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

Author: Niels Bammens

Publisher: IBFD

Published: 2012

Total Pages: 1151

ISBN-13: 9087221592

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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 Equality in EU Law
The Principle of Equality in EU Law

Author: Lucia Serena Rossi

Publisher: Springer

Published: 2017-11-23

Total Pages: 322

ISBN-13: 331966137X

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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.

European Tax Law
European Tax Law

Author: Ben Terra

Publisher: Springer

Published: 1997-08-27

Total Pages: 400

ISBN-13:

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Although a genuine European tax hardly exists as such, the EC policy of aligning national taxes and tax policies insofar as is necessary for a common market affects taxation and tax law in all Member States. European Tax Law systematically surveys the EC tax rules that arise from this policy and their implications. It provides a detailed discussion of European integration and Community tax harmonisation policy, with practical analysis of all the relevant Community tax rules, in force and pending. The book's clear, straightforward coverage includes: tax measures already taken at the Community level and their legal basis; the current state of positive harmonisation as manifested in EC regulations and directives; the effect of 'negative integration' (such as prohibition of discrimination) that limits Member States' freedom to arrange their own national tax systems; the surprising effect of national habits and couleur locale ; and the consequences of general (non-fiscal) Community law for national tax laws as it emerges in the case law of the European Court of Justice. European Tax Law includes an extensive index and a table of cases for easy access to information. Practitioners, academics, and advanced students of tax law and EC law will value the lucid, ordered, and comprehensive coverage of this resource.

Human Rights and Taxation in Europe and the World
Human Rights and Taxation in Europe and the World

Author: Georg Kofler

Publisher: IBFD

Published: 2011

Total Pages: 581

ISBN-13: 9087221118

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Resumen 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."

Contemporary Issues in Human Rights Law
Contemporary Issues in Human Rights Law

Author: Yumiko Nakanishi

Publisher: Springer

Published: 2017-10-05

Total Pages: 218

ISBN-13: 9811061297

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This book is published open access under a CC BY-NC-ND 4.0 license. This book analyzes issues in human rights law from a variety of perspectives by eminent European and Asian professors of constitutional law, international public law, and European Union law. As a result, their contributions collected here illustrate the phenomenon of cross-fertilization not only in Europe (the EU and its member states and the Council of Europe), but also between Europe and Asia. Furthermore, it reveals the influence that national and foreign law, EU law and the European Convention on Human Rights, and European and Asian law exert over one another. The various chapters cover general fundamental rights and human rights issues in Europe and Asia as well as specific topics regarding the principles of nondiscrimination, women’s rights, the right to freedom of speech in Japan, and China’s Development Banks in Asia. Protection of human rights should be guaranteed in the international community, and research based on a comparative law approach is useful for the protection of human rights at a higher level. As the product of academic cooperation between ten professors of Japanese, Taiwanese, German, Italian, and Belgian nationalities, this work responds to such needs.

Equality and Non-Discrimination in the EU
Equality and Non-Discrimination in the EU

Author: Giovanni Zaccaroni

Publisher: Edward Elgar Publishing

Published: 2021-02-26

Total Pages: 232

ISBN-13: 1789904609

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Discussing 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.

Taxation in European Union
Taxation in European Union

Author: Pietro Boria

Publisher: Springer

Published: 2017-04-04

Total Pages: 215

ISBN-13: 3319539191

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This book provides a comprehensive and systematic overview of the main topics of taxation in European law. The sequence of arguments follows an institutional logic, respecting the academic tradition of tax law. It first outlines the general framework of EU institutions, with a particular focus on the set of regulations regarding taxation with reference to the stage of formation of EU rules and the potential contrast with national legal systems. It then explores the general principles emerging from the European treaties that typically involve the taxation system, and examines in detail the fiscal importance of European freedoms, the principle of tax non-discrimination, the balance between national interest and EU values, tax harmonization, state aids and other general principles applicable in tax jurisdiction. Lastly, it offers an overall assessment of the development of the European integration process, with particular regard to the nexus between taxation power and sovereignty, in order to highlight the possible and desirable next stages of the evolution of “European tax law”.

Essentials of WTO Law
Essentials of WTO Law

Author: Peter Van den Bossche

Publisher: Cambridge University Press

Published: 2016-04-02

Total Pages: 349

ISBN-13: 1107638933

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This concise and reader-friendly overview of WTO law is essential reading for anyone needing an introduction to this complex field.