Introduction to European Tax Law on Direct Taxation

Literature: Mulders, Compensation of losses within the EC, EC Tax Review 1996, p. 123; Dougan, Cutting your losses in the enforcement deficit: a community right to the recovery of unlawfully levied charges, Cambridge Yearbook of European Legal Studies (1998) p. 233; Gammie/Lodin, Home State Taxation (2001); Leegaard, Impact of the European Economic Area Agreement on Direct Taxation: A Norwegian Perspective, ET, 2002, p. 111; de Goede, European Integration and Tax Law, ET 2003, p. 204; Dassesse, Taxes paid in violation of EU law: How far back can a taxpayer claim reimbursement?, Bulletin 2004, p. 512; Gudmundsson, European Tax Law in the relations with the EFTA Countries, Intertax 2006, pp. 58–85; Niznik, EU Corporate tax harmonization: Road to nowhere?, Tax Notes International 2006, p. 975; Jans, State Liability: In search of dividing line between national and European law, in Obradovic/Lavranos (eds.) Interface between EU law and national law (2007) p. 285; O’Shea, Tax Harmonization vs. Tax Coordination in Europe: Different Views, Tax Notes International 2007, p. 811; Weatherill, Cases and Materials on EU Law (2007); Bezborodov,...