Legal Remedies in European Tax Law - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Legal Remedies in European Tax Law write by Pasquale Pistone. This book was released on 2009. Legal Remedies in European Tax Law available in PDF, EPUB and Kindle. Until now the topic of legal remedies in European direct tax law has been significantly underexposed within the academic tax community. This book aims at filling this gap by providing the typical approaches to European tax law with a general vision on European law, and puts together theory and practice, but also includes contributions on selected relevant issues arising in the protection of taxpayers' rights.
Conference on Legal Remedies in European Tax Law
Conference on Legal Remedies in European Tax Law - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Conference on Legal Remedies in European Tax Law write by . This book was released on 2008. Conference on Legal Remedies in European Tax Law available in PDF, EPUB and Kindle.
Time and Tax: Issues in International, EU, and Constitutional Law
Time and Tax: Issues in International, EU, and Constitutional Law - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Time and Tax: Issues in International, EU, and Constitutional Law write by Werner Haslehner. This book was released on 2018-12-20. Time and Tax: Issues in International, EU, and Constitutional Law available in PDF, EPUB and Kindle. 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.
National Legal Presumptions and European Tax Law
National Legal Presumptions and European Tax Law - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook National Legal Presumptions and European Tax Law write by Claudia Sanò. This book was released on 2016-04-24. National Legal Presumptions and European Tax Law available in PDF, EPUB and Kindle. Determining the burden of proof in tax law cases is usually what contributes most to the case’s outcome. Legal presumptions – those inferences that are laid down in the law rather than being the result of the court’s reasoning – play a critical role in such determinations. This very useful book uncovers the details of such presumptions which are shared among European tax law systems, thus revealing a remarkably clear path through the course of a tax law case in any Member State in the context of EU law. Referring to both legal theory and relevant case law, the author assesses whether and to what extent national legal presumptions may be deemed to be consistent with EU law, and when this is not the case, under which conditions they may be reconciled. The analysis unfolds along such avenues as the following: – the meaning of the concept of legal presumption as developed by legal theory and authoritative academic literature; – special considerations regarding presumptions in customs law, VAT, and direct taxation (harmonized and unharmonized); – how tax authorities use presumptions to simplify the assessment of tax and tackle tax avoidance or evasion, particularly in cross-border situations; – justifications asserted by the Member States in relation to restrictions on fundamental freedoms; and – standards of compatibility for national legal presumptions with EU law resulting from CJEU case law. With reference to national experience, using Italy and Belgium as specific examples, the analysis culminates in an elaboration of criteria for legal presumptions capable of meeting the test of compatibility with EU law. As an in-depth investigation of possible inconsistencies and conditions for the coexistence of EU and Member State tax law, this book will be welcomed by both taxation authority officials and taxpayer counsel. The understanding it imparts on the actual impact of EU law on the recourse to legal presumptions by national tax legislatures and the protection of European taxpayers is unsurpassed.
EU Tax Law - Direct Taxation
EU Tax Law - Direct Taxation - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook EU Tax Law - Direct Taxation write by Marjaana Helminen. This book was released on 2023. EU Tax Law - Direct Taxation available in PDF, EPUB and Kindle.
