The principles of equality and non-discrimination are a cornerstone of constitutional law and of international and European human rights law, and there is increasing recognition of the fact that any system of taxation must comply with them.
This book examines how these principles influence the tax regimes of eight European jurisdictions. The authors examine the impact of the equality and non-discrimination principles on tax law and policy, with particular reference to their application in national courts and the European Court of Human Rights.
The discussion focuses on an individual's right to appeal to the courts, the procedures for judicial review, and the core question of whether objective and reasonable justification exists for instances of unequal treatment of equal cases.
This work will be of value to practitioners, policymakers, legislators, judges and researchers working in the field of taxation and human rights.
Preface, About the Authors and Editors, List of Abbreviations, Table of Cases,
Table of Treaties and Constitutions 1. General Introduction Hans
Gribnau 1. Introduction 2. Taxation and equality in a
historical perspective 3. The rule of law 4. Democracy 5.
Constitutional democracy 6. The rule of legislature? 7. The
changing position of the law 8. The judiciary comes to the rescue 9
. A value-oriented theory of law 10. Principles as the normative core
of law 11. Checks and balances in law making 12. Balancing powers and
principles 13. From theory to practice 14. The principle of
equality in constitutions and international treaties 15. Constitution
or international treaty? 16. The equality principle as methodological
instrument 17. Conclusion 32 2. Austria Karl Korinek and
Michael Holoubek 1. Introduction 2. The development of the
Constitutional Court's rulings on the principle of equality 3.
"Localising a violation" of the principle of equality 4.
Procedure for reviewing laws as to their compliance with the principle of
equality 5. Conclusion 3. Belgium Stefaan van Crombrugge
1. Introduction 2. The influence of Article 14 ofthe ECHR and
Article 26 of the ICCPR on Belgian law 3. The determination of
categories of persons 4. The role of the comparability investigation
5. Determining proportionality 6. Conclusion 4. France
Philippe Marchessou 1. Introduction 2. A time-honoured
assertion of the principle of equality in the constitutional texts 3.
The protection of the principle of equality in tax matters as guaranteed by
the Conseil constitutionnel and the Conseil d'Etat 4. The Conseil
d'Etat: a censor of the regulations 5. The possibility for a taxpayer
to invoke the equality principle in his or her tax trial 6. Conclusion
5. Germany Klaus Vogel and Christian Waldhoff 1.
Introduction 2. Federal Constitutional Court decisions on tax equality
3. Constitutional taxation equality as encumbrance according to the
ability to pay 4. Conclusion 6. Italy Adriano Di Pietro
1. The principle of equality in the tax field 2. The principle of
non-discrimination in tax law 3. The non-discrimination principle in
tax law: the case law of the Corte Costituzionale 4. Conclusion 7.
The Netherlands Richard Happe 1. Introduction 2. The
principle of equality and testing of Acts of Parliament 3. The Supreme
Court's method of judicial interpretation in judging an alleged violation of
the principle of equality 4. The Supreme Court's task with respect to
the unjustified unequal treatment of equal cases 5. An assessment of 10
years of case law on the basis of the principle of equality 6.
Conclusion 8. Spain Tulio Rosembuj 1 Introduction 2.
Constitutional doctrine 3. Conclusions 9. United Kingdom
Philip Baker Conclusion Gerard Meussen Appendix I:
Survey of Treaties and Constitutions Appendix II: Case Law of the
European Court of Human Rights, Index