2006 ECJ Direct Tax Cases
48 Pages Posted: 15 Dec 2008 Last revised: 13 Mar 2009
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
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