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

Resource Information

The instance Principles of law : function, status and impact in EU tax law represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.

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Label

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

Instantiates

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

Publication

• Amsterdam, IBFD, 2014

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

9789087222598

Isbn Type

(print)

Record ID

u94781