European Union - The Coherence Principle under EC Tax Law
- European Union
- Louan Verdoner
- European Taxation, 2009 (Volume 49), No 5
- 1 May 2009
This article discusses the evolution of the coherence principle through an examination of significant European Court of Justice (ECJ) tax cases wherein Member States have raised the principle as a justification for denying equal treatment. The author concludes that the ECJ rarely accepts the coherence principle as a justification, despite the lack of EU harmonization, and that such instances where it is accepted are diminishing as the ECJ becomes more concerned with the discriminatory behaviour of Member States.