The Principle of Equality in European Taxation - The Principle of Equality in European Taxation (Hardcover, 2nd Ed.)

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

General

Imprint:	Kluwer Law International
Country of origin:	Netherlands
Series:	EUCOTAX Series on European Taxation Series Set
Release date:	October 1999
First published:	October 1999
Authors:	Gerard T.K. Meussen
Dimensions:	230 x 234 x 19mm (L x W x T)
Format:	Hardcover
Pages:	279
Edition:	2nd Ed.
ISBN-13:	978-90-411-9693-4
Categories:	Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
LSN:	90-411-9693-5
Barcode:	9789041196934

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