Status and impact of the ability to pay principle in the ECJ's case law concerning tax benefits based on personal and family circumstances
(2014) HARN60 20141Department of Business Law
- Abstract
- Ability to pay is recognized in most Member States as a constitutional parameter to design fair tax systems and foundations of such principle can be found also in EU primary law. However, our investigation, based on the analysis of the ECJ's case law concerning tax benefits related to personal and family circumstances, will demonstrate that ability to pay can't be considered a general principle of the European legal order. Indeed, ability to pay requires taxpayers' personal and family circumstances to be taken into account once somewhere. On the contrary, the European Judges seem to recognize such principle only as a tool to avoid disadvantages for individuals exercising one of the fundamental freedoms granted by the Treaty, while... (More)
- Ability to pay is recognized in most Member States as a constitutional parameter to design fair tax systems and foundations of such principle can be found also in EU primary law. However, our investigation, based on the analysis of the ECJ's case law concerning tax benefits related to personal and family circumstances, will demonstrate that ability to pay can't be considered a general principle of the European legal order. Indeed, ability to pay requires taxpayers' personal and family circumstances to be taken into account once somewhere. On the contrary, the European Judges seem to recognize such principle only as a tool to avoid disadvantages for individuals exercising one of the fundamental freedoms granted by the Treaty, while accepting double-dips situations. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/4456222
- author
- Grassi, Clara Maria LU
- supervisor
- organization
- course
- HARN60 20141
- year
- 2014
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- ability to pay, fundamental freedoms, general principles, individual taxation, personal circumstances, family circumstances, Schumacker doctrine, double dips
- language
- English
- id
- 4456222
- date added to LUP
- 2014-06-16 15:48:14
- date last changed
- 2014-06-16 15:48:14
@misc{4456222, abstract = {{Ability to pay is recognized in most Member States as a constitutional parameter to design fair tax systems and foundations of such principle can be found also in EU primary law. However, our investigation, based on the analysis of the ECJ's case law concerning tax benefits related to personal and family circumstances, will demonstrate that ability to pay can't be considered a general principle of the European legal order. Indeed, ability to pay requires taxpayers' personal and family circumstances to be taken into account once somewhere. On the contrary, the European Judges seem to recognize such principle only as a tool to avoid disadvantages for individuals exercising one of the fundamental freedoms granted by the Treaty, while accepting double-dips situations.}}, author = {{Grassi, Clara Maria}}, language = {{eng}}, note = {{Student Paper}}, title = {{Status and impact of the ability to pay principle in the ECJ's case law concerning tax benefits based on personal and family circumstances}}, year = {{2014}}, }