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Proportionality in tax disputes: Lithuanian Court practice

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Proportionality in tax disputes: Lithuanian Court practice


Through detailed consideration of relevant European Court of Justice and European Court of Human Rights case law, the author examines the principle of proportionality in European Union law and ways in which is is applicable to the settlement of tax law disputes in Lithuania.

Audzevicius, Ramunas (2011) Proportionality in tax disputes: Lithuanian Court practice. Masters thesis, Institute of Advanced Legal Studies, School of Advanced Study.


Item Type: Thesis (Masters)
Additional Information: Masters dissertation (distinction) - MA in Taxation (Law, Administration and Practice) (TAX)
Subjects: Law
Keywords: Taxation - Law and legislation - Lithuania, Taxation - Law and legislation, International tax treaties, European Union, European Court of Justice, European Court of Human Rights, Proportionality
Divisions: Institute of Advanced Legal Studies
Collections: Theses and Dissertations > Dissertation
IALS Students
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URI: http://sas-space.sas.ac.uk/id/eprint/4718
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