Legal Protection against Discriminatory Tax Legislation —— The Struggle for Equality in European Tax Law

----- 歧视性税收立法的法律保护：捍卫欧洲税法的平等性

ISBN: 9789041199157 出版年：2003 页码：164 Kluwer Law International

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 six authors - a supreme court justice, a professional tax consultant, a tax inspector, and three tax law academics - treat such crucial issues as the following:? 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;? the degree of appreciation that should be accorded the democratically legitimized legislature by the judiciary;? 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; the EC Treaty and the European Convention on Human Rights; and the case law of the European Court of Justice and the European Court of Human Rights.Clearly a valuable work for tax practitioners and policymakers, Legal Protection against Discriminatory Tax Legislation will also be appreciated by professionals and officials concerned with the complex day-to-day ramifications of the principles of equality and non-discrimination in European society.Contents:About the authors.List of abbreviations.1. Introduction; H. Gribnau, C. Peters.2. Equality, Consistency, and Impartiality in Tax Legislation; H. Gribnau.3. Is There a Principle of Equality in the Tax Law of the United Kingdom? S. Boyron.4. The Limited Impact of the Principle of Equality on Tax Law; D. Birk.5. Equality: Applying the Principle of Non-Discrimination (Art. 26 ICCPR) and Art. 14 ECHR); J. van den Berge.6. Protection of European Taxpayers by the Principle of Equality; H. Gribnau, J. Saddiki.7. The Freedom of Establishment in European Tax Law; C. Peters.Appendix: Survey of Treaties and Constitutions.Index