Principles of the Internal Market and Direct Taxation
Author: Julian Ghosh QC
Publication date: 01/05/2007
Topics Covered :
The value of the book is as follows: the work is an exhaustive collection of all of the ECJ's decisions on direct tax ever and as such is invaluable to practitioners who must now always consider the application of the ECJ's case law on trade law, the fundamental freedoms, to domestic direct tax provisions.
Critically, the work puts the direct tax case law in the context of the ECJ's case law on trade law generally so that the work will be also very useful to Community Lawyers who practice EC Law generally. Indeed, it is impossible to analyze the Court's direct tax case law without putting that direct tax case law into the context of the free trade law cases. As far as I am aware, this is the first work which offers an analysis of the direct tax case law within the context of a thorough and rigorous analysis of the ECJ's approach to trade law in general.
The work is an academic treatise on the approach and direction of the ECJ over the years and as such is useful to academics; although the distinction between academic and practitioners' works in EC Law is blurred as the Court's approach is itself very academic.
This book is useful to two separate classes of lawyers, practitioners who nowadays would be criticised if they were not aware of EC Law and its relationship to direct tax and academics in offering a new approach to the Court's case law.
Julian Ghosh is Queen's Counsel and Visiting Professor at the International Tax Centre, University of Leiden. He has pleaded regularly in the ECJ, his most recent case being Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v HMRC.
Julian specialises in all forms of tax, especially corporate tax, structured finance, EC tax and VAT. He is a co-author of The Taxation of Loan Relationships (Butterworths).
Recent cases include
Memec plc v IRC (German silent partnerships and Double Tax Treaty Conventions)
Jorbury Developments Ltd v CCE (application of Sixth Directive transitional rules to UK building land)
Yorkshire Co-Operative Society v CCE (VAT treatment of discount valuations).
He also practises from 36 Avenue D'Augerham in Brussels and is a member of the Faculty of Advocates, Edinburgh, advising on Scots law.
Chapter 1: The functions of residence and source in conventional international tax jurisprudence
Chapter 2: The fundamental freedoms in the EC Treaty: their legislative context and substantive terms
Chapter 3: The application of the EC Treaty to the domestic tax laws of Member States
Chapter 4: Breach of the EC Treaty: restriction on market access
Chapter 5: Breach of the EC Treaty: Discrimination
Chapter 6: Justification
Chapter 7: Author's Note