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Ius Commune Research School Maastricht University - University of Leuven - University of Utrecht - University of Amsterdam |
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| PhD Research |
| PHD RESEARCH IN THE SCHOOL |
| THE INDIVIDUAL TRAINING PROGRAMME |
| TRAINING ACTIVITIES |
| CURRENT PHD RESEARCH |
| PHD DEFENCES |
The principle of proportionality in EC tax law
PhD student: Mr G. Moschetti
Promotor: Prof R.G. Prokisch
Duration: 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.