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The Resource Time and tax : issues in international, EU, and constitutional law

Time and tax : issues in international, EU, and constitutional law

Label
Time and tax : issues in international, EU, and constitutional law
Title
Time and tax : issues in international, EU, and constitutional law
Contributor
Subject
Language
eng
Summary
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 analyses 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 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
Geographic coverage
  • European Union
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Haslehner, W.C
  • Kofler, G.W
  • Rust, A
Series statement
Eucotax series on European taxation
Series volume
volume 62
http://library.link/vocab/subjectName
  • tax treaty
  • EU law
  • constitutional law
  • tax relief
  • refund
  • attribution of profits
  • ECJ case law
  • EU Directive
  • exit tax
  • losses
  • withholding tax
  • fundamental freedoms
  • State aid
  • retroactive effect
Label
Time and tax : issues in international, EU, and constitutional law
Instantiates
Publication
Contents
  • Chapter 1: Time and distributive rules in tax treaties
  • Kofler, G.W.
  • Rust, A.
  • ; p. 1-11
  • Chapter 2: Temporal aspects of passive income under DTCs : some examples based on Dutch case law
  • Smit, D.S.
  • ; p. 13-26
  • Chapter 3: Double tax relief and time
  • Wheeler, J.C.
  • ; p. 27-43
  • Chapter 4: Timing issues in the application of tax treaties : changes in the applicable treaty law
  • Tenore, M.
  • ; p. 45-58
  • Chapter 5: Timing disadvantages and tax treaty non-discrimination
  • Bammens, N.
  • ; p. 59-75
  • Chapter 6: Value of precedents in EU direct tax law
  • Freija-Peccati, I.
  • ; p. 77-105
  • Chapter 7: Temporal aspects of CJEU judgments related to tax matters
  • García Prats, F.A.
  • ; p. 107-143
  • Chapter 8: Tax deferral and fundamental freedoms : exit tax, foreign losses, and withholding tax
  • Spies, K.
  • ; p. 145-167
  • Chapter 9: Tax rules with retroactive effect versus legal certainty and legitimate expectations
  • Weber, D. (Dennis)
  • ; p. 169-182
  • Chapter 10: Tax, time, and the Merger Directive
  • Boulogne, F.
  • ; p. 183-196
  • Chapter 11: The temporal application of state aid rules to domestic tax measures : a sensitive matter
  • Pirlot, A.
  • Traversa, E. (Edoardo)
  • ; p. 197-212
  • Chapter 12: Effective legal remedies and fair trial in tax and time
  • Pantazatou, K.
  • ; p. 213-238
  • Chapter 13: The constitutional limits of retroactivity in tax law
  • Schroeder, S.
  • ; p. 239-270
  • Chapter 14: Time and tax : constitutional versus economic perspectives
  • Haslehner, W.C.
  • ; p. 271-294
Extent
xx, 301 p.
Isbn
9789403503431
Isbn Type
(web-pdf)
Label
Time and tax : issues in international, EU, and constitutional law
Publication
Contents
  • Chapter 1: Time and distributive rules in tax treaties
  • Kofler, G.W.
  • Rust, A.
  • ; p. 1-11
  • Chapter 2: Temporal aspects of passive income under DTCs : some examples based on Dutch case law
  • Smit, D.S.
  • ; p. 13-26
  • Chapter 3: Double tax relief and time
  • Wheeler, J.C.
  • ; p. 27-43
  • Chapter 4: Timing issues in the application of tax treaties : changes in the applicable treaty law
  • Tenore, M.
  • ; p. 45-58
  • Chapter 5: Timing disadvantages and tax treaty non-discrimination
  • Bammens, N.
  • ; p. 59-75
  • Chapter 6: Value of precedents in EU direct tax law
  • Freija-Peccati, I.
  • ; p. 77-105
  • Chapter 7: Temporal aspects of CJEU judgments related to tax matters
  • García Prats, F.A.
  • ; p. 107-143
  • Chapter 8: Tax deferral and fundamental freedoms : exit tax, foreign losses, and withholding tax
  • Spies, K.
  • ; p. 145-167
  • Chapter 9: Tax rules with retroactive effect versus legal certainty and legitimate expectations
  • Weber, D. (Dennis)
  • ; p. 169-182
  • Chapter 10: Tax, time, and the Merger Directive
  • Boulogne, F.
  • ; p. 183-196
  • Chapter 11: The temporal application of state aid rules to domestic tax measures : a sensitive matter
  • Pirlot, A.
  • Traversa, E. (Edoardo)
  • ; p. 197-212
  • Chapter 12: Effective legal remedies and fair trial in tax and time
  • Pantazatou, K.
  • ; p. 213-238
  • Chapter 13: The constitutional limits of retroactivity in tax law
  • Schroeder, S.
  • ; p. 239-270
  • Chapter 14: Time and tax : constitutional versus economic perspectives
  • Haslehner, W.C.
  • ; p. 271-294
Extent
xx, 301 p.
Isbn
9789403503431
Isbn Type
(web-pdf)

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    • IBFD Library AmsterdamBorrow it
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      52.37366609999999 4.9336932
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