The Resource "Consistency" and fundamental freedoms : the case of direct taxation
"Consistency" and fundamental freedoms : the case of direct taxation
Resource Information
The item "Consistency" and fundamental freedoms : the case of direct taxation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item "Consistency" and fundamental freedoms : the case of direct taxation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- "Consistency" and fundamental freedoms : the case of direct taxation
- Title
- "Consistency" and fundamental freedoms : the case of direct taxation
- 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
- Label
- "Consistency" and fundamental freedoms : the case of direct taxation
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<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/portal/Consistency-and-fundamental-freedoms--the-case/uqohMW5Nv5Q/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Consistency-and-fundamental-freedoms--the-case/uqohMW5Nv5Q/">"Consistency" and fundamental freedoms : the case of direct taxation</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<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/portal/Consistency-and-fundamental-freedoms--the-case/uqohMW5Nv5Q/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Consistency-and-fundamental-freedoms--the-case/uqohMW5Nv5Q/">"Consistency" and fundamental freedoms : the case of direct taxation</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
