Article 20 of the Charter of Fundamental Rights – A Weapon against EU Secondary Law Tax Legislation? – An Assessment in Light of the ECOFIN Pillar 2 Directive Proposal
This thesis investigates general equality concerns regarding the current ECOFIN Pillar 2 Directive proposal from 12th of March 2022. More precisely, the author will analysis, if the Directive proposal infringes Article 20 of the Charter of Fundamental Rights through (1) directly connecting a EUR 750 threshold to its scope of application and (2) excluding specific types of entities from its scope o