The Relationship Between the General Legal Principle of Equality and the Equal Treatment Principle in the Direct Tax Judgements of the Court of Justice of the European Union: the Consequences for National Sovereignty
The Legal Principle of Equality underpins most national tax systems and encompasses both substantive and procedural equality. In its substantive form, the principle requires that equal treatment of equal situations. This does not mean however that unequal situations always merit unequal treatment. Political will may determine that particular distinguishing criteria should be discounted. Gender and
