Reference : Time and Tax – Issues in International, EU, and Constitutional Law
Books : Collective work published as editor or director
Law, criminology & political science : Tax law
Law, criminology & political science : European & international law
Law / European Law
Time and Tax – Issues in International, EU, and Constitutional Law
Haslehner, Werner mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
Kofler, Georg []
Rust, Alexander []
Kluwer Law International
EUCOTAX Series on European Taxation Vol. 62
Alphen aan den Rijn
The Netherlands
[en] Taxation and time ; Statute of limitation ; Refund ; Legal transition ; tax treaty ; change
[en] 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. The issues arising from the interplay of these various areas are analysed from a both academic and practical angle, providing important insights independent of the concrete national framework within which tax rules are applied.
Researchers ; Professionals ; Students

File(s) associated to this reference

Fulltext file(s):

Open access
Time and Tax - ToC.pdfTable of Contents onlyPublisher postprint143.24 kBView/Open

Bookmark and Share SFX Query

All documents in ORBilu are protected by a user license.