Sökning: "diskrimineringsanalys"

Hittade 1 avhandling innehållade ordet diskrimineringsanalys.

1. 1. EU-domstolens restriktionsprövning i mål om de grundläggande friheterna och direkta skatter

   Författare :Jesper Johansson; Peter Melz; Roger Persson Österman; Martin Berglund; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Court of Justice of the European Union; CJEU; the fundamental freedoms; restriction analysis; discrimination analysis; disparities; comparabiity; equal treatment; obstacles; direct taxation; linked rules; linked taxation; Europeiska unionens domstol; EUD; de grundläggande friheterna; fri rörlighet; restriktionsprövning; restriktionsanalys; diskrimineringsanalys; jämförbarhet; hinder; olikheter; likabehandling; direkt beskattning; villkorad lagstiftning; finansrätt; Financial Law;

   Sammanfattning : In close to two hundred cases, the Court of Justice of the European Union has faced questions concering whether Member States’ substantive direct tax rules are compatible with the fundamental freedoms found in the Treaty on the Functioning of the European Union. Rules that constitute a restriction on the freedoms can still be compatible with them, but only in case they are justified based on a legitimate objective recognised by the Court. LÄS MER