The Principle of Equality in European Taxation

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Release : 1999-10-12
Genre : Business & Economics
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The Principle of Equality in European Taxation - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook The Principle of Equality in European Taxation write by Gerard Meussen. This book was released on 1999-10-12. The Principle of Equality in European Taxation available in PDF, EPUB and Kindle. Or her tax trial

The Principle of Equality in European Taxation

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Release : 1999
Genre : Equality
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The Principle of Equality in European Taxation - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook The Principle of Equality in European Taxation write by . This book was released on 1999. The Principle of Equality in European Taxation available in PDF, EPUB and Kindle.

The principle of non-discrimination in international and European tax law

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Release : 2012
Genre : Conflict of laws
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Book Rating : 592/5 ( reviews)

The principle of non-discrimination in international and European tax law - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook The principle of non-discrimination in international and European tax law write by Niels Bammens. This book was released on 2012. The principle of non-discrimination in international and European tax law available in PDF, EPUB and Kindle. The principle of non-discrimination plays a vital role in international and European tax law. This dissertation analyses the interpretation given to that principle in tax treaty practice and in the direct tax case law of the Court of Justice of the European Union (ECJ) on the fundamental freedoms. The objective of this analysis is twofold: to give a clear and thorough overview of both standards and to determine whether they share a common, underlying principle of non-discrimination. In order to achieve these objectives, a comprehensive selection of case law is discussed from the perspective of the two constitutive elements of discrimination, comparability and the existence of different treatment. Moreover, attention is drawn to the question whether a domestic measure that is found to be discriminatory may nevertheless be justified on the basis of reasons of public interest. Finally, the possible interplay between both standards is addressed.

Research Handbook on European Union Taxation Law

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Release : 2020-01-31
Genre : Law
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Book Rating : 846/5 ( reviews)

Research Handbook on European Union Taxation Law - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Research Handbook on European Union Taxation Law write by Christiana HJI Panayi. This book was released on 2020-01-31. Research Handbook on European Union Taxation Law available in PDF, EPUB and Kindle. Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.

The Principle of Equality in EU Law

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Release : 2017-11-23
Genre : Law
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Book Rating : 37X/5 ( reviews)

The Principle of Equality in EU Law - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook The Principle of Equality in EU Law write by Lucia Serena Rossi. This book was released on 2017-11-23. The Principle of Equality in EU Law available in PDF, EPUB and Kindle. This book provides a comprehensive and updated legal analysis of the equality principle in EU law. To this end, it argues for a broad definition of the principle, which includes not only its inter-individual dimension, but also the equality of the Member States before the EU Treaties. The book presents a collection of high-quality academic and expert contributions, which, in light of the most recent developments in implementing the post-Lisbon legal framework, reflect the current interpretation of the equality principle, examining its performance in practice with a view to suggesting possible solutions in order to overcome recurring problems. To this end the volume is divided into three Parts, the first of which addresses a peculiar aspect of the EU equality that is mostly overlooked in the investigations devoted to this topic, namely, equality among States. Part II shifts to the inter-individual dimension of equality and explores some major developments contributing to (re)shaping the global framework of EU anti-discrimination law, while Part III undertakes a more practical investigation devoted to the substantive strands of that area of EU law.