Legal Protection Against Discriminatory Tax Legislation
Subtitle: The Struggle for Equality in European Tax Law
Publisher: Kluwer Law International
Published: July 2003
Language: eng
Format: Hardcover
Number of pages: 152
ISBN-13: 9789041199157
Subjects: EU taxation law; Legal Reference / Law Profession; Law; EU (European Union); General; International; Taxation
First sentence: 'Taxation is a subject not usually associated with the lighter or more cheerful thoughts of men.'
Description: "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 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."--BOOK JACKET.