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Vol 21 No 11 Nov/Dec 2016

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Legal Protection Against Discriminatory Tax Legislation

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ISBN13: 9789041199157
ISBN: 9041199152
Published: May 2003
Publisher: Kluwer Law International
Format: Hardback
Price: £89.00



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 examine such areas as: national variations in the extent of judicial power to review tax legislation; discriminatory tax legislation arising as a response to interest group pressures; the European Convention on Human Rights as the basis for the development of a fully operational principle of equality and the degree of appreciation that should be accorded the democratically legitimized legislature by the judiciary. It also covers: the obligation to provide actual redress to victims of discrimination and the effect of the principle of freedom of establishment on the rules of international tax law.;The authors refer throughout to all relevant sources of applicable law, including national constitutions, legislation and case law; th EC Treaty and the European Convention on Human Rights; and the case law of the European Court of Justice and the Euroepan Court of Human Rights.

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Contents:
Introduction, H. Gribnau and C. Peters; equality, consistency an 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 (article 26 ICCPR and article 14 ECHR), J. van den Berge; protection of European taxpayers by the principle of equality, H. Gribnau and J. Saddiki; the freedom of establishment in European tax law, C. Peters. Appendix: survey of treaties and constitutions.