Equality, ability to pay and neutrality

The Chapter examines the principles of neutrality, equality and ability to pay and their impact on the EU legal order. In the first part, it considers the theoretical meaning and the structure of those principles, and review 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 Chapter concludes with an outlook on the link between Eu tax approximation and public goods provided by the different Member States.