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

Madrid, 29 April 2010 – 30 April 2010
Languages:
(simultaneous interpretation)
Event number:
210DT19

Area of law:

This conference 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, judgments by the Court of Justice of the European Union (ECJ) have directly affected national tax legislation.

ECJ judgments 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 judgments, the national tax law has proven not to be in conformity with EU law. The
conference will analyse implementation of this ECJ case-law across the EU member states.

This conference is organised by the Academy of European Law (ERA) in cooperation with the Spanish Ministry of Economy and Finance in the framework of the Spanish Presidency of the European Union. For further information, please access www.eu2010.es.



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