EU Case Law on Income Tax

The first chapter introduces the basic features of EU law which are relevant for international tax practitioners. Subsequent chapters provide a critical case-by-case analysis of the income tax decisions of the ECJ on significant issues, such as the discriminatory taxation of permanent establishments and frontier workers. The concluding chapter considers the three questions which every tax practitioner must be aware of in order to deal with tax discrimination in the European Union: When does EU law apply to a particular international tax situation? When is a tax measure or treaty provision incompatible with EU law? On what grounds can a measure or treaty be justifiably contested?