The principle of proportionality is one of the fundamental principles of law, and is frequently referred to in different contexts - tax law being no exception. This study deals with the interpretation and application of the principle of proportionality in tax law.
By way of introduction, the origin of the principle of proportionality and its role in German, French, English and Swedish law are described. Thereafter the meaning of this principle is studied in the context of the European Convention for the Protection of Human Rights and Fundamental Freedoms and the law of the European Union. Furthermore, the reader is introduced to some methods of balancing different interests. It is against this backdrop that the principle of proportionality in tax law is studied. The investigation focuses on the interpretation and application of the principle in different parts of tax law, such as administrative rules, sanctions and the substantive rules. Finally, the author discusses alternative techniques for implementing the principle of proportionality in tax law. Publication language: Swedish
Available at: http://works.bepress.com/christina_moell/2/