[PDF.60pq] Comparative Fiscal Federalism: Comparing the European Court of Justice and the U.S. Supreme Court's Tax Jurisprudence (EUCOTAX Series on European Taxation Series Set)

Comparative Fiscal Federalism: Comparing the European Court of Justice and the U.S. Supreme Court's Tax Jurisprudence (EUCOTAX Series on European Taxation Series Set)

[PDF.sl26] Comparative Fiscal Federalism: Comparing the European Court of Justice and the U.S. Supreme Court's Tax Jurisprudence (EUCOTAX Series on European Taxation Series Set)

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 | #8155053 in Books |  2007-03-15 | Original language:English | PDF # 1 |  9.21 x1.13 x6.14l,1.95 | File type: PDF | 450 pages

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When one compares the recent line of cases decided by the European Court of Justice (ECJ) in the area of taxation to the US Supreme Court’s treatment of state taxes under the US Constitution, the difference is striking. In general, the Supreme Court has granted wide leeway to the states to adopt any tax system they wish, only striking down the most egregious cases of discrimination against out of state residents. In contrast, the ECJ interpreted ...

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