Columbus Container Services : a victory for the Member States' fiscal autonomy

On 6 December 2007, the European Court of Justice (ECJ) delivered its ruling in the much anticipated case of Columbus Container Services. From a number of perspectives, this is a very interesting ECJ tax law case, particularly with regard to the fiscal autonomy of the Member States and the withdrawal of the ECJ in direct tax cases regarding the topic of treaty override, based on its own interpretation of its competence.