Semiótica de la proporcionalidad - de la catedral de santiago a la fiscalidad directa europea (Semiotics of Proportionality - Proportionality in Direct Taxation)

Dereito - Revista Xurídica da Universidad de Santiago de Compostela, Vol. 18, Nº 1, 2009, págs. 315-330

12 Pages Posted: 12 Aug 2020 Last revised: 8 Sep 2020

See all articles by João Félix Pinto Nogueira

João Félix Pinto Nogueira

International Bureau of Fiscal Documentation; University of Cape Town (UCT)

Date Written: July 3, 2009

Abstract

Spanish Abstract: Cuando llegamos a esta milenaria ciudad de Santiago de Compostela, nuestras miradas son captadas, como si atraídas por una irresistible fuerza magnética, hacia la catedral. Destino de muchas peregrinaciones, la catedral es aquí un perfecto punto de partida para la reflexión que nos proponemos hacer.

English Abstract: This article provides an overview of the functioning of proportionality analysis in the case law of the Court of Justice of the European Union in what concerns the compatibility of domestic direct tax rules with the TFEU's fundamental freedoms.

Note: Downloadable document is in Spanish.

Keywords: Taxation, Tax law

JEL Classification: K33, K34, F13, E62, D78, E62, F02, F23, F42, H20, H22, H23, H25, H26, H87, O19, O23, O24

Suggested Citation

Pinto Nogueira, João Félix, Semiótica de la proporcionalidad - de la catedral de santiago a la fiscalidad directa europea (Semiotics of Proportionality - Proportionality in Direct Taxation) (July 3, 2009). Dereito - Revista Xurídica da Universidad de Santiago de Compostela, Vol. 18, Nº 1, 2009, págs. 315-330, Available at SSRN: https://ssrn.com/abstract=3642655

João Félix Pinto Nogueira (Contact Author)

International Bureau of Fiscal Documentation ( email )

Rietlandpark, 301
Amsterdam, 1019 DW
Netherlands
+31205540100 (Phone)

HOME PAGE: http://https://www.ibfd.org/IBFD-Profiles/Jo-o-F-lix-Pinto-Nogueira

University of Cape Town (UCT) ( email )

Private Bag X3
Rondebosch, Western Cape 7701
South Africa

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