Preface, About the Authors and Editors, List of Abbreviations, Table of Cases, Table of Treaties and Constitutions 1. General Introduction Hans Gribnau 1.
Taxation and equality in a historical perspective 3.
The rule of law 4.
Constitutional democracy 6.
The rule of legislature? 7
. The changing position of the law 8
. The judiciary comes to the rescue 9
. A value-oriented theory of law 10.
Principles as the normative core of law 11.
Checks and balances in law making 12. Balancing powers and principles 13.
From theory to practice 14.
The principle of equality in constitutions and international treaties 15.
Constitution or international treaty? 16.
The equality principle as methodological instrument 17.
Conclusion 32 2. Austria Karl Korinek and Michael Holoubek 1.
The development of the Constitutional Court's rulings on the principle of equality 3.
"Localising a violation" of the principle of equality 4.
Procedure for reviewing laws as to their compliance with the principle of equality 5.
Conclusion 3. Belgium Stefaan van Crombrugge 1.
The influence of Article 14 ofthe ECHR and Article 26 of the ICCPR on Belgian law 3.
The determination of categories of persons 4.
The role of the comparability investigation 5.
Determining proportionality 6.
Conclusion 4. France Philippe Marchessou 1.
A time-honoured assertion of the principle of equality in the constitutional texts 3.
The protection of the principle of equality in tax matters as guaranteed by the Conseil constitutionnel and the Conseil d'Etat 4.
The Conseil d'Etat: a censor of the regulations 5.
The possibility for a taxpayer to invoke the equality principle in his or her tax trial 6.
Conclusion 5. Germany Klaus Vogel and Christian Waldhoff 1.
Federal Constitutional Court decisions on tax equality 3.
Constitutional taxation equality as encumbrance according to the ability to pay 4
. Conclusion 6. Italy Adriano Di Pietro 1.
The principle of equality in the tax field 2.
The principle of non-discrimination in tax law 3.
The non-discrimination principle in tax law: the case law of the Corte Costituzionale 4.
Conclusion 7. The Netherlands Richard Happe 1.
The principle of equality and testing of Acts of Parliament 3.
The Supreme Court's method of judicial interpretation in judging an alleged violation of the principle of equality 4.
The Supreme Court's task with respect to the unjustified unequal treatment of equal cases 5.
An assessment of 10 years of case law on the basis of the principle of equality 6.
Conclusion 8. Spain Tulio Rosembuj 1
Constitutional doctrine 3.
Conclusions 9. United Kingdom Philip Baker Conclusion Gerard Meusse
n Appendix I:
Survey of Treaties and Constitutions Appendix II:
Case Law of the European Court of Human Rights, Index