2005 ECJ Direct Tax Cases

17 Pages Posted: 14 Dec 2008 Last revised: 13 Jan 2011

See all articles by Ruth Mason

Ruth Mason

University of Virginia School of Law

Date Written: December 9, 2008

Abstract

This covers the major direct tax cases on direct taxation decided by the European Court of Justice (ECJ) in 2005, including Schempp (cross-border alimony payments) and Marks & Spencer (cross-border losses).

Keywords: Schempp, Blanckaert, Marks & Spencer, ECJ, European Court of Justice, direct taxation

Suggested Citation

Mason, Ruth, 2005 ECJ Direct Tax Cases (December 9, 2008). Available at SSRN: https://ssrn.com/abstract=1314091 or http://dx.doi.org/10.2139/ssrn.1314091

Ruth Mason (Contact Author)

University of Virginia School of Law ( email )

580 Massie Road
Charlottesville, VA 22903
United States

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