Principles of Law: Function, Status and Impact in EU Tax Law

Type Book

Series

GREIT Series

Editor(s)

Cécile Brokelind

Date of publication

November 2014

Special offer

Order the print together with any electronic format of the same title and receive a 20% discount on each format. The discount is calculated automatically in your shopping cart.
Bulk discounts apply on orders of 11 or more books of the same format (this applies to each of the formats). The offer is not valid for resellers.
Students are entitled to a 50% discount on IBFD books and 20% discount on third party books (valid student card required).

To obtain bulk or student discounts, contact Customer Support.

Online books

Access your online books on the Tax Research Platform.
Don’t have a Tax Research Platform subscription?
Learn more

Principles of Law: Function, Status and Impact in EU Tax Law

This book provides an in-depth analysis of 20 principles of law, vital to EU and/or domestic tax law.

Why this book?

Principles of Law: Function, Status and Impact in EU Tax Law, investigates the role and importance of unwritten sources of legislation in EU tax law, such as the principles of law. This area of legal studies shows many contradictory statements and the book serves as a platform to better understand and clarify these contradictions.

The key issue in this research is the identification of the coercive force of the principles of law, which are unwritten sources of law, in contrast to that of other, written, sources of law. The hypothesis is that principles of law take precedence over a series of written rules in the case law of the Court of Justice of the European Union (ECJ) and of the Member States domestic courts dealing with EU tax law.

In order to demonstrate this hypothesis, the contributors to this book were invited to select one principle of law and address the following questions: Does the principle of law in question have a normative or interpretative value? Does it make any difference that the Court of Justice of the European Union has declared the principles of law of “general” or “fundamental” value? When “your” principle collides with another one, how will the ECJ/domestic Supreme Court determine the order of application? If so, which principles are supported by the supreme force of law and should be referred to by the judge as a constitutional norm? What is the consequence for direct and/or indirect taxes?

This book is the outcome of the 8th GREIT conference that was held in Lund on 19 and 20 June 2013. It comprises the findings of the 20 speakers, on three main themes, investigating the use and misuse of principles, the constitutional value of principles of law, and the principles of law underlying tax systems.

Downloads

Sample excerpt, including table of contents

This book is part of the GREIT series

View other titles in the series

Editor(s)

Cécile Brokelind

Contributor(s)

Cécile Brokelind, Ana Paula Dourado, Joachim Englisch, Xavier Groussot, Daniel Gutmann, Marjaana Helminen, Sigrid Hemels, Oskar Henkow, Jörgen Hettne, Georg Kofler, Guglielmo Maisto, Ingrid Olsson, Robert Påhlsson, Marta Papis, Alice Pirlot, Pasquale Pistone, Madeleine Simonek, Thidaporn Sirithaporn, Edoardo Traversa, Frans Vanistendael, Peter J. Wattel, Dennis Weber, Adam Zalasinski.