Justice, Equality and Tax Law
1. Aufl. 2022
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S. 3461. Introduction
With the adoption of Global Anti-Base Erosion Model Rules by the OECD/G20, some scholars heralded a further shift in global tax policy towards ending tax competition. Part of the solution was Pillar 2, which proclaimed a global minimum tax of 15%. This global minimum tax would effectively put an end to the “race to the bottom”. All of these events have to be understood within the backdrop of the COVID pandemic, a global crisis in which the good functioning of the welfare state has proven its importance. Under the pressure of this global crisis, states needed financing to handle not only the effects on healthcare but also the socio-economic repercussions. Besides, EU countries have already been introducing measures which require taxpayers to pay a minimum amount of taxes according to their ability-to-pay. Some of these measures have come under the scrutiny of EU law. Against this background, the aims of this chapter is to comprehend to what extent justification is possible in the light of the European Court of Justice’s jurisprudence.
To answer this question, it is necessary to trace this justification back to its origin, which can be found in the principles of equal t...