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Proportionalitetsprincipen I Skatterätten, Christina Moëll
Proportionalitetsprincipen I Skatterätten, Christina Moëll
Christina Moëll
The principle of proportionality is one of the fundamental principles of law, and is frequently referred to in different contexts - tax law being no exception. This study deals with the interpretation and application of the principle of proportionality in tax law.
By way of introduction, the origin of the principle of proportionality and its role in German, French, English and Swedish law are described. Thereafter the meaning of this principle is studied in the context of the European Convention for the Protection of Human Rights and Fundamental Freedoms and the law of the European Union. Furthermore, the reader is …
Harmoniserade Tulltaxor - Införlivande, Tolkning Och Tillämpning Av Internationella Regler För Varuklassificering, Christina Moëll
Harmoniserade Tulltaxor - Införlivande, Tolkning Och Tillämpning Av Internationella Regler För Varuklassificering, Christina Moëll
Christina Moëll
In international trade, various taxes and charges are levied on commodities; besides, goods may be subject to import and export restrictions. However, free trade agreements may stipulate that goods may be imported and exported free of charge. The regulations pertaining to different types of merchandise are reflected in the customs tariff of a state or customs union. The application of many regulations in customs law is thus dependent on the classification of goods under the customs tariff.
Like measures to protect trade and trade policy sanctions, international negotiations and agreements in the liberalization of trade and commerce require uniformity in …