Legal Protection against Discriminatory Tax Legislation: The Struggle for Equality in European Tax Law - 9041199152 - 9789041199157

Edited by: Hans Gribnau
June 2003, ISBN 9041199152
ISBN 13: 9789041199157
168 pp. Hardcover

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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.

Introduction; H. Gribnau, C. Peters
Equality, Consistency, and Impartiality in Tax Legislation; H. Gribnau
Is There a Principle of Equality in the Tax Law of the United Kingdom? S. Boyron
The Limited Impact of the Principle of Equality on Tax Law; D. Birk
Equality: Applying the Principle of Non-Discrimination (Art. 26 ICCPR and Art. 14 ECHR); J. van den Berge
Protection of European Taxpayers by the Principle of Equality; H. Gribnau, J. Saddiki
The Freedom of Establishment in European Tax Law;C. Peters
Appendix: Survey of Treaties and Constitutions