CJEU& dash; The most important cases in the field of direct taxation
A great number of cases pending before the European Court of Justice (CJEU) concern the fundamental freedoms and state aid in respect of direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is a driving force in the field of direct tax harmonization. All judgments and pending cases, therefore, have to be carefully analysed by academics as well as practitioners.
This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and state aid rules are analysed. The analyses are presented by esteemed national and European tax law experts. The authors focus on the preliminary questions submitted to the CJEU by the national courts and the CJEU case law which could be of relevance for driving future judgments. This book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.
José Almeida Fernandes
José Almeida Fernandes is a Tax Lawyer at Semapa – Sociedade de Investimento e Gestão, SGPS, SA, a Portuguese public holding company of an industrial group operating in the paper and pulp, cement and environment sectors. As part of his professional experience, he practised law at Morais Leitão, Galvão Teles, Soares da Silva& Associados and, on secondment, at the Amsterdam office of the law firm Loyens& Loeff. In 2011, he was Deputy to Secretary of State for Tax Affairs of the XIX Portuguese Constitutional Government and in 2013, a Member of the Portuguese Corporate Income Tax Reform Commission. He obtained a Law degree with a major in Law& Economics from Lisbon University Law School (2001) and furthered his academic qualifications with an advanced LLM in International Tax Law from Leiden University (2007), where he graduated with honours and also served as a teaching assistant of the Leiden International Tax Center (ITC). He is a fellow of the Group for Research on European and International Taxation (GREIT) and a researcher associate of Centro de Investigação de Direito Europeu, Económico, Financeiro, e Fiscal (CIDEEFF).
José Manuel Almudí Cid
José Manuel Almudí Cid is Head of the School for Legal Practice at the Complutense University of Madrid (Spain) where he is Professor of Tax Law. His main fields of research are European tax law in
