The principle of equality in European taxation:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
The Hague [u.a.]
Kluwer
1999
|
| Ausgabe: | 1. publ. |
| Schriftenreihe: | EUCOTAX series on European taxation
2 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXXI, 279 S. graph. Darst. |
| ISBN: | 9041196935 |
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Datensatz im Suchindex
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| adam_text |
EUCOTAX SERIES ON EUROPEAN TAXATION THE PRINCIPLE OF EQUALITY IN
EUROPEAN TAXATION EDITOR GERARD TK MEUSSEN 6 UCPICXX QSMIADQSI
INTERNATIONAL THE HAOUE - LONDON - BOSTON CONTENTS PREFACE XI ABOUT THE
AUTHORS AND EDITORS XIII LIST OF ABBREVIATIONS XV TABLEOFCASES XVII
TABLE OFTREATIES AND CONSTITUTIONS XXVII 1. GENERAL INTRODUCTION 1 HANS
GRIBNAU 1. INTRODUCTION 1 2. TAXATION AND EQUALITY IN A HISTORICAL
PERSPECTIVE 3 3. THERULEOFLAW 6 4. DEMOCRACY 8 5. CONSTITUTIONAL
DEMOCRACY 10 6. THE RULE OF LEGISLATURE? 12 7. THE CHANGING POSITION OF
THE LAW 14 8. THE JUDICIARY COMES TO THE RESCUE 18 9. A VALUE-ORIENTED
THEORY OF LAW 20 10. PRINCIPLES AS THE NORMATIVE CORE OF LAW 21 11.
CHECKS AND BALANCES IN LAW MAKING 23 12. BALANCING POWERS AND PRINCIPLES
25 13. FROM THEORY TO PRACTICE 26 14. THE PRINCIPLE OF EQUALITY IN
CONSTITUTIONS AND INTEMATIONAL TREATIES 27 15. CONSTITUTION OR
INTEMATIONAL TREATY? 29 16. THE EQUALITY PRINCIPLE AS METHODOLOGICAL
INSTRUMENT 31 17. CONCLUSION 32 2. AUSTRIA 35 KARL KORINEK AND MICHAEL
HOLOUBEK 1. INTRODUCTION 35 2. THE DEVELOPMENT OF THE CONSTITUTIONAL
COURT'S RULINGS ON THE PRINCIPLE OF EQUALITY 36 3. "LOCALISING A
VIOLATION" OF THE PRINCIPLE OF EQUALITY 41 4. PROCEDURE FOR REVIEWING
LAWS AS TO THEIR COMPLIANCE WITH THE PRINCIPLE OF EQUALITY 43 4.1
ESTABLISHING A "DISCRIMINATION" 43 4.2 REVIEW OF "OBJECTIVE
JUSTIFICATION" 44 4.2.1 EXISTENCE OF A "REASONABLE GROUND" 44 THE
PRINCIPLE OF EQUALITY IN EUROPEAN TAXATION 4.2.2 THE PRINCIPLE OF
PROPORTIONALITY 47 5. CONCLUSION 49 3. BELGIUM 51 STEFAAN VAN CROMBRUGGE
1. INTRODUCTION 51 2. THE INFLUENCE OF ARTIDE 14 OF THE ECHR AND ARTIDE
26 OF THE ICCPR ON BELGIAN LAW 53 3. THE DETERMINATION OF CATEGORIES OF
PERSONS 54 3.1 THE INTRODUCTION OF A SPECIFIC TAX 55 3.1.1 NON-RECURRENT
CONTRIBUTION BORNE BY COMPANIES 56 3.1.2 FLEMISH LEVY ON DISCHARGING
COOLING WATER 57 3.1.3 BRUSSELS LEVY ON IMMOVABLE PROPERTY 57 3.1.4 LEVY
BORNE BY CHEMISTS 58 3.1.5 ANTI-POLLUTION TAXES 5 8 3.2 DIFFERENTIATION
WITHIN ONE AND THE SAME TAX 59 3.2.1 OBJECTIVE CRITERION 60 3.2.2
REASONABLEJUSTIFICATION 60 4. THE ROLE OF THE COMPARABILITY
INVESTIGATION 66 4.1 INCOMPARABILITY TOJUSTIFY DIFFERENTIATION 68 4.2
HOMOGENEITY OF THE CATEGORIES 69 4.3 PROPORTIONALITY 70 5. DETERMINING
PROPORTIONALITY 71 6. CONCLUSION 72 4. FRANCE 75 PHILIPPE MARCHESSOU 1.
INTRODUCTION 75 2. A TIME-HONOURED ASSERTION OF THE PRINCIPLE OF
EQUALITY IN THE CONSTITUTIONAL TEXTS 75 2.1 THE AFFIRMATION OF THE
PRINCIPLE OF EQUALITY IN THE FRENCH CONSTITUTIONAL TEXTS 76 2.2 THE
AFFIRMATION OF THE PRINCIPLE OF EQUALITY IN TAX MATTERS IN THE FRENCH
CONSTITUTIONAL TEXTS 76 3. THE PROTECTION OF THE PRINCIPLE OF EQUALITY
IN TAX MATTERS AS GUARANTEED BY THE CONSEIL CONSTITUTIONNEL AND THE
CONSEIL D'ETAT 77 3.1 THE CONSEIL CONSTITUTIONNEL AS CENSOR OF THE TAX
STATUTE 77 3.2 THE SCOPE OF THE PRINCIPLE OF EQUALITY 78 3.2.1 EQUALITY
BEFORE THE LAW 78 3.2.2 EQUALITY CONCERNING PUBLIC EXPENSES 79 3.2.3
EQUALITY IN TAX MATTERS 79 3.2.4 EQUALITY BETWEEN TAXPAYERS 81 VI
CONTENTS 3.3 THE POSSIBILITY OF DISCRIMINATION JUSTIFIED BY THE NEED TO
FIGHT TAX EVASION 82 4. THE CONSEIL D'ETAT: A CENSOR OF THE REGULATIONS
82 4.1 MODERATE USE OF THE PRINCIPLE OF EQUALITY 83 4.2 BEYOND AN
ISOLATED APPRAISAL OF EACH TAX 84 5. THE POSSIBILITY FOR A TAXPAYER TO
INVOKE THE EQUALITY PRINCIPLE IN HIS OR HER TAX TRIAL 85 5.1 ADJUSTMENT
PROCEEDING FROM A DISCRIMINATORY INTERPRETATION OF THE LAW 85 5.2
ADJUSTMENT AS THE END-PRODUCT OF A DISCRIMINATORY TAX LAW 87 6.
CONCLUSION 88 5. GERMANY 89 KLAUS VOGEL AND CHRISTIAN WALDHOFF 1.
INTRODUCTION 89 2. FEDERAI CONSTITUTIONAL COURT DECISIONS ON TAX
EQUALITY 90 2.1 RULING ON THE JOINT ASSESSMENT OF SPOUSES 91 2.2 RULING
ON TAX DEDUCTION FOR A CONTRIBUTION TO A POLITICAI PARTY 92 2.3 RULING
ON THE MUTUAI EFFECT OF CHILD SUPPORT PAYMENTS AND FISCAL CAPABILITY 96
2.4 RULING ON THE BASIC TAX-FREE ALLOWANCE 97 2.5 RULING ON TAXATION
ACCORDING TO ASSESSED VALUE IN NET-WEALTH TAX 98 3. CONSTITUTIONAL
TAXATION EQUALITY AS ENCUMBRANCE ACCORDING TO THE ABILITY TO PAY 99 3.1
THE FOUR ROOTS OF THE PRINCIPLE OF ABILITY TO PAY IN THE BASIC LAW 100
3.2 APPLICATION OF THE PRINCIPLE OF THE ABILITY TO PAY 106 3.3 THE
PROBLEM OF EQUALITY IN THE CONSTITUTIONALITY OF TAXATION LAW 109 3.4 THE
EXPRESSION OF TAX FAIRNESS 110 4. CONCLUSION 114 6. ITALY 115 ADRIANO DI
PIETRO 1 . THE PRINCIPLE OF EQUALITY IN THE TAX FIELD 115 2. THE
PRINCIPLE OF NON-DISCRIMINATION IN TAX LAW 118 3. THE NON-DISCRIMINATION
PRINCIPLE IN TAX LAW: THE CASE LAW OF THE CORTE COSTITUZIONALE 120 4.
CONCLUSION 123 VII THE PRINCIPLE OF EQUALITY IN EUROPEAN TAXATION 7. THE
NETHERLANDS 125 RICHARD HAPPE 1. INTRODUCTION 125 2. THE PRINCIPLE OF
EQUALITY AND TESTING OF ACTS OF PARLIAMENT 126 2.1 THE PRINCIPLE OF
EQUALITY: A FUNDAMENTAL PRINCIPLE IN THE DUTCH LEGAI ORDER 127 2.2
ARTIDE 26 OF THE ICCPR 130 2.3 RESTRICTED MEANING OF ARTIDE 14 OF THE
ECHR FOR DUTCH TAX LAW 131 3. THE SUPREME COURT'S METHOD OF JUDICIAL
INTERPRETATION IN JUDGING AN ALLEGED VIOLATION OF THE PRINCIPLE OF
EQUALITY 134 3.1 UNEQUAL TREATMENT OF SIMILAR CASES 134 3.1.1 BRIEF
SKETCH OF THE DENTIST'S WIFE CASE 136 3.1.2 LEGISLATOR'S MARGIN OF
APPRECIATION 137 3.1.3 FIRST REQUIREMENT: UNEQUAL TREATMENT OF EQUAL
CASES 138 3.1.4 SECOND REQUIREMENT: THE ABSENCE OF A REASONABLE AND
OBJECTIVE GROUND FOR UNEQUAL TREATMENT 139 3.2 UNEQUAL TREATMENT OF
UNEQUAL CASES 142 3.3 INDIRECT DISCRIMINATION 143 4. THE SUPREME COURT'S
TASK WITH RESPECT TO THE UNJUSTIFIED UNEQUAL TREATMENT OF EQUAL CASES
144 4.1 THE COURT DOES NOT APPLY THE STATUTORY REGULATION 145 4.2 THE
COURT APPLIES THE STATUTORY REGULATION IN CONFORMITY WITH THE TREATY 146
4.3 THE COURT DOES NOT DO ANYTHING, BECAUSE A CHOICE HAS TO BE MADE THAT
GOES BEYOND ITS TASK OF DEVELOPING THE LAW 147 4.4 A SPECIAL CASE OF
RELATIVELY DIRECT EFFECT: THE COURT LEAVES THE VIOLATION OF THE
PRINCIPLE OF EQUALITY UNDECIDED 149 5. AN ASSESSMENT OF 10 YEARS OF CASE
LAW ON THE BASIS OF THE PRINCIPLE OF EQUALITY 151 6. CONCLUSION 154 8.
SPAIN 157 TULIO ROSEMBUJ 1 INTRODUCTION 157 2. CONSTITUTIONAL DOCTRINE
158 2.1 THE POWER TO LEVY TAXES 158 2.2 EQUALITY IN THE APPLICATION OF
THE LAW 159 2.3 PROTECTION OF EQUALITY 160 2.4 THE PRINCIPLE OF
PROGRESSIVENESS 161 3. CONCLUSIONS 163 VILI CONTENTS 9. UNITED KINGDOM
165 PHILIP BAKER CONCLUSION 169 GERARD MEUSSEN 1. WRITTEN CONSTITUTION
AND THE PRINCIPLE OF EQUALITY 169 2. THE CONSTITUTIONAL COURTS IN EUROPE
169 3. ABSENCE OF A CONSTITUTIONAL COURT IN THE NETHERLANDS AND THE
UNITED KINGDOM 170 4. A CONSTITUTIONAL PRINCIPLE OF EQUALITY 171 5.
EUROPEAN COURT OF HUMAN RIGHTS CASE LAW 172 6. APPLICATION OF THE
PRINCIPLE OF EQUALITY IN TAXATION 173 7. CONCLUSION 174 APPENDIX I:
SURVEY OFTREATIES AND CONSTITUTIONS 175 INTERNATIONAL COVENANT ON CIVIL
AND POLITICAI RIGHTS 175 EUROPEAN CONVENTION ON THE PROTECTION OF HUMAN
RIGHTS AND FUNDAMENTAL FREEDOMS 176 CONSTITUTIONS: AUSTRIA 177 BELGIUM
177 FRANCE 178 GERMANY 181 ITALY 187 THE NETHERLANDS 187 SPAIN 188
APPENDIX II: CASE LAW OFTHE EUROPEAN COURT OF HUMAN RIGHTS 191 TYRER 191
GILLOW 203 INZE 224 DARBY 239 HENTRICH V. FRANCE 247 KARLHEINZ SCHMIDT
V. GERMANY 265 INDEX 273 IX |
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| spelling | The principle of equality in European taxation ed.: Gerard T. K. Meussen 1. publ. The Hague [u.a.] Kluwer 1999 XXXI, 279 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier EUCOTAX series on European taxation 2 Europäische Union (DE-588)5098525-5 gnd rswk-swf Belastingrecht gtt Gelijkheid gtt Impôts - Droit - Europe ram Recht Steuer Equality Europe Taxation Law and legislation Europe Mitgliedsstaaten (DE-588)4170174-4 gnd rswk-swf Steuergerechtigkeit (DE-588)4057437-4 gnd rswk-swf Steuerrecht (DE-588)4116614-0 gnd rswk-swf Europa (DE-588)4143413-4 Aufsatzsammlung gnd-content Europäische Union (DE-588)5098525-5 b Mitgliedsstaaten (DE-588)4170174-4 s Steuerrecht (DE-588)4116614-0 s Steuergerechtigkeit (DE-588)4057437-4 s DE-604 Meussen, Gerard Theodora Karel Sonstige oth EUCOTAX series on European taxation 2 (DE-604)BV012505903 2 GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008781942&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | The principle of equality in European taxation EUCOTAX series on European taxation Europäische Union (DE-588)5098525-5 gnd Belastingrecht gtt Gelijkheid gtt Impôts - Droit - Europe ram Recht Steuer Equality Europe Taxation Law and legislation Europe Mitgliedsstaaten (DE-588)4170174-4 gnd Steuergerechtigkeit (DE-588)4057437-4 gnd Steuerrecht (DE-588)4116614-0 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4170174-4 (DE-588)4057437-4 (DE-588)4116614-0 (DE-588)4143413-4 |
| title | The principle of equality in European taxation |
| title_auth | The principle of equality in European taxation |
| title_exact_search | The principle of equality in European taxation |
| title_full | The principle of equality in European taxation ed.: Gerard T. K. Meussen |
| title_fullStr | The principle of equality in European taxation ed.: Gerard T. K. Meussen |
| title_full_unstemmed | The principle of equality in European taxation ed.: Gerard T. K. Meussen |
| title_short | The principle of equality in European taxation |
| title_sort | the principle of equality in european taxation |
| topic | Europäische Union (DE-588)5098525-5 gnd Belastingrecht gtt Gelijkheid gtt Impôts - Droit - Europe ram Recht Steuer Equality Europe Taxation Law and legislation Europe Mitgliedsstaaten (DE-588)4170174-4 gnd Steuergerechtigkeit (DE-588)4057437-4 gnd Steuerrecht (DE-588)4116614-0 gnd |
| topic_facet | Europäische Union Belastingrecht Gelijkheid Impôts - Droit - Europe Recht Steuer Equality Europe Taxation Law and legislation Europe Mitgliedsstaaten Steuergerechtigkeit Steuerrecht Europa Aufsatzsammlung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008781942&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV012505903 |
| work_keys_str_mv | AT meussengerardtheodorakarel theprincipleofequalityineuropeantaxation |