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Impact of non-discrimination principle on Portuguese income tax law

Impact of non-discrimination principle on Portuguese income tax law IMPACT OF EON-DISCRIMINATION PRINCIPLE OK PORTUGUESE IKCOME TAX LW The Court attempted to achieve this equilibrium in the Bachmann case,lh but d ~ d on a basis that so convinced no one, because ~t tried to turn pragmausm into principle and failed The pragmatism was, nonetheless, lusufied by the result An appeal to the principles of falrness and lusuce, and a recognltlon that sophisucated systems evolved over decades w t h a recurring reference to their democrauc foundauons like cannot be dism~ssed false labelling on food, would lead to better results The European Court of Human nghts has shled away from lnterfenng w t h the fairness of lncome tax systems except in obvlous cases Its slster court at Luxembourg would do well to show a slmliar cauuon lest l t be left beanng the responslbillty for destroying the falrness of the current fiscal systems of Member States, while putung nothing in thelr place, it cannot cla~m that power wthout accepting that responslblhty l6 Bachmann C-204/90 119921 ECR 1-249 mpact of non-discrimination Ana PauJa Dourado, Assistant at the Faculty of LawI University of Lisbon Code (hereafter PITC) Code and companies to a corporate tax regulated in the Corporate http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EC Tax Review Kluwer Law International

Impact of non-discrimination principle on Portuguese income tax law

EC Tax Review , Volume 6 (1) – Mar 1, 1997

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Kluwer Law International
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Copyright © Kluwer Law International
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0928-2750
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Abstract

IMPACT OF EON-DISCRIMINATION PRINCIPLE OK PORTUGUESE IKCOME TAX LW The Court attempted to achieve this equilibrium in the Bachmann case,lh but d ~ d on a basis that so convinced no one, because ~t tried to turn pragmausm into principle and failed The pragmatism was, nonetheless, lusufied by the result An appeal to the principles of falrness and lusuce, and a recognltlon that sophisucated systems evolved over decades w t h a recurring reference to their democrauc foundauons like cannot be dism~ssed false labelling on food, would lead to better results The European Court of Human nghts has shled away from lnterfenng w t h the fairness of lncome tax systems except in obvlous cases Its slster court at Luxembourg would do well to show a slmliar cauuon lest l t be left beanng the responslbillty for destroying the falrness of the current fiscal systems of Member States, while putung nothing in thelr place, it cannot cla~m that power wthout accepting that responslblhty l6 Bachmann C-204/90 119921 ECR 1-249 mpact of non-discrimination Ana PauJa Dourado, Assistant at the Faculty of LawI University of Lisbon Code (hereafter PITC) Code and companies to a corporate tax regulated in the Corporate

Journal

EC Tax ReviewKluwer Law International

Published: Mar 1, 1997

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