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Author:   Luca Cerioni (Università Politecnica delle Marche, Italy)
Publisher:   Taylor & Francis Ltd
Imprint:   Routledge
Dimensions:   Width: 15.60cm , Height: 1.50cm , Length: 23.40cm
Weight:   0.521kg
ISBN:  

9780415730792

ISBN 10:   0415730791
Pages:   272
Publication Date:   12 June 2015
Audience:   College/higher education ,  Tertiary & Higher Education
Format:   Hardback
Publisher's Status:   Active
Availability:   In Print  
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Table of Contents

"Introduction 1. The ""benchmarks"" for a critical review of legislative and case-law developments at EU level in the area of direct taxation: a proposed framework 2. The developments of EU legislation in the area of direct taxation and the related case-law vs. Member States' competence 3. The ECJ case-law on the application of fundamental TFEU's freedoms of movement to direct taxation vs. Member States' competence 4. Direct taxation and the proper functioning of the Internal Market 5. The response to the challenge of achieving on a long term bases the objectives set by the Commission 6. Assessing the effectiveness of the proposed solution Conclusions"

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Author Information

Luca Cerioni, Lecturer in Tax Law, School of Law, University of Edinburgh. He was previously the winner of the Rita Levi Montalcini research grants programme for the legal studies area in the Department of Management, Faculty of Economics at the Università Politecnica delle Marche, Italy.

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