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Rechtsschutz und Rechtsfortbildung
Vielfalt der Themen Anlässlich seines 75-jährigen Jubiläums im Jahr 2024 gibt das Finanzgericht Hamburg eine Festschrift mit 17 Fachaufsätzen verschiedener Autorinnen und Autoren heraus. Die Festschrift widmet sich einerseits dem von den Finanzgerichten im Allgemeinen und dem Finanzgericht Hamburg im Besonderen zu gewährenden Rechtsschutz in den Bereichen des nationalen und internationalen Steuer-, Zoll- und Marktordnungsrechts. Andererseits beschäftigen sich die Verfasserinnen und Verfasser mit der Rechtsfortbildung im nationalen und europäischen Kontext, zu der das Finanzgericht Hamburg in den vergangenen 75 Jahren nicht unerhebliche Beiträge geleistet hat. Rückblick und Ausblick ...
Taxation of Bilateral Investments
The OECD’s guidance on combatting tax avoidance strategies associated with Base Erosion and Profit Sharing (BEPS) methods is complex and accompanied by a wealth of literature. This book is the first to provide a concise and accessible overview of counter BEPS measures in the OECD Model and Commentary, allowing readers to gain a practical understanding of how the measures can impact the taxation of bilateral investments protected by tax treaties.
Value Added Tax
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Lobbying in EU Foreign Policy-making
This book examines lobbying in EU foreign policy-making and the activities of non-state actors (NSAs), focusing on EU foreign policy on the Israeli-Palestinian conflict. It sheds light on the interactions between the EU and NSAs as well as the ways in which NSAs attempt to shape EU foreign policies. By analysing issues that have not yet received systematic attention in the literature, this book offers new insights into lobbying in EU foreign policy, EU relations surrounding the conflict and the EU’s broader role in the peace process. The book will be of key interest to scholars and students of political science, international relations, EU politics, EU foreign policy-making, Middle East studies and the Israeli-Palestinian conflict.
Direct Taxation
At present, a number of cases regarding the fundamental freedoms in respect to direct taxation are pending at the European Court of Justice. This book shall discuss the national background of the pending cases and a possible infringement of a fundamental freedom by observing the ECJ's testing scheme on the basis of the request for a preliminary ruling and if available of the opinion of the advocate general. The pending cases are all presented by highly recognized experts in the field of European tax law of the country that made the request for the preliminary ruling. This guarantees that the discussion of obstacles is embedded in the particular tax system.
Individual Rights in EU Law
This book explores the EU law notion of ‘individual rights’. It examines which sorts of rules grant EU legal rights to individuals, how it is decided if a right is conferred, and which individuals may claim the judicial protection of a right. It further discusses the legal implications and consequences of holding an EU legal right with respect to the interpretation and application of EU law in general and to specific remedies such as declaratory remedies, injunctions, restitution and damages. On a more overarching level, the book explores the question of how the idea of EU law rights relates to other fundamental EU law concepts such as the principles of effectiveness and direct effect, and discusses the legal stringency of the EU courts’ ‘rights language’ in light of the overall aim of European integration. It thus contributes to the body of literature that aims to shed new light on the borders of the sui generis legal order that is EU law.
Judicial Interpretation of Tax Treaties
Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation.
Researching the European Court of Justice
The book explores cutting-edge interdisciplinary research strategies for the study of the Court of Justice of the European Union.
Tax Treaty Case Law around the Globe 2017
This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the forty-one most important tax treaty cases which were decided in 2016 around the world.
