The Resource "Consistency" and fundamental freedoms : the case of direct taxation

"Consistency" and fundamental freedoms : the case of direct taxation

Label
"Consistency" and fundamental freedoms : the case of direct taxation
Title
"Consistency" and fundamental freedoms : the case of direct taxation
Creator
Subject
Language
eng
Summary
The article analyses the concrete issues arising from the application of the concept of "consistency" to taxation law within the framework of EU law. Section 2 analyses the role the concept of "consistency" plays at the first stage of applying the non-discrimination rule of the fundamental freedoms. Section 3 considers "consistency" as an element of the justification or proportionality test following the finding of a prima facie discriminatory measure and identifies three tests to show the potential impact of legislative inconsistencies on each stage of the justification analysis. Section 4 applies the findings of the previous sections to specific grounds of justification, which are regularly invoked and accepted in the area of direct taxation, showing the potential of the concept to improve the reasoning applied by the ECJ in several instances. Section 5 tries to anticipate and react to potential objections against the application of the concept
Citation source
In: Common market law review. - Alphen aan den Rijn. - Vol. 50 (2013), no. 2 ; p. 737-772
http://library.link/vocab/creatorName
Haslehner, W.C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • EU tax law
  • EU law
  • ECJ case law
  • fundamental freedoms
  • justification
  • proportionality
Label
"Consistency" and fundamental freedoms : the case of direct taxation
Instantiates
Publication
Label
"Consistency" and fundamental freedoms : the case of direct taxation
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...