2; 353pp; Euros 110
 
This book is a useful and relatively digestible summary of existing pending cases and would be a good addition to the bookshelf of anyone with a serious interest in the area of international direct tax.
 
European persons both corporeal and corporate are increasingly aware of their rights under European treaties. Direct tax is no different from any other area in this regard. There are pending direct tax cases filed by companies and individuals subject to Austrian Belgian Danish Dutch Finnish French German Italian Spanish and Swedish taxes as well as UK taxes.

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