Time And Tax Issues In International Eu And Constitutional Law
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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.
Non Discrimination In European And Tax Treaty Law
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Author : Kasper Dziurdź
language : en
Publisher:
Release Date : 2015
Non Discrimination In European And Tax Treaty Law written by Kasper Dziurdź and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with Aufsatzsammlung categories.
Procedural Rules In Tax Law In The Context Of European Union And Domestic Law
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Author : Michael Lang
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2010-01-01
Procedural Rules In Tax Law In The Context Of European Union And Domestic Law written by Michael Lang 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 2010-01-01 with Law categories.
EUCOTAX (European Unviersities Cooperating on TAXes) is a network of tax institutes currently consisting of eleven universities: WU (Vienna University of Economics and Business) in Austria, Katholieke Universiteit Leuven in Belgium, Corvinus University of Budapest, Hungary, Universite Paris-I Pantheon-Sorbonne in France, Universitat Osnabruck in Germany, Libera, Universita Internazionale di Studi Sociali in Rome (and Universita degli Studi di Bologna for the research part), in Italy, Fiscaal Instituut Tilburg at Tilburg University in the Netherlands, Universidad de Barcelona in Spain, Uppsala University in Sweden, Queen Mary and Westfield College at the University of London in the United Kingdom, and Georgetown University in Washington DC, United States of America. This network aims at initiating and coordinating both comparative education in taxation, through the organisation of activities such as winter courses and guest lectures, and comparative research in the field, by means of joint research projects, international conferences and exchange of researchers between various countries. European Union law barely deals with procedural questions even though they are essential for proper implementation of European Union law. The European Court of Justice has developed procedural principles in its rulings which also affect proceedings before national authorities. This is due to the fact that the principle of procedural autonomy of the Member States finds its limits where European Union law might be infringed. Therefore, domestic procedural principles and rules of the EU countries need to be interpreted in the context of European Union law requirements. This timely work seeks to identify the differences between the domestic procedural rules and principles of an array of EU and non-EU countries and analyse them in the context of European Union law requirements. Specific attention is paid to the impact of State aid rules on procedural law in tax matters, on constitutional law requirements as well as tax treaty law issues. Since customs law is already harmonized in the form of the Community Customs Code, it serves as a starting point to examine the extent to which harmonized procedural law is possible. Harmonized procedural law is also discussed in the context of a possible future Common Consolidated Corporate Tax Base as well as an EU tax levied at the European Union level.
Human Rights And Taxation In Europe And The World
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Author : Georg Kofler
language : en
Publisher: IBFD
Release Date : 2011
Human Rights And Taxation In Europe And The World written by Georg Kofler and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Human rights categories.
Resumen del editor: "The increasing globalization and the restructuring of the European legal framework by the Treaty of Lisbon are important factors to suggest that the traditional separation of spheres between taxation and human rights should be revisited. This book examines the issues surrounding the impact of the Lisbon Treaty on the guarantee and enforcement of human rights in the area of EU (tax) law and explores the possible development and potential impact of human rights in the field of taxation in this age of global law."
Eu Tax Law And Policy In The 21st Century
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Author : Werner Haslehner
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-04-24
Eu Tax Law And Policy In The 21st Century 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 2016-04-24 with Law categories.
Major changes in EU tax law demand an analysis of not just the current state of the field, but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law, and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts. Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as: – non-discrimination; – state aid rules; – fundamental freedoms; – discretionary power of national tax authorities; – tax competition in the internal market; – cross-border exchange of tax information; – corporate tax harmonization; – EU and Member States’ external relations; and – the limits of judicial authority in tax policy. As an authoritative,detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book will be a welcome addition to the arsenal available to tax practitioners dealing with European tax matters, as well as interested policymakers and academics.
Advanced Issues In International And European Tax Law
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Author : Christiana HJI Panayi
language : en
Publisher: Bloomsbury Publishing
Release Date : 2015-12-03
Advanced Issues In International And European Tax Law written by Christiana HJI Panayi and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-12-03 with Law categories.
This book examines recent developments and high-profile debates that have arisen in the field of international tax law and European tax law. Topics such as international tax avoidance, corporate social responsibility, good governance in tax matters, harmful tax competition, state aid, tax treaty abuse and the financial transaction tax are considered. The OECD/G20 project on Base Erosion and Profit Shifting (BEPS) features prominently in the book. The interaction with the European Union's Action Plan to strengthen the fight against tax fraud and tax evasion is also considered. Particular attention is paid to specific BEPS deliverables, exploring them through the prism of European Union law. Can the two approaches be aligned or are there inherent conflicts between them? The book also explores whether, when it comes to aggressive tax planning, there are internal conflicts between the established case law of the Court of Justice and the emerging policy of the European institutions. By so doing it offers a review of issues which are of constitutional importance to the European Union. Finally, the book reflects on the future of international and European tax law in the post-BEPS world.
Taxpayers In International Law
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Author : Juliane Kokott
language : en
Publisher: Bloomsbury Publishing
Release Date : 2022-03-24
Taxpayers In International Law written by Juliane Kokott and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-03-24 with Law categories.
This ground-breaking book brings clarity to the dynamically developing field of international tax law. It empowers individuals and corporate taxpayers to navigate their way around and helps tax authorities take taxpayers' rights into account from the beginning. The book is the result of several years of research conducted with the support of the International Law Association. Taxpayers in International Law puts taxpayers' rights on the global international tax agenda as the necessary counterweight and complement to Base Erosion and Profit Shifting (BEPS). Importantly, it pleads for a global minimum standard of legal protection of the fundamental rights of taxpayers and extracts the content of such rights from relevant constitutional principles of many countries around the world. The book is structured in 3 parts: Part I focusses on the legal sources and on the relations between taxation and international human rights law. Part II identifies general principles and specific taxpayers' rights, groups them into 3 categories (procedural, related to sanctions, and substantive), and analyses the different implications that arise in each of them. Part III features concrete proposals for establishing a global framework for the protection of taxpayers' rights, including guidelines for tax authorities. The book is a unique instrument for the daily work of practitioners and international tax scholars interested in securing the protection of taxpayer's fundamental rights, as well as for those involved in tax collection worldwide. Taxpayers can refer to the book to find out which rulings and concepts can help them enforce their rights; tax authorities and judges can use the book to verify which rights have to be respected.
Tax Treaties And Domestic Law
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Author : Guglielmo Maisto
language : en
Publisher: IBFD
Release Date : 2006
Tax Treaties And Domestic Law written by Guglielmo Maisto and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Double taxation categories.
This book analyses the relationships between tax treaties and domestic law from a constitutional and an international point of view, and how they can be improved in the fields of treaty override, treaty residence and anti-abuse measures. It also shows how the issues raised by these relationships are resolved by tax administrations and courts in selected European and non-European countries.
Legal Remedies In European Tax Law
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Author : Pasquale Pistone
language : en
Publisher: IBFD
Release Date : 2009
Legal Remedies In European Tax Law written by Pasquale Pistone and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Law categories.
Until now the topic of legal remedies in European direct tax law has been significantly underexposed within the academic tax community. This book aims at filling this gap by providing the typical approaches to European tax law with a general vision on European law, and puts together theory and practice, but also includes contributions on selected relevant issues arising in the protection of taxpayers' rights.
Double Taxation Within The European Union
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Author : Alexander Rust
language : en
Publisher:
Release Date : 2011
Double Taxation Within The European Union written by Alexander Rust and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Double taxation categories.
Despite the conclusion of tax treaties and despite the enactment of several directives, double taxation continues to occur within the EU, causing severe obstacles for cross-border trade, for the provision of services and capital, and for the free movement of persons. This book collects the expert analysis and recommendations on the following issues: the reasons for the existence (and persistence) of juridical and economic double taxation; double burdens in criminal law; constitutional limits for double taxation; the Lisbon Treaty's abolition of Article 293 EC, which had required Member States to conclude tax treaties in order to abolish double taxation; whether double taxation can be avoided by the application of the four freedoms; prospects for an EU-wide multilateral tax treaty; the proposed Common Consolidated Corporate Tax Base; and use of arbitration clauses in tax treaties.