Der Gleichheitssatz der Europäischen Grundrechtecharta in Anwendung auf das direkte Steuerrecht
Nomos, 1. Edition 2024, 442 Pages
The product is part of the series
Steuerwissenschaftliche Schriften
Description
The study examines whether a general principle regarding the distribution of tax burden (e.g., the ability-to-pay-priciple) can be derived from Art. 20 GrCh. In a first step, it develops a general doctrine of equality under EU law, which is then translated into the area of direct tax law. In this regard, it analyses primary and secondary law, the case law of the ECJ and the constitutional traditions common to the Member States. The study concludes that EU law does not currently permit the derivation of a general principle regarding the distribution of tax burden in the area of direct tax law, in particular due to the strict allocation of competences in favour of the Member States.
Bibliographical data
Edition | 1 |
---|---|
ISBN | 978-3-7560-1677-8 |
Publication Date | Dec 10, 2024 |
Year of Publication | 2024 |
Publisher | Nomos |
Format | Softcover |
Language | deutsch |
Pages | 442 |
Copyright Year | 2024 |
Medium | Book |
Product Type | Scientific literature |
Additional material
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