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.
The Principle of Non-discrimination in International and European Tax Law
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 2011. The Principle of Non-discrimination in International and European Tax Law available in PDF, EPUB and Kindle.
The Principle of Equality in European Taxation
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
Non-discrimination in European and Tax Treaty Law
Non-discrimination in European and Tax Treaty 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 Non-discrimination in European and Tax Treaty Law write by Kasper Dziurdź. This book was released on 2015. Non-discrimination in European and Tax Treaty Law available in PDF, EPUB and Kindle.
Legal Protection Against Discriminatory Tax Legislation
Legal Protection Against Discriminatory Tax Legislation - 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 Legal Protection Against Discriminatory Tax Legislation write by Hans L. M. Gribnau. This book was released on 2003. Legal Protection Against Discriminatory Tax Legislation available in PDF, EPUB and Kindle. In any democratically constituted regime, the real value of the principle of equality can be measured in a very revealing way: by evaluating the consistency and impartiality of tax legislation and its judicial review. Such an evaluation, using a comparative approach to applicable law in several European jurisdictions, is essentially what this book provides. The six authors, a supreme court justice, a professional tax consultant, a tax inspector, and three tax law academics, treat such crucial issues as the following: national variations in the extent of judicial power to review tax legislation; discriminatory tax legislation arising as a response to interest group pressures; the European Convention on Human Rights as the basis for the development of a fully operational principle of equality; the degree of appreciation that should be accorded the democratically legitimized legislature by the judiciary; the obligation to provide actual redress to victims of discrimination; and, the effect of the principle of freedom of establishment on the rules of international tax law. The authors refer throughout to all relevant sources of applicable law, including national constitutions, legislation, and case law; the EC Treaty and the European Convention on Human Rights; and the case law of the European Court of Justice and the European Court of Human Rights. Clearly a valuable work for tax practitioners and policymakers, Legal Protection against Discriminatory Tax Legislation will also be appreciated by professionals and officials concerned with the complex day-to-day ramifications of the principles of equality and non-discrimination in European society.
