30 Years of Direct Tax Litigation before the Court of Justice of the European Union: An Empirical Survey

Journal
Schaper, M.G.H.
European Union
Bulletin for International Taxation 2014 (Volume 68), No. 4/5
FormatPDF
EUR
40
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45
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This article presents an empirical survey of ECJ case law in the field of direct taxes from 1983 through 2013. This systematic retrospective uses aggregated metadata about all 267 cases which have been referred to the ECJ over that 30-year period.