Paul Felix Lemmen
Die Bedeutung der EU-Grundrechtecharta für das nationale Steuerrecht
Eine Untersuchung am Beispiel des unionsrechtlichen allgemeinen Gleichheitssatzes
[The Significance of the European Union Charter of Fundamental Rights for National Tax Law. An Examination on the Example of Union Law's General Principle of Equality.]
2022. XXII, 387 pages. Published in German.
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Does European Union law ensure taxation in line with equality? Is such taxation even prescribed by Article 20 of the Charter of Fundamental Rights? And what does tax justice mean at union level anyway? Paul Lemmen addresses these questions with reference to the values of European primary law, the European Court of Human Rights and the constitutional traditions common to the member states as sources of legal knowledge of the charter.