{"id":762,"date":"2021-09-20T09:02:07","date_gmt":"2021-09-20T07:02:07","guid":{"rendered":"https:\/\/altax.al\/?post_type=product&#038;p=762"},"modified":"2021-11-15T14:29:15","modified_gmt":"2021-11-15T13:29:15","slug":"european-court-of-justice-direct-taxation-2010","status":"publish","type":"product","link":"https:\/\/altax.al\/en\/product\/european-court-of-justice-direct-taxation-2010\/","title":{"rendered":"European court of justice direct taxation 2010"},"content":{"rendered":"<p>The area of taxation, and in particular the area of international taxation, is also\u00a0an evolving field, in which conflicting or converging interests between states, or\u00a0between states and taxpayers, play an important role in the shaping of the\u00a0applicable national rules, which face new realities due to economic globalization.<\/p>\n<p>Focusing on an analysis of the Court\u2019s judgments, particular attention is also\u00a0paid to major trends in the implementation of the Court\u2019s case-law by Member\u00a0States.<\/p>\n<p>Finally, the limits of the so-called &#8216;negative integration&#8217; through the\u00a0case-law of the Court are discussed and suggestions are made for possible\u00a0further European action, notably the adoption of legislative acts in direct tax\u00a0matters.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>This study describes the impact of the rulings of the European Court of Justice\u00a0 (respectively now the Court of Justice of the European Union) on Members\u00a0States\u2019 direct tax systems. It is the updated version (as of 31 December 2010)\u00a0of the study PE 404.888 published in 2008. The case-law of the Court is\u00a0characterized by its continuing development in a changing institutional, political,\u00a0social and economic context.<\/p>\n","protected":false},"featured_media":764,"template":"","meta":{"inline_featured_image":false},"product_brand":[],"product_cat":[10379],"product_tag":[10456,10375,10457],"class_list":{"0":"post-762","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-altax-library-en","7":"product_tag-direct-taxes","8":"product_tag-ecj-en","9":"product_tag-eu-en","11":"first","12":"instock","13":"downloadable","14":"virtual","15":"purchasable","16":"product-type-simple"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>European court of justice direct taxation 2010 - ALTAX<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/altax.al\/en\/product\/european-court-of-justice-direct-taxation-2010\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"European court of justice direct taxation 2010 - ALTAX\" \/>\n<meta property=\"og:description\" content=\"This study describes the impact of the rulings of the European Court of Justice\u00a0 (respectively now the Court of Justice of the European Union) on Members\u00a0States\u2019 direct tax systems. It is the updated version (as of 31 December 2010)\u00a0of the study PE 404.888 published in 2008. The case-law of the Court is\u00a0characterized by its continuing development in a changing institutional, political,\u00a0social and economic context.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/altax.al\/en\/product\/european-court-of-justice-direct-taxation-2010\/\" \/>\n<meta property=\"og:site_name\" content=\"ALTAX\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Fiskalisti\/\" \/>\n<meta property=\"article:modified_time\" content=\"2021-11-15T13:29:15+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/altax.al\/wp-content\/uploads\/2021\/09\/ecj_dt_2010.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"300\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/altax.al\/en\/product\/european-court-of-justice-direct-taxation-2010\/\",\"url\":\"https:\/\/altax.al\/en\/product\/european-court-of-justice-direct-taxation-2010\/\",\"name\":\"European court of justice direct taxation 2010 - ALTAX\",\"isPartOf\":{\"@id\":\"https:\/\/altax.al\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/altax.al\/en\/product\/european-court-of-justice-direct-taxation-2010\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/altax.al\/en\/product\/european-court-of-justice-direct-taxation-2010\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/altax.al\/wp-content\/uploads\/2021\/09\/ecj_dt_2010.jpg\",\"datePublished\":\"2021-09-20T07:02:07+00:00\",\"dateModified\":\"2021-11-15T13:29:15+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/altax.al\/en\/product\/european-court-of-justice-direct-taxation-2010\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/altax.al\/en\/product\/european-court-of-justice-direct-taxation-2010\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/altax.al\/en\/product\/european-court-of-justice-direct-taxation-2010\/#primaryimage\",\"url\":\"https:\/\/altax.al\/wp-content\/uploads\/2021\/09\/ecj_dt_2010.jpg\",\"contentUrl\":\"https:\/\/altax.al\/wp-content\/uploads\/2021\/09\/ecj_dt_2010.jpg\",\"width\":300,\"height\":400},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/altax.al\/en\/product\/european-court-of-justice-direct-taxation-2010\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/altax.al\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Shop\",\"item\":\"https:\/\/altax.al\/en\/shop\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"European court of justice direct taxation 2010\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/altax.al\/#website\",\"url\":\"https:\/\/altax.al\/\",\"name\":\"ALTAX\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/altax.al\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/altax.al\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/altax.al\/#organization\",\"name\":\"ALTAX\",\"url\":\"https:\/\/altax.al\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/altax.al\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/altax.al\/wp-content\/uploads\/2021\/11\/LOGO-ALTAX.svg\",\"contentUrl\":\"https:\/\/altax.al\/wp-content\/uploads\/2021\/11\/LOGO-ALTAX.svg\",\"width\":\"1024\",\"height\":\"1024\",\"caption\":\"ALTAX\"},\"image\":{\"@id\":\"https:\/\/altax.al\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/Fiskalisti\/\",\"https:\/\/www.instagram.com\/altaxstudio\/\",\"https:\/\/www.linkedin.com\/in\/altax\/\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"European court of justice direct taxation 2010 - ALTAX","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/altax.al\/en\/product\/european-court-of-justice-direct-taxation-2010\/","og_locale":"en_US","og_type":"article","og_title":"European court of justice direct taxation 2010 - ALTAX","og_description":"This study describes the impact of the rulings of the European Court of Justice\u00a0 (respectively now the Court of Justice of the European Union) on Members\u00a0States\u2019 direct tax systems. It is the updated version (as of 31 December 2010)\u00a0of the study PE 404.888 published in 2008. The case-law of the Court is\u00a0characterized by its continuing development in a changing institutional, political,\u00a0social and economic context.","og_url":"https:\/\/altax.al\/en\/product\/european-court-of-justice-direct-taxation-2010\/","og_site_name":"ALTAX","article_publisher":"https:\/\/www.facebook.com\/Fiskalisti\/","article_modified_time":"2021-11-15T13:29:15+00:00","og_image":[{"width":300,"height":400,"url":"https:\/\/altax.al\/wp-content\/uploads\/2021\/09\/ecj_dt_2010.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/altax.al\/en\/product\/european-court-of-justice-direct-taxation-2010\/","url":"https:\/\/altax.al\/en\/product\/european-court-of-justice-direct-taxation-2010\/","name":"European court of justice direct taxation 2010 - ALTAX","isPartOf":{"@id":"https:\/\/altax.al\/#website"},"primaryImageOfPage":{"@id":"https:\/\/altax.al\/en\/product\/european-court-of-justice-direct-taxation-2010\/#primaryimage"},"image":{"@id":"https:\/\/altax.al\/en\/product\/european-court-of-justice-direct-taxation-2010\/#primaryimage"},"thumbnailUrl":"https:\/\/altax.al\/wp-content\/uploads\/2021\/09\/ecj_dt_2010.jpg","datePublished":"2021-09-20T07:02:07+00:00","dateModified":"2021-11-15T13:29:15+00:00","breadcrumb":{"@id":"https:\/\/altax.al\/en\/product\/european-court-of-justice-direct-taxation-2010\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/altax.al\/en\/product\/european-court-of-justice-direct-taxation-2010\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/altax.al\/en\/product\/european-court-of-justice-direct-taxation-2010\/#primaryimage","url":"https:\/\/altax.al\/wp-content\/uploads\/2021\/09\/ecj_dt_2010.jpg","contentUrl":"https:\/\/altax.al\/wp-content\/uploads\/2021\/09\/ecj_dt_2010.jpg","width":300,"height":400},{"@type":"BreadcrumbList","@id":"https:\/\/altax.al\/en\/product\/european-court-of-justice-direct-taxation-2010\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/altax.al\/en\/"},{"@type":"ListItem","position":2,"name":"Shop","item":"https:\/\/altax.al\/en\/shop\/"},{"@type":"ListItem","position":3,"name":"European court of justice direct taxation 2010"}]},{"@type":"WebSite","@id":"https:\/\/altax.al\/#website","url":"https:\/\/altax.al\/","name":"ALTAX","description":"","publisher":{"@id":"https:\/\/altax.al\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/altax.al\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/altax.al\/#organization","name":"ALTAX","url":"https:\/\/altax.al\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/altax.al\/#\/schema\/logo\/image\/","url":"https:\/\/altax.al\/wp-content\/uploads\/2021\/11\/LOGO-ALTAX.svg","contentUrl":"https:\/\/altax.al\/wp-content\/uploads\/2021\/11\/LOGO-ALTAX.svg","width":"1024","height":"1024","caption":"ALTAX"},"image":{"@id":"https:\/\/altax.al\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Fiskalisti\/","https:\/\/www.instagram.com\/altaxstudio\/","https:\/\/www.linkedin.com\/in\/altax\/"]}]}},"_links":{"self":[{"href":"https:\/\/altax.al\/en\/wp-json\/wp\/v2\/product\/762","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/altax.al\/en\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/altax.al\/en\/wp-json\/wp\/v2\/types\/product"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/altax.al\/en\/wp-json\/wp\/v2\/media\/764"}],"wp:attachment":[{"href":"https:\/\/altax.al\/en\/wp-json\/wp\/v2\/media?parent=762"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/altax.al\/en\/wp-json\/wp\/v2\/product_brand?post=762"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/altax.al\/en\/wp-json\/wp\/v2\/product_cat?post=762"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/altax.al\/en\/wp-json\/wp\/v2\/product_tag?post=762"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}