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Vol 22 No 4 April/May 2017

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Cover of Whistleblowing: Law and Practice

Whistleblowing: Law and Practice

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The Principle of Equality in European Taxation

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ISBN13: 9789041196934
ISBN: 9041196935
Published: December 0002
Publisher: Kluwer Law International
Format: Hardback
Price: £158.00

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.

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Preface. About the Authors and Editors. List of Abbreviations. Table of Cases. Table of Treaties and Legislation.
1. Introduction; H. Gribnau.
2. Austria; K. Korinek, M. Holoubek.
3. Belgium; S. van Crombrugge.
4. France; P. Marchessou.
5. Germany; K. Vogel, C. Waldhoff.
6. Italy; A. di Pietro.
7. The Netherlands; R. Happe.
8. Spain; T. Rosembuj.
9. United Kingdom; P. Baker. Conclusion. Appendix 1: Survey of the Quoted Treaties and Legislation. Appendix 2: Case Law of the European Court of Human Rights. Index.