Taxation and time; Statute of limitation; Refund; Legal transition; tax treaty; change
Abstract :
[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.
Disciplines :
European & international law Tax law
Critical editor :
HASLEHNER, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit
Kofler, Georg
Rust, Alexander
External co-authors :
yes
Language :
English
Title :
Time and Tax – Issues in International, EU, and Constitutional Law
Publication date :
January 2019
Publisher :
Kluwer Law International, Alphen aan den Rijn, Netherlands