Werner Haslehner

Time and Tax: Issues in International, EU, and Constitutional Law provides a definitive analysis of the key questions concerning the passage of time in tax treaty application. 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. It provides a thorough guidance on the relevance of time when applying EU fundamental-freedom law to domestic direct tax law. What's in this book: 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 of the prestigious ATOZ Chair for European and International Taxation at the University of Luxembourg in collaboration with the University of Linz, the Vienna University of Economics and Business, and an expert group on EU Tax Law from CFE Tax Advisers Europe, 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. How this will help you: Constituting the latest volume in a series of publications based on annual conferences on current international and European tax law issues, there is no other work that concentrates so usefully on the difficulties of applying tax rules - whether arising from treaties, jurisprudence, or policy - to changing circumstances over time. Proceeding confidently through the CJEU's maze of direct tax jurisprudence on tax deferral, and appreciating the way economic theory can inform a constitutional analysis of the timing of taxation, this book will quickly prove itself to be an indispensable resource for European tax lawyers, policymakers, company counsel, and academics.

About this book: EU Tax Law and Policy in the 21st Century provides a thorough description of recent and impending developments in EU direct and indirect tax legislation. Major changes in EU tax law demand an analysis of not just the current state of the field but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts. What's in this book: Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as: non-discrimination; state aid rules; fundamental freedoms; discretionary power of national tax authorities; tax competition in the internal market; cross-border exchange of tax information; corporate tax harmonization; EU and Member States' external relations; and the limits of judicial authority in tax policy. How this will help you: This book guides through the maze of many hundreds of cases in EU tax law to find the relevant outcome for concrete tax questions. As an authoritative, detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book is a welcome addition to the collection available to tax practitioners dealing with European tax matters, as well as to interested policymakers and academics.