The principle of proportionality in EC tax law
Promovendus: Dhr. G. Moschetti
Promotor: Prof.Dr. R.G. Prokisch
Duur: 1/1/2006 - 30/6/2009
With this thesis I examine the origins of the proportionality principle in the German supreme tax Court, the application of the principle by the ECJ both in indirect taxation and in direct taxation.