Boekhandel Douwes Den Haag

EUCOTAX Series on European Taxation Series Set

The Principle of Equality in European Taxation

The The Principle of Equality in European Taxation

Gerard TK Meussen

The Principle of Equality in European Taxation

EUCOTAX Series on European Taxation Series Set

The Principle of Equality in European Taxation

The The Principle of Equality in European Taxation

EUCOTAX Series on European Taxation Series Set: The Principle of Equality in European Taxation

 

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.


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Beschrijving EUCOTAX Series on European Taxation Series Set: The Principle of Equality in European Taxation

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 authors examine 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.

The discussion focuses on an individual's right to appeal to the courts, the procedures for judicial review, and the core question of whether objective and reasonable justification exists for instances of unequal treatment of equal cases.

This work will be of value to practitioners, policymakers, legislators, judges and researchers working in the field of taxation and human rights.


ISBN
9789041196934
Pagina's
279
Verschenen
Serie
EUCOTAX Series on European Taxation Series Set
NUR
826
Uitvoering
Hardback
Taal
Engels
Uitgever
Kluwer Law International