Add to ORKGProfessors Ruth Mason and Michael Knoll defend their interpretation of the tax-discrimination jurisprudence of the Court of Justice of the European Union, arguing that the nature of their project has been misunderstood by Professors Michael Graetz and Alvin Warren. In Mason and Knoll’s view, competitive neutrality remains the principle most plausibly guiding Court of Justice rulings on tax discrimination, and thereby illuminates the clearest way out of the doctrinal confusion in this field of law
In Two Concepts of Discrimination, Professor Hellman lucidly and systematically explains the differe...
A remarkable feature of the decisions of the European Court of Justice (“ECJ”) in the area of dire...
This chapter elaborates on different conceptions of justice. Economic justice aims at correcting mar...
This manuscript responds to Income Tax Discrimination: Still Stuck in a Labyrinth of Impossibility b...
In previous articles, we have argued that European Court of Justice’s reliance on nondiscrimination ...
Abstract: The fundamental freedoms of the EC Treaty prohibit tax discrimination—harsher tax treatmen...
Although it has been observed that approaching an allegedly universalistic theory by asserting the t...
Last October, a group of distinguished tax experts from the European Union and the United States con...
This Essay addresses one of the main issues currently facing the European Community, the problem of ...
The European Court of Justice (hereinafter the ‘CJEU’ or the ‘Court’) has developed a judicial appro...
The United States and the European Union operate under the similar design of a federal structure and...
The ECJ’s discrimination analysis in direct tax cases is inconsistent. It sometimes creates discrimi...
In October 2005, a group of distinguished tax experts from both the European Union and the United St...
Prohibitions of tax discrimination have long appeared in constitutions, tax treaties, trade treaties...
Over a quarter century ago, Professor Fiss proposed that the constitutional principle of equal prote...
In Two Concepts of Discrimination, Professor Hellman lucidly and systematically explains the differe...
A remarkable feature of the decisions of the European Court of Justice (“ECJ”) in the area of dire...
This chapter elaborates on different conceptions of justice. Economic justice aims at correcting mar...
This manuscript responds to Income Tax Discrimination: Still Stuck in a Labyrinth of Impossibility b...
In previous articles, we have argued that European Court of Justice’s reliance on nondiscrimination ...
Abstract: The fundamental freedoms of the EC Treaty prohibit tax discrimination—harsher tax treatmen...
Although it has been observed that approaching an allegedly universalistic theory by asserting the t...
Last October, a group of distinguished tax experts from the European Union and the United States con...
This Essay addresses one of the main issues currently facing the European Community, the problem of ...
The European Court of Justice (hereinafter the ‘CJEU’ or the ‘Court’) has developed a judicial appro...
The United States and the European Union operate under the similar design of a federal structure and...
The ECJ’s discrimination analysis in direct tax cases is inconsistent. It sometimes creates discrimi...
In October 2005, a group of distinguished tax experts from both the European Union and the United St...
Prohibitions of tax discrimination have long appeared in constitutions, tax treaties, trade treaties...
Over a quarter century ago, Professor Fiss proposed that the constitutional principle of equal prote...
In Two Concepts of Discrimination, Professor Hellman lucidly and systematically explains the differe...
A remarkable feature of the decisions of the European Court of Justice (“ECJ”) in the area of dire...
This chapter elaborates on different conceptions of justice. Economic justice aims at correcting mar...