Article by Robin Godman, Senior Tax Adviser for a major international oil company. This article appeared in the November 2004 issue of Tax Adviser. The EU has the capacity to arouse great passions, and in a number of cases for very good reasons. But inevitably, when the time comes to drill down into the detail, passions are often doused by the complex minutiae that seem to accompany anything to do with matters EU. And the long arm of the European Court of Justice is no different, particularly when it comes to direct taxation. Because the ECJ does indeed exert a significant influence now, and this shows no sign of abating, all advisers should be aware of what the ECJ can do and how far it can reach. But how did this come about, what is the current focus, and what can be drawn from ECJ decisions?
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November 2004 by Robin Godman
