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 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.
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.
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.
Tax, Inequality, and Human Rights
Author: Philip Alston
Publisher: Oxford University Press
Published: 2019-04-11
Total Pages: 609
ISBN-13: 0190882247
DOWNLOAD EBOOKIn Tax, Inequality, and Human Rights, experts in human rights law and in tax law debate the linkages between the two fields and highlight how each can help to tackle rapidly growing inequality in the economic, social, and political realms. Against a backdrop of systemic corporate tax avoidance, widespread use of tax havens, persistent pressures to embrace austerity policies, and growing gaps between the rich and poor, this book encourages readers to understand fiscal policy as human rights policy, and thus as having profound consequences for the well-being of citizens around the world. Prominent scholars and practitioners examine how the foundational principles of tax law and human rights law intersect and diverge; discuss the cross-border nature and human rights impacts of abusive practices like tax avoidance and evasion; question the reluctance of states to bring transparency and accountability to tax policies and practices; highlight the responsibility of private sector actors for shaping and misshaping tax laws; and critically evaluate domestic tax rules through the lens of equality and nondiscrimination. The contributing authors also explore how international human rights obligations should influence the framework for both domestic and international tax reforms. They address what human rights law requires of state tax policies and how tax laws and loopholes affect the enjoyment of human rights by people outside a state's borders. Because tax and human rights both turn on the relationship between the individual and the state, neo-liberalism's erosion of the social contract threatens to undermine them both.
The Law of the European Union and the European Communities
Author: Pieter Jan Kuijper
Publisher: Kluwer Law International B.V.
Published: 2018-09-28
Total Pages: 1251
ISBN-13: 9041154124
DOWNLOAD EBOOKThe Law of the European Union is a complete reference work on all aspects of the law of the European Union, including the institutional framework, the Internal Market, Economic and Monetary Union and external policy and action. Completely revised and updated, with many newly written chapters, this fifth edition of the most thorough resource in its field provides the most comprehensive and systematic account available of the law of the European Union (EU). Written by a new team of experts in their respective areas of European law, its coverage incorporates and embraces many current, controversial, and emerging issues and provides detailed attention to historical development and legislative history of EU law. Topics that are constantly debated in European legal analysis and practice are touched on in ways that are both fundamental and enlightening, including the following: .powers and functions of the EU law institutions and relationship among them; .the principles of equality, loyalty, subsidiarity, and proportionality; .free movement of persons, goods, services, and capital; .mechanisms of constitutional change – treaty revisions, accession treaties, withdrawal agreements; .budgetary principles and procedures; .State aid rules; .effect of Union law in national legal systems; .coexistence of EU, European Convention of Human Rights (ECHR), and national fundamental rights law; .migration and asylum law; .liability of Member States for damage suffered by individuals; .competition law – cartels, abuse of dominant position, merger control; .social policy, equal pay, and equal treatment; .environmental policy, consumer protection, public health, cultural policy, education, and tourism; .nature of EU citizenship, its acquisition, and loss; and .law and policy of the EU’s external relations. The fifth edition embraces many new, ongoing, and emerging European legal issues. As in the previous editions, the presentation is notable for its attention to how the law relates to economic and political realities and how the various policy areas interact with each other and with the institutional framework. The many practitioners and scholars who have relied on the predecessors of this definitive work for years will welcome this extensively revised and updated edition. Those coming to the field for the first time will instantly recognize that they are in the presence of a masterwork that can always be turned to with profit and that helps in understanding the rationale underlying any EU law provision or principle.
