Corpus ID: 152503797

The notion of income from capital : EATLP Congress, Cologne, 12-14 June, 2003

@inproceedings{Essers2005TheNO,
  title={The notion of income from capital : EATLP Congress, Cologne, 12-14 June, 2003},
  author={P. Essers and Arie Rijkers and Eatlp Congress and H. Arendonk},
  year={2005}
}
  • P. Essers, Arie Rijkers, +1 author H. Arendonk
  • Published 2005
  • Economics
  • Chapter I . The influence of tax principles on the taxation of income from capital. Author: Joachim Lang. Introduction . The framework of tax principles in the constitutional and the European law Tax equity and equality. Certainty . Right to property . Rights of the family .The four freedoms of the EC Treaty. Specific tax principles to determine the income . Ability to pay. Individual taxation . Real income versus inflationary gains and fictitious income. Net income. Non-disposal income… CONTINUE READING