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European Community Tax Law

Continuing our series of articles on EC law Tom O'Shea Lecturer in Tax Law Centre for Commercial Law Studies Queen Mary University of London looks at the EU Tax Regulatory Framework
How is direct tax regulated in the EU? Many people still believe that direct taxation is a matter for the individual Member States to determine and that the 'tax veto' prevents Europe from having any real say in the UK tax system. However cases like Marks and Spencer 1Cadbury Schweppes 2ACT IV Group Litigation3 and FII Group Litigation4 indicate that this is no longer the case. The jurisprudence of the ECJ appears to have an increasing impact on the direct tax regimes of all EU Member States and very recently the European Commission sent...

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