Κατεύθυνση Φορολογικό Δίκαιο
Library of the School of Law

2018-03-12

2018

Bezou Eleni

Ανδρέας Τσουρουφλής Επίκουρος Καθηγητής Νομική Σχολή ΕΚΠΑ

Η αρχή της αναλογικότητας (αρ. 25 παρ. 1 Σ) και ο συνδυασμός της με την αρχή της ισότητας στα δημόσια βάρη (αρ. 4 παρ. 5 Σ) στην πρόσφατη νομολογία του Ελεγκτικού Συνεδρίου

Greek

The principle of proportionality (Article 25 par. 1 Const.) and its combination with the principle of equality in public burdens (Article 4 par. 5 Const.) according to the recent Court of Auditors’ case-law

In the context of the presentation of the principle of proportionality and its combination with the principle of equality in public burdens through the recent Court of Auditors' case law, the paper first examines the jurisdiction of the Supreme Fiscal Court, and in particular its exclusive jurisdiction over the litigation of the charging acts and also the regulating acts of civil servants’ pensions. It continues with a general presentation of the concept and content of the two above principles, and an indicative reference to the most recent relevant judgments of the Court. Through these judgments it is noted that in the cases regarding charging acts the principle of proportionality tends to be adopted as a tool for judicial control of non-substantive deficits, whereas in the judgments on pension disputes the combination of this principle with the principle of equality in public burdens is recently set as a limit to the legislature's power to impose successive financial burdens in order to serve the overriding public interest in dealing with the prolonged fiscal and general economic crisis.

Law and Legislation

Tax Law

proportionality, equality, public burdens, case-law, Court of Auditors

No

0

Yes

25

58

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https://pergamos.lib.uoa.gr/uoa/dl/object/2694446