Time and Tax: Issues in International, EU, and Constitutional Law

Time and Tax: Issues in International, EU, and Constitutional Law
Author :
Publisher : Kluwer Law International B.V.
Total Pages : 434
Release :
ISBN-10 : 9789403501642
ISBN-13 : 9403501642
Rating : 4/5 (642 Downloads)

Book Synopsis Time and Tax: Issues in International, EU, and Constitutional Law by : Werner Haslehner

Download or read book Time and Tax: Issues in International, EU, and Constitutional Law written by Werner Haslehner and published by Kluwer Law International B.V.. This book was released on 2018-12-20 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Time and Tax: Issues in International, EU, and Constitutional Law Related Books

Time and Tax: Issues in International, EU, and Constitutional Law
Language: en
Pages: 434
Authors: Werner Haslehner
Categories: Law
Type: BOOK - Published: 2018-12-20 - Publisher: Kluwer Law International B.V.

GET EBOOK

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, an
Exploring the Nexus Doctrine In International Tax Law
Language: en
Pages: 234
Authors: Ajit Kumar Singh
Categories: Law
Type: BOOK - Published: 2021-05-14 - Publisher: Kluwer Law International B.V.

GET EBOOK

In an age when cross-border business transactions are increasingly effected without the transference of physical products, revenue concerns of states have led t
Human Rights and Taxation in Europe and the World
Language: en
Pages: 581
Authors: Georg Kofler
Categories: Human rights
Type: BOOK - Published: 2011 - Publisher: IBFD

GET EBOOK

Resumen del editor: "The increasing globalization and the restructuring of the European legal framework by the Treaty of Lisbon are important factors to suggest
The Principle of Equality in European Taxation
Language: en
Pages: 324
Authors: Gerard Meussen
Categories: Business & Economics
Type: BOOK - Published: 1999-10-12 - Publisher: Springer

GET EBOOK

Or her tax trial
International Law of Taxation
Language: en
Pages: 289
Authors: Peter Hongler
Categories: Law
Type: BOOK - Published: 2021 - Publisher: Oxford University Press

GET EBOOK

In this fresh, objective, and non-argumentative volume in the Elements of International Law series, Peter Hongler combines a comprehensive overview of the techn