Gain a comprehensive review of all the major European Court of Justice (ECJ) tax cases in 2007.

European Court of Justice Tax Cases 2007: A Review provides overview articles; case summaries; expert opinions and case texts on the important decisions made in Europe during 2007. Written by leading practitioners, this authoritative report brings together material providing a full scenario of the developing E.U. legislative position. All major ECJ cases are covered from Centro Equestre to Skatteverket and Amurta.

George Gillham provides his expert analysis of the year´s key direct tax ECJ cases and implications.  VAT related cases are also thoroughly covered, including the final judgement in the KÖGÁZ Rt, ruling.  Also covered are cases to do with director sharholders not qualifying as an entreprenuer for VAT purposes (Van der Steen) and clarification of "chartering" for VAT purposes (Navicon SA).

Wide-ranging and authoritative, refer to this report for a definitive overview of all key cases in one comprehensive report.

Contributors include: Ernst & Young; Grant Thornton UK LLP; KPMG LLP; Lovells; NautaDutilh; and Wedlake Bell.

European Court of Justice Tax Cases 2007: A Review
ECJ Special Report – Table of Contents

Overview

Direct Tax Developments in the ECJ:
An Overview of 2007
McGrigors LLP, London

Impact of Cadbury Schweppes on CFC Legislation
Lovells’ International Tax Team, London

E.U. perspective on U.K. CFC rules
David Evans and Liam Delahunty
Ernst & Young, London

Here we GLO again … U.K. FII GLO: ECJ decision
Roopa Aitken and Barbara Delputte
Grant Thornton UK LLP, London

WHT on dividends in the E.U.: Impact of the second Denkavit case (C-170/05)
Barbara Delputte
Grant Thornton UK LLP, London

ECJ rules on U.K. Thin Cap GLO (Case C-524/04): Ruling questions the need for domestic transfer pricing
Chris Morgan and Jonathan Bridges
International Corporate Tax Group, KPMG LLP, U.K.

WHA Limited and another v. HM Revenue & Customs (2007)
Michael Ridsdale
Wedlake Bell, London

Denkavit and FII: A Collective Investment Vehicle Perspective
Jonathan Bridges,
KPMG LLP (UK), London

The FII Group Litigation: Unfinished Business?
Liesl Fichardt and Philippe Freund,
Dorsey & Whitney, London
JP Morgan Claverhouse Decision in ECJ
Prof Dennis Weber,
Loyens & Loeff N.V., Amsterdam

To view case summaries, click  here