Download or read book Comparative Tax Law and the European Court of Justice Strategies written by A.P. Dourado and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This editorial discusses the relation between comparative tax law and the European Court of Justice strategies.
Download or read book Comparative Fiscal Federalism written by Reuven S. Avi-Yonah and published by Kluwer Law International B.V.. This book was released on 2016-06-20 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: Judicial review of taxation in the world’s two most economically significant multistate systems, the European Union and the United States, has exposed a remarkable divergence. Although there are important differences between the competences of the two tribunals, the fact remains that the European Court of Justice has been much more aggressive in striking down Member State income tax rules than has the United States Supreme Court in comparable cases. This book – the only full-scale comparative analysis of the tax jurisprudence of the two judicial systems, now in an updated second edition – asks: Why this divergence? And what can the two tribunals learn from each other about adjudicating issues that arise from the interaction of tax regimes in the context of a single market? Among the contributory issues and topics covered are the following: – conceptions of sovereignty and federalism; – discrimination in direct tax matters as an obstacle to a meaningful single market; – allocation of taxation competences; – nonresident versus resident taxation; – double burdens on cross-border economic activity; – retroactive recovery of unlawful state aid in the European Union; – role of competition law; – the revenue interests of states; – levels of corporate taxation; – the OECD Model’s nondiscrimination rules; and – the preliminary interpretation mechanism of the Court of Justice. An insightful and penetrating analysis of a topic of material importance to governments, tax policy makers, and tax lawyers on both sides of the Atlantic, this book clearly explains how the Supreme Court and the Court of Justice continue to struggle with the conflict between generally accepted tax principles and the effective prevention of discriminatory treatment of taxpayers. All tax professionals concerned with the interaction of sovereignty, tax assignment, legislation, and judicial decisions in tax law will benefit greatly from its clearsighted and comprehensive treatment, as well as from its perspectives on the practical implications of each tribunal’s decision making.
Download or read book Procedural Rules in Tax Law in the Context of European Union and Domestic Law written by Michael Lang and published by Kluwer Law International B.V.. This book was released on 2010-01-01 with total page 754 pages. Available in PDF, EPUB and Kindle. Book excerpt: EUCOTAX (European Unviersities Cooperating on TAXes) is a network of tax institutes currently consisting of eleven universities: WU (Vienna University of Economics and Business) in Austria, Katholieke Universiteit Leuven in Belgium, Corvinus University of Budapest, Hungary, Universite Paris-I Pantheon-Sorbonne in France, Universitat Osnabruck in Germany, Libera, Universita Internazionale di Studi Sociali in Rome (and Universita degli Studi di Bologna for the research part), in Italy, Fiscaal Instituut Tilburg at Tilburg University in the Netherlands, Universidad de Barcelona in Spain, Uppsala University in Sweden, Queen Mary and Westfield College at the University of London in the United Kingdom, and Georgetown University in Washington DC, United States of America. This network aims at initiating and coordinating both comparative education in taxation, through the organisation of activities such as winter courses and guest lectures, and comparative research in the field, by means of joint research projects, international conferences and exchange of researchers between various countries. European Union law barely deals with procedural questions even though they are essential for proper implementation of European Union law. The European Court of Justice has developed procedural principles in its rulings which also affect proceedings before national authorities. This is due to the fact that the principle of procedural autonomy of the Member States finds its limits where European Union law might be infringed. Therefore, domestic procedural principles and rules of the EU countries need to be interpreted in the context of European Union law requirements. This timely work seeks to identify the differences between the domestic procedural rules and principles of an array of EU and non-EU countries and analyse them in the context of European Union law requirements. Specific attention is paid to the impact of State aid rules on procedural law in tax matters, on constitutional law requirements as well as tax treaty law issues. Since customs law is already harmonized in the form of the Community Customs Code, it serves as a starting point to examine the extent to which harmonized procedural law is possible. Harmonized procedural law is also discussed in the context of a possible future Common Consolidated Corporate Tax Base as well as an EU tax levied at the European Union level.
Download or read book International Double Taxation in the European Union Comparative Guidelines from Switzerland and the United States written by A. Van de Vijver and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The Court of Justice of the European Union ruled on several occasions that, while international double taxation may hinder the fundamental freedoms guaranteed by European Union law, it can nevertheless not be considered as a forbidden restriction to the extent that (direct) tax law is not harmonized. It is a result of the overlapping tax competences of the EU Member States. Conversely, in Switzerland, the Tribunal Fédéral held that inter-cantonal double taxation was contrary to the Swiss free movement of persons. In 2015 the US Supreme Court decided in Maryland v. Wynne that interstate double taxation unconstitutionally discriminated against interstate commerce. This article compares the EU with the Swiss and the US fundamental freedoms in order to find a justification for these different approaches. The comparative research shows that in certain circumstances international double taxation within the EU is contrary to the EU fundamental freedoms. The author suggests a more comprehensive analysis following the example of the Swiss territory-based allocation rules and the US internal consistency test.
Download or read book Protection of Taxpayer s Rights written by Włodzimierz Nykiel and published by . This book was released on 2009-01 with total page 411 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Comparative Tax Law written by Victor Thuronyi and published by Kluwer Law International B.V.. This book was released on 2016-04-20 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although the details of tax law are literally endless—differing not only from jurisdiction to jurisdiction but also from day-to-day—structures and patterns exist across tax systems that can be understood with relative ease. This book, now in an updated new edition, focuses on these essential patterns. It provides an immensely useful introduction to the core common knowledge that any well-informed tax lawyer or policy maker should have about comparative tax law in our times. The busy reader will welcome the compact nature of this work, which is shorter than the first edition and can be read in a weekend if one skips footnotes. The authors elucidate the commonalities and differences across countries in areas including (much of the detail new to the second edition): • general anti-avoidance rules; • court decisions striking down tax laws as violating constitutional rules against retroactivity, unequal treatment of equals, confiscation, and undue vagueness; • statutory interpretation; • inflation adjustment rules and the allowance for corporate equity; • value added tax systems; • concepts such as “tax”, “capital gain”, “tax avoidance”, and “partnership”; • corporate-shareholder tax systems; • the relationship between tax and financial accounting; • taxation of investment income; • tax authorities’ ability to obtain and process information about taxpayers; and • systems of appeals from tax assessments. The information and analysis pull together valuable material which is scattered over a disparate literature, much of it not available in English. Especially considering the dynamic nature of tax law, whose rate of change exceeds that of any other field of law, the authors’ clear identification of the underlying patterns and fundamental structures that all tax systems have in common—as well as where the differences lie—guides the reader and offers resources for further research.
Download or read book The Mimetic Evolution of the Court of Justice of the EU written by Leonardo Pierdominici and published by Springer Nature. This book was released on 2020-07-02 with total page 418 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides fresh perspectives in the legal study of the Court of Justice of the European Union. In the context of European studies, the Court has mainly been analysed in light of its central role in the process of continental integration. Moreover, the Court has traditionally been studied by specialists for its important role as an agent of comparative law. This book studies the evolution of the Court itself, rather than that of the EU legal order in its judge-made dimension, and addresses several institutional aspects of its structure and organization, selected and constructed as a complete range of symptomatic figures of judicial institutionalisation. In doing so, the author seeks to showcase how the development and the institutional evolution of the CJEU happened through a selective internalization of comparative influences.
Download or read book The Oxford Handbook of Comparative Constitutional Law written by Michel Rosenfeld and published by OUP Oxford. This book was released on 2012-05-17 with total page 1416 pages. Available in PDF, EPUB and Kindle. Book excerpt: The field of comparative constitutional law has grown immensely over the past couple of decades. Once a minor and obscure adjunct to the field of domestic constitutional law, comparative constitutional law has now moved front and centre. Driven by the global spread of democratic government and the expansion of international human rights law, the prominence and visibility of the field, among judges, politicians, and scholars has grown exponentially. Even in the United States, where domestic constitutional exclusivism has traditionally held a firm grip, use of comparative constitutional materials has become the subject of a lively and much publicized controversy among various justices of the U.S. Supreme Court. The trend towards harmonization and international borrowing has been controversial. Whereas it seems fair to assume that there ought to be great convergence among industrialized democracies over the uses and functions of commercial contracts, that seems far from the case in constitutional law. Can a parliamentary democracy be compared to a presidential one? A federal republic to a unitary one? Moreover, what about differences in ideology or national identity? Can constitutional rights deployed in a libertarian context be profitably compared to those at work in a social welfare context? Is it perilous to compare minority rights in a multi-ethnic state to those in its ethnically homogeneous counterparts? These controversies form the background to the field of comparative constitutional law, challenging not only legal scholars, but also those in other fields, such as philosophy and political theory. Providing the first single-volume, comprehensive reference resource, the 'Oxford Handbook of Comparative Constitutional Law' will be an essential road map to the field for all those working within it, or encountering it for the first time. Leading experts in the field examine the history and methodology of the discipline, the central concepts of constitutional law, constitutional processes, and institutions - from legislative reform to judicial interpretation, rights, and emerging trends.
Download or read book Exclusionary Rules in Comparative Law written by Stephen C. Thaman and published by Springer Science & Business Media. This book was released on 2012-12-31 with total page 461 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a comparative study of the exclusion of illegally gathered evidence in the criminal trial , which includes 15 country studies, a chapter on the European Court of Human Rights, and a comparative synthetic conclusion. No other book has undertaken such a broad comparative study of exclusionary rules, which have now become a world-wide phenomenon. The topic is one of the most controversial in criminal procedure law, because it reveals a constant tension between the criminal court’s duty to ascertain the truth, on the one hand, and its duty to uphold important constitutional rights on the other, most importantly, the privilege against self-incrimination and the right to privacy in one's home and one's private communications. The chapters were contributed by noted world experts on the subject for the XVIII Congress of the International Academy of Comparative Law in Washington in July 2010.
Download or read book The Rule of Law in Comparative Perspective written by Mortimer Sellers and published by Springer Science & Business Media. This book was released on 2010-07-23 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume compares the different conceptions of the rule of law that have developed in different legal cultures. It describes the social purposes and practical applications of the rule of law and how it might be improved in the varied circumstances.
Download or read book EU Law Stories written by Fernanda Nicola and published by Cambridge University Press. This book was released on 2017-05-29 with total page 661 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book retells the multiple stories behind the rulings of the European Court, revealing their context, their history and the legal and non-legal strategies of their actors.
Download or read book Comparative legal systems written by Vincenzo Zeno-Zencovich and published by Roma TrE-Press. This book was released on 2019-03-01 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt: La nuova edizione di questa Introduzione ai Sistemi giuridici comparati è stata aggiornata ed arricchita con una serie di illustrazioni seguendo il movimento del “Legal design”. Nel volume i sistemi giuridici sono visti come un insieme in cui ogni parte di essi è in relazione con le altre ed in un contesto globale con il quale sono in osmosi. Il volume è suddiviso in otto capitoli dedicati a: 1. Sistemi democratici. 2. Valori. 3. Il governo. 4. La dimensione economica. 5. Il ‘Welfare state’. 6. La repressione dei reati. 7. Giudici e giurisdizione. 8. Modelli per un mondo globalizzato.
Download or read book A Comparative Look at Regulation of Corporate Tax Avoidance written by Karen B. Brown and published by Springer Science & Business Media. This book was released on 2011-12-09 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume provides a fascinating look at the anti-tax avoidance strategies employed by more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia, Africa, and the United States. It surveys the similarities and differences in anti-avoidance regimes and contains detailed chapters for each country surveying the moral and legal dimensions of the problem. The proliferation of tax avoidance schemes in recent years signals the global dimensions of a problem presenting a serious challenge to the effective administration of tax laws. Tax avoidance involves unacceptable manipulation of the law to obtain a tax advantage. These transactions support wasteful behavior in which corporations enter into elaborate, circuitous arrangements solely to minimize tax liability. It frustrates the ability of governments to collect sufficient revenue to provide essential public goods and services. Avoidance of duly enacted provisions (or manipulation to secure tax benefits unintended by the legislature) poses a threat to the effective operation of a free society for the benefit of a small group of members who seek the privilege of shifting their tax burden onto others merely to compete in the world of commerce. In a world in which world treasuries struggle for the resources to battle terrorist threats and to secure a decent standard of living for constituents tax avoidance can bring economies close to the edge of sustainability. As tax avoidance is one of the top concerns of most nations, the importance of this work cannot be overstated.
Download or read book Employment Law at the European Court of Justice written by Siófra O'Leary and published by Bloomsbury Publishing. This book was released on 2002-12-18 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite the fact that the case-law of the European Court of Justice on employment related issues has become increasingly erratic of late,there is no denying the centrality of the Court's role in the development of EC employment law. Though concentration on the work of the Court of Justice may no longer be in vogue, this book examines its contribution in the employment law field in its political and economic context, as well as with reference to the juridical structures within which the Community's judicial arm is obliged to operate. The objective is not simply to critique the employment jurisprudence of the Court but also to examine the procedural, operational and structural context in which the Court of Justice is obliged to work and to reflect on how this context may affect the jurisprudential outcome. The book focuses, in particular, on the shortcomings of the preliminary reference procedure. When the Court of Justice hands down decisions in the employment law field, Article 234 EC dictates a particular type of judicial dialogue between it and the national referring courts. It is contended that the dual dispute resolution/public interest nature of the Court's role in the preliminary reference procedure goes some way to explaining why its answers are often regarded as unsatisfactory from the perspective of the referring court and “users” of EC law generally. The book further outlines the developing Community policy on employment and reflects on the effect which this nascent policy may have on the balancing exercises which the Court is inevitably called upon to perform in a variety of social policy contexts. Finally, part two of the book examines specific substantive areas of EC employment law. The policy considerations at play in the case-law of the Court are discussed in detail, as is the coherence of this case-law with the Community's political stance on employment.
Download or read book The EU s Decision Traps written by Gerda Falkner and published by Oxford University Press. This book was released on 2011-05-12 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: Is European integration predominantly characterised by stalemate? The EU's Decision Traps compares a number of crucial EU policy areas discussing if and how political blockage can be overcome in the process of European integration.
Download or read book Precedents and Case Based Reasoning in the European Court of Justice written by Marc Jacob and published by Cambridge University Press. This book was released on 2014-03-20 with total page 357 pages. Available in PDF, EPUB and Kindle. Book excerpt: Marc Jacob analyses in depth the most important justificatory and decision-making tool of one of the world's most powerful courts.
Download or read book Commercial Law of the European Union written by Gabriël Moens and published by Springer Science & Business Media. This book was released on 2010-04-23 with total page 486 pages. Available in PDF, EPUB and Kindle. Book excerpt: ? The Hon. Michael Kirby AC CMG This splendid book performs the heroic task of introducing readers to the large canvas of the commercial law of the European Union (EU). The EU began as an economic community of six nations but has grown into 27 member states, sharing a signi?cant political, social and legal cohesion and serving almost 500 million citizens. It generates approximately 30% of the nominal gross world product. The EU is a remarkable achievement of trans-national co-operation, given the history (including recent history) of national, racial, ethnic and religious hatred and con?ict preceding its creation. Although, as the book recounts, the institutions of the EU grew directly out of those of the European Economic Community, created in 1957 [1.20], the genesis of the EU can be traced to the sufferings of the Second World War and to the disclosure of the barbarous atrocities of the Holocaust. Out of the chaos and ruins of historical enmities and the shattered cities and peoples that survived those terrible events, arose an astonishing pan- European Movement.
