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For many years now, a prominent place in EU law has beenreserved for the case law of the European Court of Justice.Although it did not take long after the Court of Justice'sinception for it to hand down its fi rst signifi cant judgments inthe fi eld of taxation, actual interest in this case law is of muchmore recent date, mainly owing to the fact that the scope ofthe judgments was fairly limited at fi rst. This situation hasundergone quite some changes in the past few years. Manytax lawyers have come to realize the signifi cance of the (tax)case law developed by the Court of Justice, not in the lastplace because of the far-reaching impact some of the Luxembourgdecisions have had. Nonetheless, the huge number ofjudgments rendered on tax issues, particularly in the last tenyears, has also caused many a person to lose track of the reallyimportant decisions. Added to this is the fact that the judgmentsare generally bulky and not always easy to fi nd orconsult.These circumstances lay at the heart of our decision to condensea number of relevant judgments to the format used inthis publication and to emphasize their vital characteristics.The focus in this publication is on judgments in the fi eld ofdirect taxation, but major European cases revolving aroundsocial security disputes and judgments on general principlesand the formal aspects of EU law have not been forgotten.Judgments on indirect taxation have been omitted.We have also listed the tax matters currently pending beforethe Court of Justice in this publication.Peter Kavelaars is amongst the Netherlands' leading authors on avariety of fi scal topics. Peter Kavelaars is head of the Tax ResearchDepartment of Deloitte Tax Advisors in the Netherlands and isprofessor of Economics of Taxation at Erasmus University Rotterdam.Jasper Korving is a staff member of the EU Tax Group/Tax ResearchDepartment of Deloitte Tax Advisors in the Netherlands and amember of the Tax Law Department of Radboud University Nijmegen
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