Legal Protection against Discriminatory Tax Legislation: The Struggle for Equality in European Tax Law
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.
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- About the authors
- Introduction; H. Gribnau, C. Peters
- Equality, Consistency, and Impartiality in Tax Legislation; H. Gribnau
- Is There a Principle of Equality in the Tax Law of the United Kingdom? S. Boyron
- The Limited Impact of the Principle of Equality on Tax Law; D. Birk
- Equality: Applying the Principle of Non-Discrimination (Art. 26 ICCPR and Art. 14 ECHR); J. van den Berge
- Protection of European Taxpayers by the Principle of Equality; H. Gribnau, J. Saddiki
- The Freedom of Establishment in European Tax Law;C. Peters
Appendix: Survey of Treaties and Constitutions
List of abbreviations