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This book is the result of a research project entitled “Horizontal Tax Coordination within the EU and within States” that was conducted by the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business). The aim of this project was to examine the role court judgments have played in the framework of tax harmonization in federal states and how decisive this impact was. In this respect the participants took also a closer look at ECJ case law and how it may be compared to other jurisdictions where federal fiscal structures exist, such as the United States, Switzerland, Belgium, Spain, Austria, Russia, Mexico, Brazil, India and Australia. The judgments of the various courts were contrasted with each other in order to learn more about the impact on harmonization in the field of tax law. From these findings conclusions for the purpose of EU tax policy were drawn.

Tax law --- cour de justice europeenne --- harmonisation fiscale --- jurisprudence --- europees hof van justitie --- fiscale harmonisatie --- rechtspraak

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tva --- droit communautaire --- harmonisation fiscale --- FR / France - Frankrijk --- 336.225 --- btw --- gemeenschapsrecht --- fiscale harmonisatie --- Omzetbelasting, belasting over de toegevoegde waarde

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Taxes --- European Union --- 351.713*13 EC --- harmonisation fiscale --- impot des societes --- ce --- Vennootschapsbelasting--EC --- fiscale harmonisatie --- vennootschapsbelasting --- eg --- 351.713*13 EC Vennootschapsbelasting--EC

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Corporation law --- Sociétés --- Droit --- AA / International- internationaal --- 334.154.31 --- 334.154.32 --- U36 - Droit des sociétés - Vennootschappenrecht --- Europese vennootschap. --- Harmonisatie van het vennootschapsrecht in de Europese Gemeenschappen. Erkenning van de vennootschappen in de Europese Gemeenschappen. --- Sociétés --- Europese vennootschap --- Harmonisatie van het vennootschapsrecht in de Europese Gemeenschappen. Erkenning van de vennootschappen in de Europese Gemeenschappen

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Tax law --- European Union --- Taxation --- Droit fiscal --- Law and legislation --- droit fiscal --- harmonisation fiscale --- droit communautaire europeen --- fiscaal recht --- fiscale harmonisatie --- europees gemeenschapsrecht --- Taxation - Law and legislation - European Union countries.