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The Resource Principles of law : function, status and impact in EU tax law

Principles of law : function, status and impact in EU tax law

Label
Principles of law : function, status and impact in EU tax law
Title
Principles of law : function, status and impact in EU tax law
Creator
Contributor
Subject
Language
  • eng
  • eng
Summary
This book investigates the role and importance of unwritten sources of legislation in EU tax law, such as the principles of law. This area of legal studies shows many contradictory statements and the book serves as a platform to better understand and clarify these contradictions. The key issue in this research is the identification of the coercive force of the principles of law, which are unwritten sources of law, in contrast to that of other, written, sources of law. The hypothesis is that principles of law take precedence over a series of written rules in the case law of the Court of Justice of the European Union (ECJ) and of the Member States' domestic courts dealing with EU tax law. In order to demonstrate this hypothesis, the contributors to this book were invited to select one principle of law and address the following questions: Does the principle of law in question have a normative or interpretative value? Does it make any difference that the ECJ has declared the principles of law of "general" or "fundamental" value? When "your" principle collides with another one, how will the ECJ/domestic Supreme Court determine the order of application? If so, which principles are supported by the supreme force of law and should be referred to by the judge as a constitutional norm? What is the consequence for direct and/or indirect taxes? This book is the outcome of the 8th GREIT conference that was held in Lund on 19 and 20 June 2013. It comprises the findings of the 20 speakers, on three main themes, investigating the use and misuse of principles, the constitutional value of principles of law, and the principles of law underlying tax systems
http://library.link/vocab/creatorName
Hettne, J.
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Brokelind, C
Series statement
[GREIT series]
http://library.link/vocab/subjectName
  • EU tax law
  • EU Charter of Fundamental Rights
  • human rights
  • tax sovereignty
  • territoriality principle
  • fundamental freedoms
  • comparability test
  • proportionality
  • good faith
  • fiscal neutrality
  • VAT
  • avoidance of double taxation
  • ability to pay
  • tax authorities
Label
Principles of law : function, status and impact in EU tax law
Instantiates
Publication
Contents
  • Chapter 1: Introduction ; p. 1-14
  • Chapter 2: European legal principles and national legal challenges
  • Hettne, J.
  • ; p. 15-28
  • Chapter 3: The role of (legal) principles in EU tax law
  • Vanistendael, F.
  • ; p. 29-49
  • Chapter 4: Clarifying or diluting the application of the EU Charter of Fundamental Rights? - The judgments in Åkerberg Fransson and Melloni from 26 February 2013
  • Groussot, X.
  • Olsson, I.
  • ; p. 51-89
  • Chapter 5: The EU law dimension of human rights in tax matters
  • Pistone, P.
  • ; p. 91-123
  • Chapter 6: Tax sovereignty and territoriality under siege : how far should the EU freedoms of movement impact on the territorial allocation of taxing powers between Member States?
  • Traversa, E.
  • Pirlot, A.
  • ; p. 125-150
  • Chapter 7: Equality in taxation : reflections on the social construction of comparability in tax law
  • Påhlsson, R.
  • ; p. 151-161
  • Chapter 8: The principle of effectiveness
  • Maisto, G.
  • ; p. 163-182
  • Chapter 9: Access to effective legal remedy
  • Wattel, P.J.
  • ; p. 183-203
  • Chapter 10: No taxation without representation in the European Union : democracy, patriotism and taxes
  • Dourado, A.P.
  • ; p. 205-233
  • Chapter 11: Legal certainty, legitimate expectations, legislative drafting, harmonization and legal enforcement in EU tax law
  • Weber, D.
  • Sirithaporn, T.
  • ; p. 235-272
  • Chapter 12: Direct applicability and direct effect
  • Kofler, G.
  • ; p. 273-301
  • Chapter 13: The principle of proportionality and (European) tax law
  • Zalasiński, A.
  • ; p. 303-317
  • Chapter 14: The principle of good faith in Swiss domestic and international tax law
  • Simonek, M.
  • ; p. 319-332
  • Chapter 15: Accessorium sequitur principale : the issue of defining the tax object for VAT purposes
  • Henkow, O.
  • ; p. 333-363
  • Chapter 16: The principle of neutrality in EU VAT
  • Papis, M.
  • ; p. 365-390
  • Chapter 17: The principle of elimination of double taxation under EU law : does it exist?
  • Helminen, M.
  • ; p. 391-412 ; refs
  • Chapter 18: Fairness : a legal principle in EU tax law?
  • Hemels, S.
  • ; p. 413-437
  • Chapter 19: Ability to pay
  • Englisch, J.
  • ; p. 439-463
  • Chapter 20: Tax authorities and EU law
  • Gutmann, D.
  • ; p. 465-476
Extent
xx, 476 p.
Isbn
9789087222604
Isbn Type
(ebook)
Note
20141107
Label
Principles of law : function, status and impact in EU tax law
Publication
Contents
  • Chapter 1: Introduction ; p. 1-14
  • Chapter 2: European legal principles and national legal challenges
  • Hettne, J.
  • ; p. 15-28
  • Chapter 3: The role of (legal) principles in EU tax law
  • Vanistendael, F.
  • ; p. 29-49
  • Chapter 4: Clarifying or diluting the application of the EU Charter of Fundamental Rights? - The judgments in Åkerberg Fransson and Melloni from 26 February 2013
  • Groussot, X.
  • Olsson, I.
  • ; p. 51-89
  • Chapter 5: The EU law dimension of human rights in tax matters
  • Pistone, P.
  • ; p. 91-123
  • Chapter 6: Tax sovereignty and territoriality under siege : how far should the EU freedoms of movement impact on the territorial allocation of taxing powers between Member States?
  • Traversa, E.
  • Pirlot, A.
  • ; p. 125-150
  • Chapter 7: Equality in taxation : reflections on the social construction of comparability in tax law
  • Påhlsson, R.
  • ; p. 151-161
  • Chapter 8: The principle of effectiveness
  • Maisto, G.
  • ; p. 163-182
  • Chapter 9: Access to effective legal remedy
  • Wattel, P.J.
  • ; p. 183-203
  • Chapter 10: No taxation without representation in the European Union : democracy, patriotism and taxes
  • Dourado, A.P.
  • ; p. 205-233
  • Chapter 11: Legal certainty, legitimate expectations, legislative drafting, harmonization and legal enforcement in EU tax law
  • Weber, D.
  • Sirithaporn, T.
  • ; p. 235-272
  • Chapter 12: Direct applicability and direct effect
  • Kofler, G.
  • ; p. 273-301
  • Chapter 13: The principle of proportionality and (European) tax law
  • Zalasiński, A.
  • ; p. 303-317
  • Chapter 14: The principle of good faith in Swiss domestic and international tax law
  • Simonek, M.
  • ; p. 319-332
  • Chapter 15: Accessorium sequitur principale : the issue of defining the tax object for VAT purposes
  • Henkow, O.
  • ; p. 333-363
  • Chapter 16: The principle of neutrality in EU VAT
  • Papis, M.
  • ; p. 365-390
  • Chapter 17: The principle of elimination of double taxation under EU law : does it exist?
  • Helminen, M.
  • ; p. 391-412 ; refs
  • Chapter 18: Fairness : a legal principle in EU tax law?
  • Hemels, S.
  • ; p. 413-437
  • Chapter 19: Ability to pay
  • Englisch, J.
  • ; p. 439-463
  • Chapter 20: Tax authorities and EU law
  • Gutmann, D.
  • ; p. 465-476
Extent
xx, 476 p.
Isbn
9789087222604
Isbn Type
(ebook)
Note
20141107

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