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Author : Gerard Meussen
Release : 1999-10-12
Genre : Business & Economics
Kind : eBook
Book Rating : /5 ( reviews)
Book Synopsis The Principle of Equality in European Taxation by : Gerard Meussen
Download or read book The Principle of Equality in European Taxation written by Gerard Meussen. This book was released on 1999-10-12. Available in PDF, EPUB and Kindle. Book excerpt: Or her tax trial
Author :
Release : 1999
Genre : Equality
Kind : eBook
Book Rating : /5 ( reviews)
Book Synopsis The Principle of Equality in European Taxation by :
Download or read book The Principle of Equality in European Taxation written by . This book was released on 1999. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Niels Bammens
Release : 2012
Genre : Conflict of laws
Kind : eBook
Book Rating : 592/5 ( reviews)
Book Synopsis The principle of non-discrimination in international and European tax law by : Niels Bammens
Download or read book The principle of non-discrimination in international and European tax law written by Niels Bammens. This book was released on 2012. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Christiana HJI Panayi
Release : 2020-01-31
Genre : Law
Kind : eBook
Book Rating : 846/5 ( reviews)
Book Synopsis Research Handbook on European Union Taxation Law by : Christiana HJI Panayi
Download or read book Research Handbook on European Union Taxation Law written by Christiana HJI Panayi. This book was released on 2020-01-31. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Lucia Serena Rossi
Release : 2017-11-23
Genre : Law
Kind : eBook
Book Rating : 37X/5 ( reviews)
Book Synopsis The Principle of Equality in EU Law by : Lucia Serena Rossi
Download or read book The Principle of Equality in EU Law written by Lucia Serena Rossi. This book was released on 2017-11-23. Available in PDF, EPUB and Kindle. Book excerpt: 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.
