2006 ECJ Direct Tax Cases

48 Pages Posted: 15 Dec 2008 Last revised: 13 Mar 2009

See all articles by Ruth Mason

Ruth Mason

University of Virginia School of Law

Date Written: December 13, 2008


Covers the major cases on direct taxation decided by the ECJ in 2006, including, among others, Cadbury Schweppes (certain CFC regimes held contrary to EC law). It also includes distillations of the ECJ's judgments concerning double taxation (Kerckhaert & Morres) and corporate tax integration for cross-border dividends (including ACT Group Litigation, Franked Investment Income, and Denkavit Internationaal).

Keywords: ECJ, European Court of Justice, tax discrimination, cross-border dividends, European Union

Suggested Citation

Mason, Ruth, 2006 ECJ Direct Tax Cases (December 13, 2008). Available at SSRN: https://ssrn.com/abstract=1315790 or http://dx.doi.org/10.2139/ssrn.1315790

Ruth Mason (Contact Author)

University of Virginia School of Law ( email )

580 Massie Road
Charlottesville, VA 22903
United States

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