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European Union - The Proportionality Principle under EU Tax Law: General and Practical Problems Caused by Its Extensive Application – Part 1

Country:
European Union
Author:
D. Freyer
Issue:
European Taxation, 2017 (Volume 57), No 9
Published:
27 July 2017
This article analyses how the ECJ applies the proportionality principle in respect of direct taxation, as well as the consequences flowing therefrom. Part 1 addresses the proportionality principle and its application by the ECJ, while Part 2, to be published in European Taxation 10 (2017), covers the impact of the proportionality principle on justifications and the sovereignty of Member States in direct tax matters, as well as the consequences of the ECJ’s approach towards proportionality.
 
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