Proportionality Principle in the CJEU Judgments on Tax Cases

Author:

Beshi Simeana1ORCID,Susuri Driola1ORCID

Affiliation:

1. University “Ukshin Hoti” Prizren

Publisher

TK Meganom LLC

Subject

Law,Management, Monitoring, Policy and Law,Political Science and International Relations,Transportation

Reference48 articles.

1. Arai-Takahashi, Y. (2002). The margin of appreciation doctrine and the principle of proportionality in the jurisprudence of the ECHR. Intersenita.

2. Bącal, M., Dominik-Ogińska, D., Militz, M., & Siennicki, T. (2013). Zasady prawa unijnego, Principles of EU Law.

3. Baird, W. C. (1981). Proportionality, justice, and the value-added tax. Cato Journal, 1(2), 405-420.

4. Barak, A. (2012). Proportionality. Constitutional rights and their limitations. Cambridge University Press.

5. Barth, F. (2022). CJEU case law on exercising rights under EU VAT: Is there a golden thread in the distinction between substantive and formal conditions? EC Tax Review, 31(6), 292-299. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4471150

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