Muutke küpsiste eelistusi

E-raamat: Time and Tax: Issues in International, EU, and Constitutional Law: Issues in International, EU, and Constitutional Law

Teised raamatud teemal:
  • Formaat - EPUB+DRM
  • Hind: 129,17 €*
  • * hind on lõplik, st. muud allahindlused enam ei rakendu
  • Lisa ostukorvi
  • Lisa soovinimekirja
  • See e-raamat on mõeldud ainult isiklikuks kasutamiseks. E-raamatuid ei saa tagastada.
Time and Tax: Issues in International, EU, and Constitutional Law: Issues in International, EU, and Constitutional LawSuurem pilt
Teised raamatud teemal:

DRM piirangud

  • Kopeerimine (copy/paste):

    ei ole lubatud

  • Printimine:

    ei ole lubatud

  • Kasutamine:

    Digitaalõiguste kaitse (DRM)
    Kirjastus on väljastanud selle e-raamatu krüpteeritud kujul, mis tähendab, et selle lugemiseks peate installeerima spetsiaalse tarkvara. Samuti peate looma endale  Adobe ID Rohkem infot siin. E-raamatut saab lugeda 1 kasutaja ning alla laadida kuni 6'de seadmesse (kõik autoriseeritud sama Adobe ID-ga).

    Vajalik tarkvara
    Mobiilsetes seadmetes (telefon või tahvelarvuti) lugemiseks peate installeerima selle tasuta rakenduse: PocketBook Reader (iOS / Android)

    PC või Mac seadmes lugemiseks peate installima Adobe Digital Editionsi (Seeon tasuta rakendus spetsiaalselt e-raamatute lugemiseks. Seda ei tohi segamini ajada Adober Reader'iga, mis tõenäoliselt on juba teie arvutisse installeeritud )

    Seda e-raamatut ei saa lugeda Amazon Kindle's. 

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.

 

 

Editors v
Contributors vii
Preface xix
Chapter 1 Time and Distributive Rules in Tax Treaties 1(12)
Georg Koller
Alexander Rust
1.01 Introduction
1(1)
1.02 Business Profits and Employment Income: Activities Versus Cash Flow (Articles 7 and 15 OECD Model)
2(6)
A Bilateral Cases: Income from Employment (Article 15 OECD Model)
2(2)
B Bilateral Cases: Business Profits (Article 7 OECD Model)
4(3)
C Employment Income/Business Income and Changes of Residence
7(1)
1.03 Capital Gains: Accrual Versus Realization (Article 13 OECD Model)
8(3)
1.04 Conclusions
11(2)
Chapter 2 Temporal Aspects of Passive Income under DTCs: Some Examples Based on Dutch Case Law 13(14)
Daniel Smit
2.01 Introduction
13(1)
2.02 The Dutch Compartmentalization Doctrine
14(1)
2.03 Temporal Aspects of Passive Income under DTCs
15(6)
A The Dutch Compartmentalization Doctrine and DTCs
15(1)
B Pension Income
16(2)
1 Introduction
16(1)
2 Emigration
16(1)
3 Privatization
17(1)
C Dividend Income
18(5)
1 Introduction
18(1)
2 Treaty Shopping
18(1)
3 Emigration
19(1)
4 Loss of Tax-Treaty Residence Status
20(1)
2.04 Capital Gains
21(1)
2.05 Interest and Royalty Income
21(2)
2.06 Business Profits
23(1)
A Introduction
23(1)
B Emigration
23(1)
2.07 Relief from Double Taxation
24(2)
2.08 Final Remarks
26(1)
Chapter 3 Double Tax Relief and Time 27(18)
Joanna Wheeler
3.01 Introduction
27(1)
A Scope of This
Chapter
27(1)
B Income Taxation
27(1)
3.02 Double Tax Relief for Income
28(1)
3.03 Taxable Events
29(2)
A Mismatches of Taxable Events
29(1)
B Consequential Mismatches
30(1)
3.04 Tax on Profit
31(2)
A Division of Profit into Annual Amounts
31(1)
B Losses
31(2)
3.05 Timing of Receipts and Expenses
33(1)
A Allocation of Profit over Time
33(1)
B Timing Differences and Withholding Taxes
33(1)
3.06 Inflation Gains
34(1)
3.07 Currency Exchange Issues
35(2)
A Payments Subject to Withholding Tax
35(1)
B PE Profit and Currency Issues
36(1)
C Geographical Source of Exchange Rate Gains and Losses
36(1)
3.08 Tax Treaties
37(6)
A Treaty Obligation to Grant DTR
37(2)
B Timing of the Tax Charge under Treaties
39(1)
C Assigning a Time to Income for Treaty Purposes
39(2)
1 Active Income
40(1)
2 Passive Income
40(1)
D Start and End of Treaty
41(5)
1 Different Starting and Ending Dates
42(1)
2 Replacement of a Treaty
42(1)
3.09 Conclusion
43(2)
Chapter 4 Timing Issues in the Application of Tax Treaties: Changes in the Applicable Treaty Law 45(14)
Mario Tenore
4.01 Introductory Remarks
45(1)
4.02 Rules Addressing Entry Into Force and Termination in the OECD Model
46(13)
A General Remarks
46(5)
1 Article 31 OECD Model
47(2)
2 Article 32 OECD Model
49(1)
3 Rules Addressing the Succession of Tax Treaties
49(2)
B Selected Issues Related to the Interpretation of Temporal Rules in the OECD Model
51(9)
1 Timing Issues Arising from Differences in Domestic Laws of the Contracting States
51(2)
2 Timing Issues Arising from Distributive Rules
53(3)
3 Timing Issues Arising from Procedural Rules
56(3)
Chapter 5 Timing Disadvantages and Tax Treaty Non-discrimination 59(18)
Niels Bammens
5.01 Introduction
59(1)
5.02 Reported Case Law
60(10)
A Early Burdens
60(5)
1 Taxation at Source
60(2)
2 Prepayment of Tax
62(2)
3 Procedural Early Burdens
64(1)
B Late Benefits
65(12)
1 Deductibility of Expenses
65(2)
2 Timing Issues in Relation to Loss Set-Off
67(3)
5.03 The Scope of Application of the Different Paragraphs of OECD Model Article 24
70(2)
5.04 Conclusions and Remedies
72(5)
Chapter 6 Value of Precedents in EU Direct Tax Law 77(30)
Ieva Freija-Peccati
6.01 The Role of the CJEU in Shaping EU Direct Tax Law
77(4)
A CJEU Action in Direct Tax Law
77(2)
B Challenges in the Field of Direct Taxation
79(2)
6.02 Reasoning Using Prior Decisions
81(23)
A Reliance on Prior Decisions
81(11)
1 Legitimation
81(1)
2 Techniques
82(2)
3 Following Schumacker's Tracks
84(1)
a Schumacker Itself
84(1)
b Wielockx and Asscher
86(1)
c Wallentin, Commission v Estonia, Kieback and X
88(1)
d D, Turpeinen, Lakebrink, and Others
90(1)
e Other Lines of Case Law Arising out of Scluunacker: Manninen and ACT GL
91(1)
B Departures from Prior Judgments
92(18)
1 Reasons for Departing from Prior Decisions
93(2)
2 Techniques for Moving Away from Existing Case Law
95(1)
a Express Overruling
95(1)
b Soft Overrulings
95(1)
c Distinguishing Cases
101(3)
6.03 Conclusion
104(3)
Chapter 7 Temporal Aspects of CJEU Judgments Related to Tax Matters 107(38)
F. Alfredo Garcia Prats
7.01 Introduction
107(3)
7.02 Effects of the Interpretation Role of the CJEU and Consequences in Tax Matters
110(10)
A Ex Tunc Effects: Implications
113(4)
1 The Moment the EU Law Came into Force
113(1)
2 Ex Tune Effects and Changes in Interpretation
113(1)
3 Ex Tunc Interpretation of Charges and Benefits
114(1)
4 Ex Tune Interpretation of EU Principles of Law
115(2)
B Legal Consequences for Domestic Courts: Applying Preliminary Rulings Ex Tunc
117(3)
7.03 The Exception Rule
120(21)
A The Starting Point: The TFEU's Lack of Recognition Versus the CJEU's Expansion
120(2)
B Consolidating the Exception Rule: Applying It to Tax Matters
122(23)
1 Elements of the Exception Rule
123(1)
a Exclusive Competence
123(1)
b Single Declaration of the Limitation: Identifying the First Case
125(1)
c Consideration Ex Petitum: Not Ex Officio
127(1)
d Good Faith of Those Concerned and Risk of Serious Difficulties
130(6)
2 The Exception Rule: Application in Tax and Other Matters
136(5)
7.04 Consequences of a Temporal-Effects Limitation
141(4)
Chapter 8 Tax Deferral and Fundamental Freedoms: Exit Tax, Foreign Losses, and Withholding Tax 145(24)
Karoline Spies
8.01 About This
Chapter
145(1)
8.02 Tax Deferral and the Non-discrimination Test
145(4)
A Evaluation
145(3)
B The Approach by the CJEU
148(1)
8.03 Exit Taxes
149(6)
A The Two Potential Discriminations and Their Justifications
149(2)
B CJEU Case Law: From Tax Deferral Until Realization to Staggered Payments
151(3)
1 First Phase: Strict Proportionality Test
151(1)
2 Second Phase: Lenient Proportionality Test
151(2)
3 Third Phase: Overruling the First Line of Cases
153(1)
C Reasons for Accepting the Cash-Flow Disadvantage
154(1)
8.04 Foreign Losses
155(6)
A The Two Discrimination Issues and Their Justifications
155(2)
B CJEU Case Law: No Need for a Deduction-Recapture Rule
157(2)
C Reasons for Accepting the Cash-Flow Disadvantage
159(2)
8.05 Withholding Tax
161(4)
A The Two Types of Discrimination and Their Justifications
161(1)
B CJEU Case Law: No Tax Deferral
162(1)
C Reasons for Accepting the Cash-Flow Disadvantage
163(2)
8.06 Conclusion
165(4)
Chapter 9 Tax Rules with Retroactive Effect Versus Legal Certainty and Legitimate Expectations 169(14)
Dennis Weber
9.01 Introduction
169(1)
9.02 Principle of the Protection of Legitimate Expectations
169(3)
A General
169(1)
B Only 'A Prudent and Circumspect Trader' May Invoke the Principle of the Protection of Legitimate Expectations
170(2)
9.03 EU and National Legislation with Retroactive Effect
172(9)
A Substantive EU Rules with Retroactive Effect
172(1)
B Procedural EU Rules with Retroactive Effect
173(1)
C EU Case Law Concerning National Legislation with Retroactive Effect
173(3)
D Legislation Immediately Entering into Force; Transitional Provisions on the Basis of the Principle of the Protection of Legitimate Expectations
176(5)
9.04 Conclusion
181(2)
Chapter 10 Tax, Time, and the Merger Directive 183(14)
Frederik Boulogne
10.01 Introduction
183(1)
10.02 Qualification under Article 2 MD: Kofoed
184(2)
10.03 Tax Avoidance: Minimum Holding Period
186(3)
10.04 Double Taxation: 3D I Srl
189(1)
10.05 Safeguarding the Financial Interests of the Member States and Taxation of Gains: Marc Lassus
190(5)
10.06 Conclusion
195(2)
Chapter 11 The Temporal Application of State Aid Rules to Domestic Tax Measures: A Sensitive Matter 197(16)
Alice Pirlot
Edoardo Traversa
11.01 Introduction
197(1)
11.02 The Time Frame of EU State Aid Review
198(4)
A General Overview
198(1)
B Conflicts and Tensions with National Procedural Tax Rules
199(3)
11.03 Temporal Issues Raised by the Recovery of Aid
202(7)
A The Consequences of the Passage of Time on the Calculation of the Aid to Be Recovered
202(3)
B Legal Uncertainty and Recovery of Unlawful Aid
205(4)
11.04 The Objective of the Commission: Pursuing a New Tax Agenda?
209(2)
11.05 Conclusion
211(2)
Chapter 12 Effective Legal Remedies and Fair Trial in Tax and Time 213(26)
Katerina Pantazatou
12.01 Introduction
213(1)
12.02 Timely Justice
214(11)
A The European Convention of Human Rights
215(5)
1 The Right to a Fair Trial
215(4)
2 The Right to an Effective Remedy
219(1)
B The Charter of Fundamental Rights
220(5)
1 General Principles, the Charter, and the ECHR: The Right of the Defence
222(3)
12.03 Limitation Periods
225(13)
A Safeguards: Procedural Autonomy
227(14)
1 Claims Based on Improper or Non-timely Implementation of a Directive
228(1)
2 Principle of Equivalence
229(1)
3 Res Judicata
230(2)
4 Principle of Effectiveness
232(3)
5 'Reasonable Time': An Unambiguous Concept?
235(2)
6 Commencement
237(1)
12.04 Conclusion
238(1)
Chapter 13 The Constitutional Limits of Retroactivity in Tax Law 239(32)
Serge Schroeder
13.01 The Classic Distinction at the Heart of Retroactivity
239(2)
13.02 Juridical Retroactivity
241(19)
A The Value of the Principle of Non-retroactivity in Luxembourg
241(8)
1 The Relevant Texts
241(1)
2 Other Sources of Law
242(4)
3 Sanction Mechanisms
246(3)
B Looking Outside Luxembourg's Borders
249(9)
1 The Situation in Belgium
249(5)
2 The Situation in Germany
254(4)
C Conclusions for Luxembourg
258(2)
13.03 Economic Retroactivity
260(6)
A An Iterative Look Beyond Luxembourg's Borders
260(12)
1 Legislative Freedom in Belgium
260(2)
2 A Restricted Framework in Germany
262(2)
3 Conclusions on Economic Retroactivity for Luxembourg
264(2)
13.04 Retrospectivity of Tax Law
266(3)
13.05 Conclusion
269(2)
Chapter 14 Time and Tax: Constitutional Versus Economic Perspectives 271(24)
Werner Haslehner
14.01 Introduction
271(1)
14.02 Elements of Taxation Timing
272(2)
A Substantive Rules: When to Impose Tax
272(1)
B Procedural Rules: When to Collect Tax
273(1)
C Transition Rules: The Effect of Rule Changes
273(1)
14.03 The Constitutional Perspective(s) on Taxation Timing
274(10)
A Equal Treatment and the Ability-to-Pay Principle
274(4)
B The Rule of Law and Right to Property: Limits on Retroactive Taxation
278(5)
C Legal Certainty, Reliance, and Protection of Legitimate Expectations: Limits to Retrospective Taxation and the Need for Transition Relief
283(1)
14.04 Law and Economics Perspective(s) and Tools
284(4)
A Societal Welfare Versus Public Choice Theory
284(2)
B Efficiency Versus Equity
286(1)
C Incentives, Indirect Effects, and Incidence
287(1)
14.05 Economics Perspectives on Taxation Timing
288(5)
A When to Impose Tax: The 'Right' Tax Base and Timing of 'Realization'
288(2)
B When to Collect Tax: A Proposal for Retrospective Taxation
290(2)
C Transition Rules: The Case Against Relief
292(1)
14.06 Conclusion
293(2)
Index 295
Lisainfo e-raamatute kohta Lisainfo e-raamatute kohta
Püsilink: https://www.kriso.ee/db/97894035016426e.html