The role of the European Court of Justice in the development of direct taxation in the European Union

Journal
Gammie, M.
Bulletin for International Taxation 2003 (Volume 57), No. 3
PriceUSD 45

Addresses the question of what will happen to the direct tax systems of the EU member states and, in particular, to their corporate income tax systems if there is no agreement between them on any course of action. Concentrates on the impact of the single market and the case law of the ECJ on the corporate income tax systems of the member states.