proportionality
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proportionality
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- "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
- AG opinion on EU registers : the beginning of the end of data protection?
- 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
- All bets are off(shore)
- Are the OECD/G20 pillar two GloBE-rules compliant with the fundamental freedoms?
- 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
- Beyond the automatic exchange of information : DAC 6, its strengths and its achilles heels
- Business-friendly real-time reporting in the European Union : are we moving in the right direction?
- CFC Reforms in the UK - some EU law comments
- CJEU VAT case law in 2020 : evergreens, revivals and new trends
- 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
- Compliance of automatic tax fraud detection systems with the right to privacy standards based on the Polish experience of the STIR system
- Compliance tributario & principio de buena fe : ¿cómo sentar unas sólidas bases para una mejora de las relaciones cooperativas?
- 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
- ECJ upholds Dutch withholding tax on cross-border services
- EU Whistle-blower Directive : taking taxpayers' rights seriously
- EU disclosure regime on cross-border tax planning arrangements : pending decision Court of Justice of the European Union (ECJ) on legal professional privilege and constitutionality of the Directive on Administrative Cooperation (DAC6)
- 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
- Einfluss der EU-Grundrechte auf das Steuerrecht : Wandel im Grundrechtsschutz durch Harmonisierung
- El TJUE desvela un «secreto a voces» : la regulación del 720 es desproporcionada
- 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?
- Evaluation of Value Added Tax exemption for small and low-profit enterprises in China : an analysis based on the principle of proportionality
- 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
- Fiscale behandeling inkomsten buitenlandse icb’s : enkele Europeesrechtelijke en Belgische bedenkingen
- 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
- Het systeem van sanctionering van fiscale fraude : over de voorzienbaarheid en de onderlinge afstemming van sanctioneringsmogelijkheden
- Human rights and value added tax fines : are the Belgian rules contrary to Community law?
- Hybrid financial instruments and primary EU law - part 2
- Implementation of the EU ATAD in Spain : outstanding Issues of a Partial Transposion
- 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
- Is there a special enforced tax collection regime under the ECtHR case law?
- Just a formality! Substance over form in EU VAT and the right to deduct input VAT
- 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 libertad de movimiento de capitales como límite de la lucha contra la evasión fiscal : a propósito de la STJUE de 27 de enero de 2022, asunto C-788/19, Comisión c. España
- La obligación tributaria de información sobre activos en el extranjero
- La protección de los derechos fundamentales en el ámbito tributario
- 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
- Le concept, central, de pertinence vraisemblable en matière d’assistance administrative internationale : Contexte international et application par le Tribunal administratif fédéral et le Tribunal fédéral
- 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
- Los principios de neutralidad y proporcionalidad como vectores del derecho de deducción en el Impuesto sobre el Valor Añadido : una revisión crítica al hilo de la Sentencia del Tribunal de Justicia de la Unión Europea de 18 de marzo de 2021 (asunto C-895/19) = The principles of neutrality and proportionality as vectors of the value added tax deduction righ : a critical review in line with The Court of Justice of The European Union Judgment of March 18, 2021 (Case C-895/19)
- 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)
- Obligación informativa de los intermediarios y economía colaborativa = Information obligation of intermediaries and the collaborative economy
- On X Holding and the ECJs ambiguous approach towards the proportionality test
- Opinion Statement ECJ-TF 2/2022 on the Decision of 27 January 2022 in European Commission v. Kingdom of Spain (Form 720) (Case C-788/19)
- 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)
- Overview of global trends in the protection of taxpayers' rights by 2019, according to the IBFD Observatory on the Protection of Taxpayers' Rights (Part 2)
- 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
- Protection of taxpayers' personal data and national tax interest : a misstep by the European Court of Human Rights?
- 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
- Right to a reasonable time during tax audits in Turkey
- 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 CJEU's approach to the objectives of progressive turnover-based taxes : respect for the Member States' fiscal sovereignty or authorization for circumventing EU law?
- The DAC7 proposal and reporting obligation for online platforms
- 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
- Understanding EU tax 2020
- VAT wrongly charged by the supplier and right of the customer to deduct, from an Italian and EU Perspective : where are we?
- 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
- Zijn de OESO/G20 Pijler 2 GloBE-regels in overeenstemming met de Europese fundamentele vrijheden?
- Über den Grundsatz der Verhältnismäßigkeit im Umsatzsteuerrecht
- Εφαρμογές της αρχής της αναλογικότητας : συνταγματικά και υπερεθνικού δικαίου ζητήματα, σχετικά με την έκταση του αναιρετικού ελέγχου κατά την επιβολή πολλαπλών τελών για λαθρεμπορική τελωνειακή παράβαση
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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/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="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/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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
