The Resource Time and tax : issues in international, EU, and constitutional law
Time and tax : issues in international, EU, and constitutional law
Resource Information
The item Time and tax : issues in international, EU, and constitutional law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Time and tax : issues in international, EU, and constitutional law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Extent
- xx, 301 p.
- 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
- Isbn
- 9789403503431
- Label
- Time and tax : issues in international, EU, and constitutional law
- Title
- Time and tax : issues in international, EU, and constitutional law
- 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
- allocation of profits
- ECJ case law
- EU Directive
- exit tax
- losses
- withholding tax
- fundamental freedoms
- State aid
- retroactivity
- legal certainty
- Label
- Time and tax : issues in international, EU, and constitutional law
- 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
- 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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