Spengel, Christoph; Fischer, Leonie; Stutzenberger, Kathrin - 2020
Upon more than 400 judgements on direct taxation, the case law of the European Court of Justice has considerably shaped … income taxation, we analyse whether case law is a suitable instrument to eliminate tax distortions towards the realisation of … harmonisation of Member States' tax systems by way of positive integration would be necessary to sustainably eliminate tax obstacles …