The Resource Ability to pay in European Community law

Ability to pay in European Community law

Label
Ability to pay in European Community law
Title
Ability to pay in European Community law
Creator
Subject
Language
eng
Summary
After the financial and economic crisis the principle of the ability to pay has regained importance as a principle shaping the structure of income tax. This article deals with the question whether that principle has any role to play in the application of EU tax rules. It analyses whether there is a legal basis to apply this principle in EU law and the way in which this principle is applied in cross-border situations. The conclusion is that although ability to pay is part of the general principles of EU law, there is no clear legal basis in the treaties for the principle to be applied. The absence of this legal basis combined with the one country approach of the European Court of Justice in discrimination cases results in an occasional and inconsistent application of the ability to pay principle
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 23 (2014),
http://library.link/vocab/creatorName
Vanistendael, F.J.G.M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ability to pay
  • EU tax law
  • ECJ case law
Label
Ability to pay in European Community law
Instantiates
Publication
Label
Ability to pay in European Community law
Publication

Library Locations

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      52.37366609999999 4.9336932
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