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Article 20 of the Charter of Fundamental Rights – A Weapon against EU Secondary Law Tax Legislation? – An Assessment in Light of the ECOFIN Pillar 2 Directive Proposal

Treuleben- von Gans, Alice LU (2022) HARN60 20221
Department of Business Law
Abstract
This thesis investigates general equality concerns regarding the current ECOFIN Pillar 2 Directive proposal from 12th of March 2022. More precisely, the author will analysis, if the Directive proposal infringes Article 20 of the Charter of Fundamental Rights through (1) directly connecting a EUR 750 threshold to its scope of application and (2) excluding specific types of entities from its scope of application. Besides, it will be discussed how the wide margin of discretion granted to the EU Member States with regard to the transposition of the Directive proposals penalty system clause could become the breeding ground for equality principle infringements.
In order to answer the research questions the author will analyse the jurisprudence... (More)
This thesis investigates general equality concerns regarding the current ECOFIN Pillar 2 Directive proposal from 12th of March 2022. More precisely, the author will analysis, if the Directive proposal infringes Article 20 of the Charter of Fundamental Rights through (1) directly connecting a EUR 750 threshold to its scope of application and (2) excluding specific types of entities from its scope of application. Besides, it will be discussed how the wide margin of discretion granted to the EU Member States with regard to the transposition of the Directive proposals penalty system clause could become the breeding ground for equality principle infringements.
In order to answer the research questions the author will analyse the jurisprudence of the Court of Justice of the European Union relating to the uncodified equality principle and outline what conclusions can be drawn from it with respect to the examination structure and density of Article 20 of the Charter of Fundamental Rights. Further, it will be analysed whether or not legal persons can fall within the personal scope of protection of Article 20 of the Charter of Fundamental Rights.
Ultimately, the findings with regard to Article 20 of the Charter of Fundamental Rights will be directly applied to the assessment of the ECOFIN Directive proposal in light of the respective Charter article. (Less)
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author
Treuleben- von Gans, Alice LU
supervisor
organization
course
HARN60 20221
year
type
H1 - Master's Degree (One Year)
subject
keywords
Principle of Equality, Charter of Fundamental Rights of the European Union, ECOFIN Pillar 2 Directive Proposal
language
English
id
9086759
date added to LUP
2022-06-22 09:00:13
date last changed
2022-06-22 09:00:13
@misc{9086759,
  abstract     = {{This thesis investigates general equality concerns regarding the current ECOFIN Pillar 2 Directive proposal from 12th of March 2022. More precisely, the author will analysis, if the Directive proposal infringes Article 20 of the Charter of Fundamental Rights through (1) directly connecting a EUR 750 threshold to its scope of application and (2) excluding specific types of entities from its scope of application. Besides, it will be discussed how the wide margin of discretion granted to the EU Member States with regard to the transposition of the Directive proposals penalty system clause could become the breeding ground for equality principle infringements.
In order to answer the research questions the author will analyse the jurisprudence of the Court of Justice of the European Union relating to the uncodified equality principle and outline what conclusions can be drawn from it with respect to the examination structure and density of Article 20 of the Charter of Fundamental Rights. Further, it will be analysed whether or not legal persons can fall within the personal scope of protection of Article 20 of the Charter of Fundamental Rights.
Ultimately, the findings with regard to Article 20 of the Charter of Fundamental Rights will be directly applied to the assessment of the ECOFIN Directive proposal in light of the respective Charter article.}},
  author       = {{Treuleben- von Gans, Alice}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{Article 20 of the Charter of Fundamental Rights – A Weapon against EU Secondary Law Tax Legislation? – An Assessment in Light of the ECOFIN Pillar 2 Directive Proposal}},
  year         = {{2022}},
}