Minimum taxation; equal treatment; constitutional law and taxation
Abstract :
[en] Minimum taxation rules for corporate entities are common to both Austria and Luxembourg, and in both countries these have given rise to disputes before their respective constitutional courts. This contribution engages in a comparative analysis of the relevant cases that review the compatibility of minimum taxation rules with the principle of equal treatment.
Disciplines :
Tax law Public law Metalaw, Roman law, history of law & comparative law
Author, co-author :
HASLEHNER, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL)
External co-authors :
no
Language :
German
Title :
Mindeststeuern und verfassungsrechtliches Gleichheitsgebot
