ECJ direct tax cases: where are they now?

This practice note tracks cases of significance from a UK direct tax perspective that involve claims that direct tax law infringes the freedoms set out in the Treaty on the Functioning of the European Union (TFEU) (previously known as the EC Treaty). Links are provided to relevant judgments and PLC legal updates and articles. It also contains a summary of the key principles of EU law relevant to UK tax and a summary of the TFEU freedoms most often encountered in direct tax cases.


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