Steuerpolitik und Verfassungsrecht

Amand, VAT Neutrality – A Principle of EU Law or a Principle of the VAT System? World Journal of VAT/GST Law 2015, 163; Baumgartner, Verfassungsgerichtliche Normenkontrolle und EU-Recht, ZöR 2010, 295 (295 ff); Bell in Peers/Hervey/Kenner/Ward (Hrsg), The EU Charter of Fundamental Rights: A Commentary (2014) Art 20; Bufan/Opre, The Principle of Tax Neutrality in the Field of Direct and Indirect Taxation, in Lang/Melz/Kristoffersson (Hrsg), Value Added Tax and Direct Taxation: Similarities and Differences (2009) 231; Cannas, Reduced Rates and the Digital Economy – The Treatment of (E-)Books Highlights Some Possible Inconsistencies of the EU VAT System, EC Tax Review 2017, 96; Celotto in Mock (Hrsg), Human Rights in Europe: Commentary on the Charter of Fundamental Rights of the European Union (2010) Article 20 – Equality Before the Law; Danda, Die Anwendung der Charta der Grundrechte der Europäischen Union im österreichischen Grundrechtsschutz, migraLex 2013, 14; Dobratz, EU-Grundrechte und Umsatzsteuerrecht, Umsatzsteuer-Rundschau 2014, 425; Egholm Elgaard, The Impact of the Charter of Fundamental Rights of the European Union on VAT Law, World Journal of VAT/GST Law 2016, 63; dies, The Effect of the Chart...