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Ius Commune Onderzoekschool Universiteit Maastricht - KU Leuven - Universiteit Utrecht - Universiteit van Amsterdam |
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| Promotieonderzoek |
| PROMOVEREN IN DE SCHOOL |
| HET OPLEIDINGSPLAN |
| DE PROMOVENDI-OPLEIDING |
| DOCTORATEN IN VOORBEREIDING |
| PROMOTIES |
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
Abstract:
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.