proportionality
Resource Information
The concept proportionality represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
proportionality
Resource Information
The concept proportionality represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- proportionality
165 Items that share the Concept proportionality
Context
Context of proportionalitySubject of
No resources found
No enriched resources found
- "Consistency" and fundamental freedoms : the case of direct taxation
- (Finale) Verluste im Kapitalgesellschaftskonzern : EuGH, Schlussanträge v. 10.1.2019 - Rs. C-607/17 'Memira' und Rs. C-608/17 'Holmen'
- A better sense of proportion
- A challenge to the reversal of the burden of proof and the principle of proportionality
- A comprehensive analysis of ECJ case law on discriminatory treatment of cross-border inheritances : part 2
- A normative evaluation of tax law enforcement : legislative and political responses to tax avoidance and evasion
- A question of privilege
- Algunas cuestiones sobre el gravamen a la emigración (exit tax) del artículo 95 bis LIRPF : inconsistencias con el régimen de salida posterior a una reorganización, libertades de la Únión y convenios tributarios = Issues on the exit tax established by article 95 Personal Income Tax Act : inconsistencies with the merger tax regime, EU freedoms and tax treaties
- At a crossroads : mandatory disclosure under DAC-6 and EU primary law - part 2
- Automatischer Informationsaustausch in Steuersachen : Kommentar
- BEPS Actions 2, 3 and 4 and the fundamental freedoms : is there a way out?
- Banks v HMRC : human rights and relief for political donations
- Be reasonable!
- Beginselen van behoorlijk bestuur in het belastingrecht
- Beginselen van behoorlijk bestuur in het belastingrecht
- CFC Reforms in the UK - some EU law comments
- CJEU says Denmark must grant loss relief for final cross-border losses
- CRS and beneficial ownership registers - a call to action
- Carpet-bombing tax avoidance in Europe : examining the validity of the ATAD under EU law
- Case C-28/17 NN A/S v. Skatteministeriet : a CJEU judgment that raises 'fresh questions'
- Charity crossing borders : the fundamental freedoms' influence on charity and donor taxation in Europe
- Conformity of the exit tax of individuals with the fundamental freedoms
- Consecuencias derivadas del incumplimiento de la obligación de informar sobre bienes y derechos situados en el extranjero : un análisis desde la óptica de su adecuación al Derecho de la Unión Europea = Consequences of breach of the declaration of goods and rights located abroad : an analysis from the perspective of its adaptation to European Union Law
- Constitutionality, proportionality and certainty
- Contencioso tributário
- Controle da extrafiscalidade
- Danish corporate exit tax rules from an EU-perspective
- Danish rules concerning loss relief succesfully challenged before CJEU
- Darf der Betriebsprüfer die Vorlage des geschäftlichen E-Mailverkehrs verlangen? Rechtliche Grenzen für Prüferanfragen
- Data protection in direct tax matters and developments from the EU standpoint : the case of automatic exchange of information
- De confiscatoire of excessieve belasting : iudex non calculat?
- De dividendstrippingmaatregel getoetst aan het EG-recht
- De la 'paix sociale' à l'état de droit : La 'proportionnalité' de l'impôt (1815-1920)
- De territoriale begrenzing van de fiscale eenheid BTW (2)
- Decision of the French Constitutional Court number 2016-591 QPC of 21 October 2016 "Mrs Helen S"
- Die Vorgaben des Unionsrechts für das Steuerrecht
- Die massgebende Rechtslage im Abgabenrecht - Teil II
- Direito fiscal europeu - o paradigma da proporcionalidade : a proporcionalidade como critério central da compatibilidade de normas tributárias internas com as liberdades fundamentais
- Diverted profits tax : a partial response
- ECJ decision in Bevola (Case C-650/16) : a missing piece in the Marks & Spencer (Case C-446/03) puzzle
- EU national challenges the Common Reporting Standard
- EU standard VAT return : a real tool or just "nice to have"?
- Een sfinx zonder geheim : commentaar bij het Marks and Spencer-arrest van het Europese Hof van Justitie
- Efarmoges tis archis tis analogikotitas : suntagmatika kai yperethnikou dikaiou zitimata, schetika me tin ektasi tou anairetikou elegchou kata tin epiboli pollaplon telon gia lathremporiki teloneiaki parabasi
- Einfluss der EU-Grundrechte auf das Steuerrecht : Wandel im Grundrechtsschutz durch Harmonisierung
- Ensuring taxpayer rights in the era of automatic exchange of information : EU data protection rules and cases
- Ensuring the effectiveness of fiscal supervision in third country situations
- European Court of Justice rules on Parent-Subsidiary Directive
- European tax controversies - quis custodiet ipsos custodes?
- Exchange of tax information and privacy in Estonia
- Exit taxes and community freedoms : contradiction or evolution of European Court of Justice's case law?
- Fairness tax : kaas met gaten
- Fiscal monitoring of assets and properties held abroad by Italian resident individuals, non-commercial entities, simple partnerships and similar entities
- Foreign-located immovable property protected against discriminatory taxation of cross-border inheritance : comments on the Huijbrechts decision (Case C-679/17)
- Freedom of establishment and transfer pricing threats for the EU single market
- Giustizia tributaria e diritti fondamentali : giusto tributo, giusto procedimento, giusto processo
- GloBE and EU law : assessing the compatibility of the OECD's Pillar II initiative on a minimum effective tax rate with EU law and implementing it within the internal market
- GloBE proposal and possible carve-outs : is there a future for preferential tax regimes?
- Goodbye Mr Bachmann, welcome Mr Wielockx
- Grundfreiheitsbeschränkungen zwecks Wahrung der Aufteilung der Besteuerungsbefugnis = Limitation of fundamental freedoms to safeguard the allocation of the power to impose taxes
- Halifax and Cadbury Schweppes : one single European theory of abuse in tax law?
- Has the case law of the ECJ on final losses reached the end of the line?
- Het evenredigheidsbeginsel stricto sensu als belangenafweging tussen nationale fiscale soevereiniteit en vrij verkeer
- Human rights and value added tax fines : are the Belgian rules contrary to Community law?
- Hybrid financial instruments and primary EU law - part 2
- Impuestos directos y libertades fundamentales del Tratado de Funcionamiento de la Unión Europea : cuestiones fundamentales en la jurisprudencia del Tribunal de Justicia de la Unión Europea
- Individuele straftoemeting in het fiscale bestuurlijke boeterecht : een interne theoretische rechtsvergelijking tussen het fiscale bestuurlijke boeterecht en het strafrecht
- Interest limitation under the adopted Anti-Tax Avoidance Directive and proportionality
- International double (non-)taxation : comparative guidance from European legal principles
- Internationale Rechtshilfe : unter Einbezug der Amtschilfe im Steuerrecht
- Justifications and proportionality: an analysis of the ECJ's assessment of national rules for the prevention of tax avoidance
- Kein Finale für die finalen Verluste - Berücksichtigung von definitiven Betriebsstättenverlusten nach dem EuGH-Urteil Bevola
- La compensación transfronteriza de pérdidas definitivas. Los asuntos Holmen y Memira Holding
- La constitutionnalité de l'introduction d'une taxe au tonnage en Suisse dans le cadre de la troisième réforme de l'imposition des entreprises (RIE III)
- La graduación de las sanciones en la nueva LGT
- La obligación tributaria de información sobre activos en el extranjero
- Las nuevas infracciones y sanciones en la planificación fiscal internacional : críticas de culpabilidad y proporcionalidad = New violations and penalties in international tax planning : criticism of culpability and proportionality
- Las sanciones por incumplir las obligaciones de información y comunicación relativas a mecanismos de planificación fiscal agresiva : un análisis a la luz de los principios y garantías del derecho sancionador
- Les livraisons intracommunautaires : un risque obligatoire? L'ordonnance de la C.J.C.E. du 3 mars 2004
- Los derechos y garantías de los contribuyentes en la era digital : transparencia e intercambio de información tributaria
- Los impuestos de salida de personas jurídicas en la directiva anti-elusión y su transposición en España = The exit taxes of legal persons in the Anti-Evasion Directive and her transposition in Spain
- Losses unchained : the ECJ's cross-border travel requirement
- Mandatory disclosure : disbalans verwordt tot rechtsnorm, welkom in de nieuwe tijd
- Mandatory disclosure, fair play buitenspel, enkele formele opmerkingen
- Marks and Spencer v Halsey (HM Inspector of Taxes) : restriction, justification and proportionality
- Medidas contra el fraude fiscal internacional
- Neutrality and proportionality in VAT : making sense of an (apparent) conflict
- New taxes on digital services, accommodation services and luxury residences assessed in light of basic tax principles
- No GAAR without GADR!
- Not a pleasure to the eye; the ECtHR's Judgment in P. Plaisier B.V. against the Netherlands
- OAO Neftyanaya Kompaniya Yukos v Russia : (App No 14902/04)
- On X Holding and the ECJs ambiguous approach towards the proportionality test
- Opinion Statement ECJ-TF 3/2018 on the ECJ decision of 12 June 2018 in Bevola (Case C-650/16), concerning the utilization of "definitive losses" attributable to a foreign permanent establishment
- Opinion Statement PAC 3/2017 on the European Commission's proposal for a Council Directive Amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation (COM/2016/025 final - 2016/010 (CNS))
- Over de (on)verenigbaarheid van het fiscale-eenheidsregime met de vestigingsvrijheid
- Overview of global trends in the protection of taxpayers' rights by 2019, according to the IBFD Observatory on the Protection of Taxpayers' Rights (Part 1)
- Oy AA - limitations on transfers of profits to domestic situations not precluded by the EC Treaty
- Personal and family tax benefits in the EU internal market : from Schumacker to fractional tax treatment
- Personal data protection rights within the framework of international automatic exchange of financial account information
- Plans de pension d'entreprises : la progressivité des contributions en fonction de l âge est-elle-discriminatoire?
- Principles of law : function, status and impact in EU tax law
- Prohibition of confiscatory taxation in Latin jurisprudence : a three-step test to determine when taxes violate property rights
- Proporcionalidad de las sanciones en el Impuesto sobre el Valor Añadido = Proportionality of VAT Penalties
- Proportionality and fair taxation
- Proportionality and fair taxation
- Proportionality and fair taxation
- Proportionality and the serious misdeclaration penalty
- Proportionality of anti-avoidance and anti-abuse measures in the ECJ's direct tax case law
- Proposal for the coordinated system of taxation applicable to cross-border inheritances and gifts in the internal market
- Protection of taxpayer rights during tax audits : impartiality within the scope of the proportionality principle
- Quo vadis Hinzurechnungsbesteuerung und EG-Recht - Bestandsaufnahme und neuere Entwicklungen
- Recent case law of the ECJ in direct taxation : trends, tensions, and contradictions
- Reflexiones en torno al deber de información impuesto a los intermediarios de alquileres turísticos = Reflections regarding the duty of information taxed to the intermediaries of tourist rentals
- Renteberekening in belastingzaken : het in rekening brengen en vergoeden van rente
- Retroactive tax legislation in view of article 1 First Protocol ECHR
- Review of EU Case Law on State Aid - 2019
- Riener v Bulgaria : Application no. 46343/99
- Ruled by algorithms : the use of 'black box' models in tax law
- Schlussanträge in der Rechtssache C-580/16, Firma Hans Bühler KG : der österreichische Dreiecksgeschäftsfall vor dem EuGH
- Special employer's wage tax obligation for "sell-on payment" to football player of Feyenoord held to be in cinflict with the European Convention on Human Rights
- Special tax zones and proportionality : a new parameter for the necessity test
- Substituição tributária e proporcionalidade : entre capacidade contributiva e praticabilidade
- Surcharges and penalties in tax law : EATLP Annual Congress Milan 28-30 May 2015
- Tax and human rights
- Taxation of groups of companies : lessons to be drawn from Oy AA
- Taxation of groups of companies : lessons to be drawn from Oy AA
- Teoria dos direitos fundamentais em matéria tributária : restrição a direitos do contribuinte e proporcionalidade
- Test Claimants in the Thin Cap Group Litigation v HMRC : what amounts to commercial justification in considering issues of proportionality?
- The "excessive burden" as the only limit to double prosecution = El "exceso punitivo" como único límite al bis in ídem
- The (in)compatibility of Polish CFC rules with the constitution pre and post-implementation of the EU Anti-Tax Avoidance Directive (2016/1164)
- The ATAD's interest limitation rule - a step backwards?
- The Brazilian controlled foreign company regime : a comparative analysis from an international tax law perspective
- The Dutch corporate exit tax provisions in the light of the freedom of establishment
- The Marks & Spencer case - the open issues following the ECJ's final word
- The Rubik agreements in the framework of transparency tax policies
- The Trust Register : is there such a thing as too much information?
- The Volkswagen case : no longer a time limit for reclaiming input tax?
- The compatibility of exit tax legislation applicable to corporate taxpayers in France, Germany, Italy, the Netherlands, Portugal, Spain and the United Kingdom with the EU freedom of establishment - part 2
- The compatibility of exit tax legislation applicable to corporate taxpayers in France, Germany, Italy, the Netherlands, Portugal, Spain and the United Kingdom with the EU freedom of establishment - part 3
- The compatibility of the EU digital services tax with EU and WTO law : requiem aeternam donate nascenti tributo
- The general anti-avoidance rule : its expanding role in international taxation
- The impact of tax treaties and EU law on group taxation regimes
- The implementation in Italy of art. 4 ATAD and the European principle of proportionality
- The international compliance assurance programme reviewed : the future of cooperative tax compliance?
- The legality of the punitive deferral of the exercise of the right of deduction
- The potential of a Standard Audit File - Tax in European Union : a chance for coordinated VAT administration?
- 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 2
- The relevance of the fundamental freedoms for DTCs with EEA states
- The right to VAT deduction and the ECJ : towards neutral and efficient taxation in the single market?
- The right to recover output VAT on bad debts : the Greek legislation and the VAT Directive
- The structure and organization of EU law in the field of direct taxes
- The tax disputes process and taxpayer rights: are the inconsistencies proportional?
- The troubled story of the Hungarian advertisement tax : how (not) to design a progressive turnover tax
- Transfer pricing rules under the ECJ's scrutiny : green light for non-arm's length transactions?
- Troca internacional de informações para fins fiscais
- Turkish Constitutional Court decides in favour of taxpayer property rights
- U.K. transfer of assets abroad rules at issue in Fisher
- Una revisión sistemática de la jurisprudencia del Tribunal de Justicia sobre impuestos a la emigración de personas jurídicas = A systematic analysis of Court of Justice of the European Union on exit taxes
- Verrechnungspreise - Grenzen der Mitwirkungspflicht nach Paragr. 90 Abs. 2 AO
- Verwendung entgeltpflichtiger Datenbanken bei der Angemessenheitsdokumentation nach Paragr. 90 Abs. 3 AO i. V. mit der GAufzV
- Voorstel voor een verbeterd systeem van informatieverplichtingen ten dienste van belastingheffing
- Wächtler : German exit tax rules successfully challenged before the CJEU (again)
- X GmbH : German CFC rules upheld by CJEU in absence of exchange of information provision
- Über den Grundsatz der Verhältnismäßigkeit im Umsatzsteuerrecht
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/Fm43dZEw38E/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/Fm43dZEw38E/">proportionality</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Concept proportionality
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/Fm43dZEw38E/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/Fm43dZEw38E/">proportionality</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
