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Justice, Equality and Tax Law
An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repe...
EC Law and the Sovereignty of the Member States in Direct Taxation
In order to develop a suitable framework for the analysis of the European Court of Justice (ECJ) case law, it is first analysed what significance, if any, the concept of 'sovereignty' has in the contemporary supranational environment of the European Union. All too often, tax scholars equate 'sovereignty' with the concepts of 'competence' or 'jurisdiction'. It will be established in this thesis that a much more specific and higher-level meaning is to be attributed to the 'sovereignty' concept, which goes beyond the strictly legal concepts of 'competence' or 'jurisdiction'. The cornerstone of this thesis, however, is an extensive analysis of the case law of the ECJ in direct tax matters, including a comparison with its non-tax case law. A new kind of methodology is used in discussing the cases: they are categorized according to whether a discrimination - or a restriction - based analysis was applied by the ECJ.
Knowledge Production and Contradictory Functions in African Higher Education
Reviews "This volume brings together excellent scholarship and innovative policy discussion to demonstrate the essential role of higher education in the development of Africa and of the world at large. Based on deep knowledge of the university system in several African countries, this book will reshape the debate on development in the global information economy for years to come. It should be mandatory reading for academics, policy-makers and concerned citizens, in Africa and elsewhere.” Manuel Castells, Professor Emeritus, University of California at Berkeley, Laureate of the Holberg Prize 2012 and of the Balzan Prize 2013 "The dominant global discourse in higher education now focuses on ...
The Acte Clair in EC Direct Tax Law
This book discusses the legal issues arising from the search for certainty in the relationship between Community law and direct tax law. In addition, it contains an in-depth analysis of the CILFIT doctrine in action and its demand for legal certainty. By looking at both how the case law of the European Court of Justice (ECJ) in the area of direct taxation fits the CILFIT criteria (ECJ, 6 October 1982, case 283/81, Srl CILFIT and Gavardo SpA), and how such criteria are complied with by national courts, the book reviews and discusses the application in the field of direct taxation of the criteria put forward by the ECJ. The book highlights some of the current challenges faced by the EU judicial system in view of the expansion of EU law and its decentralized application at national level.
Taxation of Foreign Business Income Within the European Internal Market
The rules of the Member States on the taxation of the foreign business income of companies, whether such rules are based on the fiscal principle of territoriality or on the principle of worldwide taxation, are in conflict with the objective of achievement of the internal market. This objective is indeed difficult to reach when it comes to the taxation of foreign income, given that the Member States are far from taxing companies doing business cross-border as if their operations were purely domestic. Areas of conflict include particularly the taxation of foreign profits, the deduction of foreign losses, the elimination of international double taxation and the attribution of profits to permane...
European Union Law
Helps students to understand EU law, then inspires them to take their learning further. With succinct coverage of the law, accompanied by self-test questions and further reading, this is an ideal text for those new to the subject or pursuing further study.
EU Citizenship and Federalism
Leading experts in EU constitutional law examine the foundational importance of citizenship rights in delimiting the scope of EU law.
EU Citizenship, Nationality and Migrant Status
In EU Citizenship, Nationality and Migrant Status: An Ongoing Challenge, Kristīne Krūma offers an account of the regulation of nationality at international, EU and national (Latvian) levels. Growing global migration and multiple individual loyalties lead to a fusion of national identities traditionally preserved by the EU Member States. Dismantling national borders and granting directly effective rights to EU citizens broadens our understanding about belonging only to the limited territory of a single State. The primary focus is the status of the EU citizenship, which has become a meaningful status capable of satisfying claims by citizens. The Latvian example shows that migrant status cannot be ignored because of the crucial role of migrants in the future construct of the EU.
ECJ--recent Developments in Direct Taxation
A growing number of cases pending before trhe European Court of Justice (ECJ) concern the fundamental freedoms and direct taxation. This book scrutinises the national background of the most important of these cases and examines possible infringements of fundamental freedoms. The focus of each analysis is on the questions submitted to the ECJ by the national courts. Moreover, where available, the opinion of the Advocate General is discussed. The cases are presented by esteemed national and European tax law experts. This book goes to the heart of the national tax systems, exposing hidden obstacles to fundamental freedoms.
