2005 ECJ Direct Tax Cases
17 Pages Posted: 14 Dec 2008 Last revised: 13 Jan 2011
Date Written: December 9, 2008
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
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