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Vol 22 No 8 August/Sept 2017

Book of the Month

Cover of STEP: A Practical Guide to the Transfer of Trusteeships

STEP: A Practical Guide to the Transfer of Trusteeships

Edited by: Richard Williams, Arabella Murphy, Toby Graham
Price: £110.00

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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



Despatched in 9 to 11 days.

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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Contents:
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.

Series: Eucotax Series on European Taxation

EU Citizenship and Direct Taxation ISBN 9789041185846
To be published October 2017
Kluwer Law International
£114.00
Limitation on Benefits Clauses in Double Taxation Conventions 2nd ed ISBN 9789041161352
Published September 2017
Kluwer Law International
£155.00
Corporate Tax Base in the Light of IAS/IFRS and EU Directive 2013/34: A Comparative Approach ISBN 9789041167453
Published July 2016
Kluwer Law International
£96.00
Fixed Establishments in European VAT ISBN 9789041145543
Published August 2013
Kluwer Law International
£96.00
Taxation of Ucits: Austria Germany the Netherlands and the Uk ISBN 9789041128393
Published October 2009
Kluwer Law International
£110.00
Tax Compliance Costs for Companies in an Enlarged European Community ISBN 9789041126665
Published May 2008
Kluwer Law International
£144.00
ECJ-Recent Developments in Direct Taxation ISBN 9789041125095
Published March 2006
Kluwer Law International
£116.00
Limitation on Benefits Clauses in Double Taxation Conventions ISBN 9789041123701
Published December 2005
Kluwer Law International
Out of print
Tax Avoidance and EC Treaty Freedoms ISBN 9789041124029
Published December 2005
Kluwer Law International
£145.00
WTO and Direct Taxation ISBN 9789041123718
Published May 2005
Kluwer Law International
£245.00
£123.00
Settlement of Disputes in Tax Treaty Law ISBN 9789041199041
Published September 2002
Kluwer Law International
£194.00
Tax Treaty Interpretation
Edited by: Michael Lang
ISBN 9789041198570
Published June 2002
Kluwer Law International
£162.00
The Impact of Community Law on Tax Treaties: Issues and Solutions ISBN 9789041198600
Published February 2002
Kluwer Law International
£175.00
The Compatibility of Anti-abuse Provisions in Tax Treaties with EC Law
ISBN 9789041196781
Published January 1999
Kluwer Law International
£171.00