The Struggle for Equality in European Tax Law
The Struggle for Equality in European Tax Law
In any democratically constituted regime, the real value of the principle of equality can be measured in a very revealing way: by evaluating the consistency and impartiality of tax legislation and its judicial review.
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In any democratically constituted regime, the real value of the principle of equality can be measured in a very revealing way: by evaluating the consistency and impartiality of tax legislation and its judicial review. Such an evaluation, using a comparative approach to applicable law in several European jurisdictions, is essentially what this book provides.
The six authors, a supreme court justice, a professional tax consultant, a tax inspector, and three tax law academics, treat such crucial issues as the following:
The authors refer throughout to all relevant sources of applicable law, including national constitutions, legislation, and case law; the EC Treaty and the European Convention on Human Rights; and the case law of the European Court of Justice and the European Court of Human Rights.
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.
