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Status and impact of the ability to pay principle in the ECJ's case law concerning tax benefits based on personal and family circumstances

Grassi, Clara Maria LU (2014) HARN60 20141
Department 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)
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author
Grassi, Clara Maria LU
supervisor
organization
course
HARN60 20141
year
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}},
}