The Resource The proportionality principle under EU tax law : general and practical problems caused by its extensive application - Part 1

The proportionality principle under EU tax law : general and practical problems caused by its extensive application - Part 1

Label
The proportionality principle under EU tax law : general and practical problems caused by its extensive application - Part 1
Title
The proportionality principle under EU tax law : general and practical problems caused by its extensive application - Part 1
Creator
Subject
Language
  • eng
  • eng
Summary
This article analyses how the European Court of Justice (ECJ) applies the proportionality principle in respect of direct taxation, as well as the consequences flowing therefrom. This Part 1 addresses the proportionality principle and its application by the ECJ, while Part 2, published in European Taxation 10 (2017), covers the impact of the proportionality principle on justifications and the sovereignty of Member States in direct tax matters, as well as the consequences of the ECJ's approach towards proportionality
Citation source
In: European taxation. - Amsterdam. - Vol. 57 (2017), no. 9 ; p. 384-392
http://library.link/vocab/creatorName
Freyer, D
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • proportionality
  • EU tax law
  • ECJ case law
  • justification
Label
The proportionality principle under EU tax law : general and practical problems caused by its extensive application - Part 1
Instantiates
Publication
Note
20171013
Other control number
et_2017_09_e2_3.html
Label
The proportionality principle under EU tax law : general and practical problems caused by its extensive application - Part 1
Publication
Note
20171013
Other control number
et_2017_09_e2_3.html

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...