Proportionality Principle in the CJEU Judgments on Tax Cases

This article provides a comprehensive jurisprudential analysis of the principle of proportionality in EU law in the context of avoiding, abusing, and preventing tax evasion, as highlighted by the CJEU’s jurisprudential practices. This study aims to clarify how the principle relates to the multifacet...

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Bibliographic Details
Main Authors: Simeana Beshi, Driola Susuri
Format: Article
Language:English
Published: National University Odessa Law Academy 2023-10-01
Series:Lex Portus
Subjects:

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