Haslehner / Kofler / Rust Time and Tax: Issues in International, EU, and Constitutional Law

Issues in International, EU, and Constitutional Law
Erscheinungsjahr 2018
ISBN: 978-94-035-0343-1
Verlag: Kluwer Law International
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 328 Seiten

Reihe: EUCOTAX Series on European Taxation

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.

Autoren/Hrsg.

Haslehner, Werner

Kofler, Georg

Rust, Alexander

Fachgebiete

• Rechtswissenschaften Steuerrecht

Über Autor(innen)

Kofler, Georg
Georg Kofler, Professor of Law and Head of the Institute for Fiscal Law, Tax Law and Tax Policy at Johannes Kepler University of Linz Law School. He previously worked with the International Department of the Austrian Federal Ministry of Finance, as Acting Assistant Professor at New York University, and as Assistant Professor at the University of Linz. His research focuses on international and European direct tax law and all aspects of Austrian tax law.

Haslehner, Werner
Werner Haslehner, Professor of Law at the Faculty of Law, Economics and Finance at the University of Luxembourg, holds the ATOZ Chair for European and International Taxation and is Director of its LL.M. Programme in EU and International Tax Law. He joined the Faculty as Associate Professor in 2013 and was appointed Full Professor in 2015. He previously held full-time academic positions in Austria at JKU Linz and in the UK at the London School of Economics and Political Sciences (LSE). His research interests cover all aspects of international taxation, including the impact of EU law and tax policy.

Rust, Alexander
Alexander Rust, Professor of Tax Law at the Institute for Austrian and International Tax Law of WU (Vienna University of Economics and Business). He previously worked as Professor of Tax Law and Director of the Master Programme in European and International Tax Law at the University of Luxembourg, as Acting Assistant Professor at New York University and as assistant at the University of Munich. He is a member of the editorial board of Intertax and Internationale Steuer-Rundschau, as well as Co-Editor of the Commentary Klaus Vogel on Double Taxation Conventions. His main research interests are tax treaty law, EU tax law and tax policy.