Sökning: "Eleanor Campbell"

Hittade 1 uppsats innehållade orden Eleanor Campbell.

  1. 1. The Relationship Between the General Legal Principle of Equality and the Equal Treatment Principle in the Direct Tax Judgements of the Court of Justice of the European Union: the Consequences for National Sovereignty

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Eleanor Campbell; [2012]
    Nyckelord :European Union; direct taxation; equality principle; equal treatment; Law and Political Science;

    Sammanfattning : The Legal Principle of Equality underpins most national tax systems and encompasses both substantive and procedural equality. In its substantive form, the principle requires that equal treatment of equal situations. This does not mean however that unequal situations always merit unequal treatment. LÄS MER