The Principle of Equality in European Taxation
Author: Gerard Meussen
Publisher: Springer
Published: 1999-10-12
Total Pages: 324
ISBN-13:
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The Principle of Equality in EU Law
Author: Lucia Serena Rossi
Publisher: Springer
Published: 2017-11-23
Total Pages: 322
ISBN-13: 331966137X
DOWNLOAD EBOOKThis 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.
Human Rights and Taxation in Europe and the World
Author: Georg Kofler
Publisher: IBFD
Published: 2011
Total Pages: 581
ISBN-13: 9087221118
DOWNLOAD EBOOKResumen del editor: "The increasing globalization and the restructuring of the European legal framework by the Treaty of Lisbon are important factors to suggest that the traditional separation of spheres between taxation and human rights should be revisited. This book examines the issues surrounding the impact of the Lisbon Treaty on the guarantee and enforcement of human rights in the area of EU (tax) law and explores the possible development and potential impact of human rights in the field of taxation in this age of global law."
Equality and Non-Discrimination in the EU
Author: Giovanni Zaccaroni
Publisher: Edward Elgar Publishing
Published: 2021-02-26
Total Pages: 232
ISBN-13: 1789904609
DOWNLOAD EBOOKDiscussing the fundamental role played by equality and non-discrimination in the EU legal order, this insightful book explores the positive and negative elements that have contributed to the consolidation of the process of EU legal integration. It provides an in-depth analysis of the three key dimensions of equality in the EU: equality as a value, equality as a principle and equality as a right.
The European Union as Protector and Promoter of Equality
Author: Thomas Giegerich
Publisher: Springer Nature
Published: 2020-07-06
Total Pages: 493
ISBN-13: 3030437647
DOWNLOAD EBOOKThis book considers the European Union as a project with a major antidiscrimination goal, which is important to remember at a time of increasing resentment against particularly exposed groups, especially migrants, refugees, members of ethnic or religious minorities and LGBTI persons. While equality and non-discrimination have long been core principles of the international community as a whole, as is made obvious by the UN Charter and the Universal Declaration of Human Rights, they have shaped European integration in a particular way. The concepts of diversity, pluralism and equality have always been inherent in that process, the EU being virtually founded on the values of equality and non-discrimination. The Charter of Fundamental Rights of the EU contains the most modern and extensive catalogue of prohibited grounds of discrimination, supplementing the catalogue enshrined in the European Convention on Human Rights. EU law has given new impulses to antidiscrimination law both within Europe and beyond. The contributions to this book focus on how effective and credible the EU has been in combatting discrimination inside and outside Europe. The authors present different (mostly legal) aspects of that topic and examine them from various intra- and extra-European angles.
Research Handbook on European Union Taxation Law
Author: Christiana HJI Panayi
Publisher: Edward Elgar Publishing
Published: 2020-01-31
Total Pages: 663
ISBN-13: 1788110846
DOWNLOAD EBOOKOffering 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 non-discrimination in international and European tax law
Author: Niels Bammens
Publisher: IBFD
Published: 2012
Total Pages: 1151
ISBN-13: 9087221592
DOWNLOAD EBOOKThe 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.
Traditional and Alternative Routes to European Tax Integration
Author: Dennis Weber
Publisher: IBFD
Published: 2010
Total Pages: 377
ISBN-13: 9087220839
DOWNLOAD EBOOKTax integration within the European Union can take place in many ways. In this book, various instruments which the Member States and the European Union have available to attain tax integration are discussed and their mutual relationship is studied. The book includes a general report drafted by the editor and is divided into seven parts focusing on (i) Sources of EU law for integration in direct and indirect taxation, (ii) Soft law: Solution or disillusion? Limits?, (iii) Infringement procedures: Another way to move things further?, (iv) Comitology, (v) Relationship between primary and secondary EU law, (vi) VAT Directive tested against primary law, and (vii) Direct tax directives tested against primary law. The book is the outcome of the fourth annual conference of the GREIT (Group for Research on European and International Taxation).
Harmful Tax Competition An Emerging Global Issue
Author: OECD
Publisher: OECD Publishing
Published: 1998-05-19
Total Pages: 82
ISBN-13: 9264162941
DOWNLOAD EBOOKTax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
Introduction to European Tax Law on Direct Taxation
Author: Lukasz Adamczyk
Publisher: Linde Verlag GmbH
Published: 2024-09-26
Total Pages: 362
ISBN-13: 3709413494
DOWNLOAD EBOOKBasic knowledge of European Tax Law This concise handbook has become a traditional instrument for gaining basic knowledge of European tax law with emphasis on direct taxes. It is directed at students, experienced international tax specialists with little knowledge of European law, European law specialists and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. Moreover, this book can be useful to academics without a legal background in approaching technical issues raised by European Union tax law, as well as give inspiration to the most experienced European direct tax law experts. The eighth edition adds new updates on the most essential changes and new case law of the CJEU in the field of European direct taxation. Furthermore, due to its particular importance, the EU Global Minimum Tax Directive is now covered in a separate chapter.
