Graham Airs Slaughter and May describes the workings of the ECJ in relation to tax
The very many recent cases in which the European Court of Justice has found that various rules of domestic tax law are precluded by the provisions of the EC Treaty have been good news for the taxpayers who fought those cases and for taxpayers with similar facts. They have also been good news for the lawyers and others involved in the litigation concerned and involved in other cases which are being brought challenging other domestic tax rules. But the feeling is growing that at best the growing jurisprudence of the ECJ is a mixed blessing and that at worst it is a curse.
Because that jurisprudence depends upon the cases that happen...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
Graham Airs Slaughter and May describes the workings of the ECJ in relation to tax
The very many recent cases in which the European Court of Justice has found that various rules of domestic tax law are precluded by the provisions of the EC Treaty have been good news for the taxpayers who fought those cases and for taxpayers with similar facts. They have also been good news for the lawyers and others involved in the litigation concerned and involved in other cases which are being brought challenging other domestic tax rules. But the feeling is growing that at best the growing jurisprudence of the ECJ is a mixed blessing and that at worst it is a curse.
Because that jurisprudence depends upon the cases that happen...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
