Time and Tax: Issues in International, EU, and Constitutional Law provides a definitive analysis of the key questions concerning the passage of time in tax treaty application. 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. It provides a thorough guidance on the relevance of time when applying EU fundamental-freedom law to domestic direct tax law.
What’s in this book:
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 of the prestigious ATOZ Chair for European and International Taxation at the University of Luxembourg in collaboration with the University of Linz, the Vienna University of Economics and Business, and an expert group on EU Tax Law from CFE Tax Advisers Europe, 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.
How this will help you:
Constituting the latest volume in a series of publications based on annual conferences on current international and European tax law issues, there is no other work that concentrates so usefully on the difficulties of applying tax rules – whether arising from treaties, jurisprudence, or policy – to changing circumstances over time. Proceeding confidently through the CJEU’s maze of direct tax jurisprudence on tax deferral, and appreciating the way economic theory can inform a constitutional analysis of the timing of taxation, this book will quickly prove itself to be an indispensable resource for European tax lawyers, policymakers, company counsel, and academics.
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Time and Distributive Rules in Tax Treaties
Georg Kofler & Alexander Rust
Temporal Aspects of Passive Income under DTCs: Some Examples Based on Dutch Case Law
Double Tax Relief and Time
Timing Issues in the Application of Tax Treaties: Changes in the Applicable Treaty Law
Timing Disadvantages and Tax Treaty Non-discrimination
Value of Precedents in EU Direct Tax Law
Temporal Aspects of CJEU Judgments Related to Tax Matters
F. Alfredo García Prats
Tax Deferral and Fundamental Freedoms: Exit Tax, Foreign Losses, and Withholding Tax
Tax Rules with Retroactive Effect Versus Legal Certainty and Legitimate Expectations
Tax, Time, and the Merger Directive
The Temporal Application of State Aid Rules to Domestic Tax Measures: A Sensitive Matter
Alice Pirlot & Edoardo Traversa
Effective Legal Remedies and Fair Trial in Tax and Time
The Constitutional Limits of Retroactivity in Tax Law
Time and Tax: Constitutional Versus Economic Perspectives
See what our clients are saying:
"... the analyses are very relatable and show how timing issues play an important and often underestimated role in tax law. As such, the book is likely to become an invaluable resource for academics, students and policy makers."
Christiana HJI Panayi, Professor in Tax Law, Queen Mary University of London, Centre for Commercial Law Studies.
British Tax Review | 2020 | Issue 2 | p255-256