The Principle of Equality in European Taxation (Eucotax Series on European Taxation, 2)
- 316 Pages
- October 12, 1999
- 0.82 MB
- 4974 Downloads
Taxation law, Military, Tax Law, Law, Legal Reference / Law Profession, International, Business & Economics / Public Finance, Taxation, Equality, Europe, Law and legisl
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The principles of equality and non-discrimination are a cornerstone of constitutional law and of international and European human rights law, and there is increasing recognition of the fact that any system of taxation must comply with them.
This book examines how these principles influence the tax regimes of eight European : Gerard TK Meussen. The principles of equality and non-discrimination are a The Principle of Equality in European Taxation book of constitutional law and of international and European human rights law, and there is increasing recognition of the fact that any system of taxation must comply with them.
This book examines how these principles influence the tax regimes of eight European jurisdictions. The Principle of Equality in European Taxation 7.
The Netherlands Richard Happé 1. Introduction 2. The principle of equality and testing of Acts of Parliament The principle of equality: a fundamental principle in thè Dutch legai order Artide 26 of thè ICCPR Restricted meaning of Artide 14 of thè ECHR for.
Get this from a library. The principle of equality in European taxation. [Gerard Theodora Karel Meussen;] -- The impact of the equality and non-discrimination principles on tax law and policy, with particular reference to their application in national courts and the European Court of Human Rights is.
The Principle of Equality in European Taxation The Principle of Equality in European Taxation and Publisher Kluwer Law International B.V.
Save up to 80% by choosing the eTextbook option for ISBN:The print version of this textbook is ISBN:This book provides a comprehensive and updated legal analysis of the equality principle in EU law.
To this end, it argues for a broad definition of the principle, which includes not only its inter-individual dimension, but also the equality of the Member States before the EU Treaties.
At the EU law level, it is shown that both the fundamental freedoms and secondary EU tax law have incorporated concepts of neutrality, equality and ability to pay under their normative framework.
The authors conclude with an outlook on the link between EU tax approximation and public goods provided by the different Member States. Aim/purpose – The purpose of this article is a presentation of the principles of tax law equality with the aim of establishing the si gnificance of these rules for the system of direct taxation in.
– Equality and special income tax regimes for businesses.
Description The Principle of Equality in European Taxation (Eucotax Series on European Taxation, 2) FB2
Chapter 1: Introduction This master thesis is written as a part of the eighteenth Eucotax Wintercourse, which had as its theme the ‘Principle of Equality in taxation’.
The subtheme assigned to me was: “Equality and special in-come tax regimes for business”. The principles of equality and non-discrimination are a cornerstone of constitutional law and of international and European human rights law, and there is increasing recognition of the fact that any system of taxation must comply with them.
This book examines how these principles influence the tax regimes of eight European jurisdictions. The Author: Gerard TK Meussen.
Internationally I will describe the equality principle founded as basics in EU-law and WTO-law. In EU law the four freedoms (free of movement of persons, goods, services and capital) play a role in expressing the Principle of Equality through the European Union.
I will test if there might be a. By equality is meant equality of sacrifice, that is people should pay taxes in proportion to their incomes. This principle points to progressive taxation. It states that the rate or percentage of taxation should increase with the increase in income and decrease with the decrease in.
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Gribnau, JLM & Saddiki, J"Protection of European taxpayers by the principle of equality". in JLM Gribnau (ed.), "Legal Protection against Discriminatory Tax Legislation".
Kluwer Law International, The Hague, London, Boston, pp. The Principle of Equity in Taxation. An important question widely discussed in public finance is what kind of tax system is fair, just or equitable. As seen above, equity in taxation was the first canon of taxation on which Adam Smith laid a good deal of stress.
Clearly a valuable work for tax practitioners and policymakers, Legal Protection against Discriminatory Tax Legislation will also be appreciated by professionals and officials concerned with the complex day-to-day ramifications of the principles of equality and non-discrimination in European society.
Taxation needs justification. Therefore, it is subject to arguments about justice and equality. In terms of normative ethics, justice takes the lead. The article is divided into four parts: I. Formal Relations of Justice. Material Principles of Justice. III. Consequences for the Justice of Taxation.
International/Global Justice of Taxation. It is one of the fundamental concepts to bring social equality in the country. The canon of equality states that there should be justice, in the form of equality, when it comes to paying taxes. Not only does it bring social justice, it is also one of the primary means for reaching the equal distribution of.
Discussing the fundamental role played by the principles of equality and non-discrimination in the EU legal order, this insightful book explores the positive and negative elements that have contributed to the consolidation of the process of EU legal integration.
It provides an in-depth analysis of the three key dimensions of equality in the EU: equality as a value, equality as a principle and. The Principle of Equality in European Taxation, pp.
Details The Principle of Equality in European Taxation (Eucotax Series on European Taxation, 2) FB2
11 et seq. “ The subjects of every state ought to contribute towards the support of the government, as nearly as possible, in proportion to their respective abilities; that is, in proportion to the revenue. Sources of general principles. The general principles of European Union law are rules of law which a European Union judge, sitting for example in the European Court of Justice, has to find and apply but not ularly for fundamental rights, Article 6(3) of the Treaty on European Union provided.
Fundamental rights, as guaranteed by the European Convention for the Protection of Human. "The principle of non-discrimination plays a vital role in international and European tax law.
This dissertation analyses the interpretation given to that principle in tax treaty practice and in the direct tax case law of the Court of Justice of the European Union (ECJ) on the fundamental freedoms. The objective of this analysis is twofold: to give a clear and thorough overview of both.
DANS is an institute of KNAW and NWO. Driven by data. Go to page top Go back to contents Go back to site navigation. THE EQUALITY PRINCIPLE IN UNITED KINGDOM TAXATION LAW By Philip Baker QC There is no equality principle in United Kingdom taxation law.
There is a temptation to leave this Chapter simply with the bold statement in the previous sentence. However, it would be a little unforgiveable if one did not elaborate slightly on that statement. whole. A good tax system should have a proper combination of all kinds of taxes having different canons.
A populareconomist Adam Smith came up with four canons of taxation. These are: equality or equity, certainty, convenience and economy. Other economists including Bastable added a few more canons. T2 - The Struggle for Equality in European Tax Law, AU - Gribnau, J.L.M. N1 - Pagination: PY - Y1 - N2 - The focus of the contribution by Gribnau is the relationship between increasingly complex tax legislation and the principle of equality.
He starts with a conceptual analysis of equality. In the literature one finds a lot of material relating to principles of justice: the principle of equality, the maximizing principle of Utilitarianism, the Pareto principle, the difference/maximin principle of Rawls etc.
(Rawls ; see von der Pfordtenp. ff.). Usually the problem is this, many theories of social justice mainly pay. Gender equality and taxation in the European Union This study provides an overview over gender aspects in taxation at Member State and EU level.
After an outline of gender gaps in socioeconomic realities across Member States, relevant for taxation, the implementation of gender aspects at EU and Member State level and the existing.
Taxation - Taxation - Principles of taxation: The 18th-century economist and philosopher Adam Smith attempted to systematize the rules that should govern a rational system of taxation. In The Wealth of Nations (Book V, chapter 2) he set down four general canons: Although they need to be reinterpreted from time to time, these principles retain remarkable relevance.
Alain Ronzano Principle of equal treatment: Advocate General Pitruzzella calls on the Court of Justice of the European Union to uphold the European Commission’s appeal and accordingly to annul the judgment of the General Court of the European Union finding that the principle of equal treatment was infringed and that there was an abuse of.
eucotax series on european taxation the principle of equality in european taxation eucotax series on european Posted By Jackie CollinsMedia Publishing TEXT ID f0fa2 Online PDF Ebook Epub Library Eucotax Series On European Taxation Adlibris.
Entitlement theory is a theory of distributive justice and private property created by Robert Nozick in chapters 7 and 8 of his book Anarchy, State, and theory is Nozick's attempt to describe "justice in holdings" (Nozick )—or what can be said about and done with the property people own when viewed from a principle of justice.That is why in the modern tax system of the countries of the world, income has been accepted as the best test for measuring the ability to pay of a person.
Proportionate Principle: In order to satisfy the idea of justice in taxation, J. S. Mill and some other classical economists have suggested the principle of proportionate in taxation.In this article we will discuss about the principles of taxation.
The most important source of government revenue is tax. A tax is a compulsory payment made by individuals and companies to the government on the basis of certain well-established rules or criteria such as income earned, property owned, capital gains made or expenditure incurred (money spent) on domestic and imported articles.
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