"Consistency" and fundamental freedoms : the case of direct taxation

Resource Information

The work "Consistency" and fundamental freedoms : the case of direct taxation represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

"Consistency" and fundamental freedoms : the case of direct taxation

Creator

• Haslehner, W.C

Subject

• EU law
• EU tax law
• ECJ case law
• justification
• proportionality
• fundamental freedoms

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

Geographic coverage

• European Union
• Europe

Language note

English