Legitimate Expectations In Luxembourg Tax Law
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Legitimate Expectations In Luxembourg Tax Law
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Author : Fatima Chaouche
language : en
Publisher: Éditions Larcier
Release Date : 2019-06-25
Legitimate Expectations In Luxembourg Tax Law written by Fatima Chaouche and has been published by Éditions Larcier this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-06-25 with Law categories.
This book is the result of a 4-year research project conducted at the Faculty of Law of the University of Luxembourg. It explores the legal value and enforceability of tax circulars and tax rulings in Luxembourg domestic law in light of the principle of legitimate expectations and related principles. After studying the historical roots of both interpretative acts, this research questions the level of protection taxpayers enjoy when relying on circulars and tax rulings and contains a review of decades of administrative case-law to assess the judicial discourse on taxpayers’ rights to certainty. This book further investigates the case of circulars and tax rulings that contain interpretations of tax laws that are contrary to the law (contra legem) and builds upon the existing normative framework to introduce proposals addressing issues of uncertainty and inequality taxpayers are likely to suffer when relying on such interpretative acts. Prix Pierre Pescatore de la Faculté de Droit de Luxembourg (École doctorale de droit).
Legitimate Expectations In Luxembourg Tax Law
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Author : Fatima Chaouche
language : en
Publisher:
Release Date : 2019
Legitimate Expectations In Luxembourg Tax Law written by Fatima Chaouche and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
This book explores for the first time the legal status and effects of circulars and tax rulings issued by the Luxembourg tax authorities.
Time And Tax Issues In International Eu And Constitutional Law
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Author : Werner Haslehner
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2018-12-20
Time And Tax Issues In International Eu And Constitutional Law written by Werner Haslehner and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-12-20 with Law categories.
Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, and international levels complicates the provision of accurate legal advice, timing is particularly sensitive. This book is the first to analyse the relationship between time and three key areas of tax: treaties, EU law, and constitutional law issues, such as legal certainty and individual rights. Among the numerous timing issues arising out of applying tax rules, the book addresses the following: – time limits within which relief must be requested; – statutes of limitation for claiming a tax refund; – transitional issues relating to changes in tax treaties; – attribution of profits and expenses to a moving or closed-down business; – effect of tax-related CJEU decisions and EU directives; – compliance of exit tax regimes with free movement; – limits of retroactivity under principles protected by the EU Charter and the ECHR; and – conflict between efficiency of taxation and individual rights. Derived from a recent conference organized by the prestigious ATOZ Chair for European and International Taxation at the University of Luxembourg, the book brings together contributions from leading tax experts from various areas of tax practice, academia, and the judiciary. Among other issues, the book notably expands on how economic theory can inform a constitutional analysis of the timing of taxation. There is no other work that concentrates so usefully on the difficulties associated with applying tax rules – whether arising from treaties, jurisprudence, or policy – to changing circumstances over time. This book will quickly prove itself to be an indispensable resource for European tax lawyers, policymakers, company counsels, and academics.
Legitimate Expectations Under Article 1 Of Protocol No 1 To The European Convention On Human Rights
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Author : Maya Sigron
language : en
Publisher:
Release Date : 2014
Legitimate Expectations Under Article 1 Of Protocol No 1 To The European Convention On Human Rights written by Maya Sigron and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Convention for the Protection of Human Rights and Fundamental Freedoms (1950 November 5) (1952 March 20) categories.
This book provides a thorough evaluation of the complex relationship between legitimate expectations and the protection of property guaranteed by Article 1 of Protocol No. 1 to the European Convention on Human Rights. To set the context, the book first gives a brief but comprehensive analysis of property rights from Ancient Greek times until now. Subsequently, it compares the protection of legitimate expectations with its underlying principles in other legal orders. The book addresses three main research questions: What are the conditions for the creation and protection of legitimate expectations in the context of Article 1 of Protocol No. 1? What roles do confidence, detriment, and fair balance play in that context? What purposes do legitimate expectations fulfill in the context of Article 1 of Protocol No. 1? To answer these questions, the book offers an extensive analysis of the European Court of Human Rights' case-law related to legitimate expectations under Article 1 of Protocol No. 1. The book collects and lists the main misunderstandings with respect to legitimate expectations in cases brought before the European Court of Human Rights. The conclusion assesses the major results and paves the way for future debate about the doctrine of legitimate expectations under Article 1 of Protocol No. 1.
Optimization Of Organization And Legal Solutions Concerning Public Revenues And Expenditures In Public Interest
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Author : Ewa Lotko
language : en
Publisher: Wydawnictwo Temida 2
Release Date : 2018
Optimization Of Organization And Legal Solutions Concerning Public Revenues And Expenditures In Public Interest written by Ewa Lotko and has been published by Wydawnictwo Temida 2 this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.
Protection Of Legitimate Expectations In Investment Treaty Arbitration
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Author : Teerawat Wongkaew
language : en
Publisher: Cambridge University Press
Release Date : 2019-02-14
Protection Of Legitimate Expectations In Investment Treaty Arbitration written by Teerawat Wongkaew and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-02-14 with Law categories.
Examines the philosophical foundation of legitimate expectations to create a normative framework for use in investment treaty arbitration
Preliminary References To The Court Of Justice Of The European Union And Effective Judicial Protection
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Author : Clelia Lacchi
language : en
Publisher: Éditions Larcier
Release Date : 2020-09-09
Preliminary References To The Court Of Justice Of The European Union And Effective Judicial Protection written by Clelia Lacchi and has been published by Éditions Larcier this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-09-09 with Law categories.
The preliminary reference procedure under Article 267 TFEU is the keystone of the EU judicial system and its legal order. Based on a dialogue between the Court of Justice and national courts, it is strictly linked to the protection of the rights that individuals derive from EU law. This book focuses on this procedure from the perspective of the right to effective judicial protection, in light of Article 19(1), second subparagraph, TEU and Article 47 of the Charter of Fundamental Rights of the EU. It explores the level of protection that is ensured to individuals in order to access to the Court of Justice through preliminary references on the validity of EU acts and on the interpretation of EU law. The book offers a threefold perspective on preliminary references, through an analysis of the case law of the Court of Justice itself, of the European Court of Human Rights in relation to Article 6(1) ECHR, and of the constitutional courts of Austria, Croatia, Czech Republic, Germany, Slovakia, Slovenia, and Spain, where the national courts’ refusals to refer can lead to the violation of national constitutional rights. It further investigates the obligations for Member States and national courts in the framework of the preliminary reference procedure and how the right to effective judicial protection affects them. The examination outlines the implications that could flow from the recognition of a right for individuals to have a question referred to the ECJ, as part of the right to effective judicial protection under EU law, in particular its nature and its enforcement. Building upon the existing system of sanctions for the violations of the obligation to submit a preliminary question, the book advances some proposals to rethink the current system of remedies.
State Aid Law And Business Taxation
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Author : Isabelle Richelle
language : en
Publisher: Springer
Release Date : 2016-10-18
State Aid Law And Business Taxation written by Isabelle Richelle and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-10-18 with Law categories.
This book is a compilation of contributions exploring the impact of the European Treaty provisions regarding state aid on Member States’ legislation and administrative practice in the area of business taxation. Starting from a detailed analysis of the European Courts’ jurisprudence on Art.107 TFEU the authors lay out fundamental issues – e.g. on legal concepts like “advantage”, “selectivity” and “discrimination” – and explore current problems – in particular policy and practice regarding “harmful” tax competition within the European Union. This includes the Member States’ Code of Conduct on business taxation, the limits to anti-avoidance legislation and the options for legislation on patent boxes. The European Commission’s recent findings on preferential “rulings” are discussed as well as the general relationship between international tax law, transfer pricing standards and the European prohibition on selective fiscal aids.
European State Aid And Tax Rulings
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Author : Liza Lovdahl Gormsen
language : en
Publisher: Edward Elgar Publishing
Release Date : 2019
European State Aid And Tax Rulings written by Liza Lovdahl Gormsen and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
This book investigates whether the European Commission (EC) has the mandate to legislate on direct taxation in sovereign states and ultimately questions whether the EC’s enforcement action in recent tax ruling cases, in the area of state aid, respects the rule of law.
Fair And Equitable Treatment
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Author : United Nations Conference on Trade and Development
language : en
Publisher:
Release Date : 2012
Fair And Equitable Treatment written by United Nations Conference on Trade and Development and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Discrimination categories.
"In recent years, the concept of fair and equitable treatment has assumed prominence in investment relations between States. While the earliest proposals that made reference to this standard of treatment for investment are contained in various multilateral efforts in the period immediately following World War II, the bulk of the State practice incorporating the standard is to be found in bilateral investment treaties which have become a central feature in international investment relations. In essence, the fair and equitable standard provides a yardstick by which relations between foreign direct investors and Governments of capital-importing countries may be assessed. It also acts as a signal from capital-importing countries, for it indicates, at the very least, a State's willingness to accommodate foreign capital on terms that take into account the interests of the investor in fairness and equity."--Provided by publisher.