These circumstances lay at the heart of our decision to condense a number of relevant judgments to the format used in this publication and to emphasize their vital characteristics. The focus in this publication is on judgments in the field of direct taxation, but major European cases revolving around social
security disputes and judgments on general principles and 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 before the Court of Justice in this publication.
Peter Kavelaars is amongst the Netherlands' leading authors on a variety of fiscal topics. Peter Kavelaars is head of the Tax Research Department of Deloitte Tax Advisors in the Netherlands and is professor of Economics of Taxation at Erasmus University Rotterdam.
Jasper Korving is a staff member of the EU Tax Group/Tax Research Department of Deloitte Tax Advisors in the Netherlands and a member of the Tax Law Department of Maastricht University.