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Gianluigi Bizioli and Ekkehart Reimer

In this chapter, Gianluigi Bizioli and Ekkehart Reimer examine the principles of neutrality, equality and ability to pay and their impact on the EU legal order. In the first part, the authors consider the theoretical meaning and the structure of those principles, as well as reviewing the historical and current role of ability to pay under Member State tax systems. At the EU law level, it is shown that both the fundamental freedoms and secondary EU tax law have incorporated concepts of neutrality, equality and ability to pay under their normative framework. The authors conclude with an outlook on the link between EU tax approximation and public goods provided by the different Member States.