expressions in the basic freedoms and the prohibition of State aid, the principles of neutrality and ability to pay, taxpayers' fundamental rights; the justifications of infringements -- balanced allocation of taxing powers, including the fight against tax avoidance; secondary legislation in the area of direct taxes; and details of the Union's VAT law and excises taxes. The reader will find everything in this book. The advantages at a glance * comprehensive and systematic update of the vast case-law of the ECJ * detailed analysis of the various EU tax law problems, including VAT * the broad context of constitutional and international law The target group For Tax lawyers, both academics and practitioners, active in the areas of direct or indirect taxation. Teachers and practitioners of EU law, students.