European Union - The Proportionality Principle under EU Tax Law: General and Practical Problems Caused by Its Extensive Application – Part 2

• Autores: Dominik Freyer
• Localización: European taxation, ISSN 0014-3138, Vol. 57, Nº. 10, 2017, págs. 428-436
• Idioma: inglés
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• Resumen

  • This article analyses how the ECJ applies the proportionality principle in respect of direct taxation, as well as the consequences flowing therefrom. Part 1, published in European Taxation 9 (2017), addressed the proportionality principle and its application by the ECJ, while Part 2 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