The Impact of the ECJ Case Law on National Direct Tax System

On 29 and 30 April 2010, the Academy of European Law (ERA) is organising a conference on "The Impact of the ECJ Case Law on National Direct Tax System".

This seminar is aimed at analysing the growing influence of European Union law on the national tax systems of the EU Member States. Although direct taxation in the EU has traditionally been a national issue, decisions by the Court of Justice of the European Union (ECJ) have directly affected national tax legislation. ECJ decisions affect diverse areas including tax treatment of foreign workers, tax treatment of outbound/inbound dividends, withholding taxes, cross-border loss relief, CFC rules, exit taxes and infringements of state aid rules. In most ECJ decisions, the national tax law has proven not to be in conformity with EU law. The seminar will analyse implementation of this ECJ case-law across the EU member states. The seminar will be taught by distinguished academics and practitioners from across Europe.

More informaiton can be found on the ERA website.