Who's afraid of the ECJ

A joint publication by the Irish Taxation Institute and the Institute of European Affairs. The book emanated from a study that considered the potential impact of the decisions of the European Court of Justice (“ECJ”) on the present corporation tax system in Ireland and the impact that both past and future decisions might have on the key elements of the country’s economic strategy going forward, especially given the major part that Foreign Direct Investment (“FDI”) plays in the Irish economy.

The authors give a comprehensive background to the reasons behind ECJ decisions and consider the key decisions on tax matters that have been taken in recent years. They also consider the economic impact of the ECJ decisions and the part that Ireland’s low tax environment plays in relation to FDI.

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