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2007
Overview of some of the questions that domestic courts have to deal with when facing treaty cases, with a particular focus devoted to the interaction between European law principles and bilateral tax treaties, and a comparative look into the structure of tax judiciaries.
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Overview of some of the questions that domestic courts have to deal with when facing treaty cases, with a particular focus devoted to the interaction between European law principles and bilateral tax treaties, and a comparative look into the structure of tax judiciaries.
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SSRN Electronic Journal, 2015
Around the turn of this century, a "highly-charged" debate erupted over unpublished federal appellate court opinions. Some argued that the common prohibition against citation to those opinions posed no constitutional problems, while others argued that no-citation rules improperly eliminated a significant check on the judicial power.
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Around the turn of this century, a "highly-charged" debate erupted over unpublished federal appellate court opinions. Some argued that the common prohibition against citation to those opinions posed no constitutional problems, while others argued that no-citation rules improperly eliminated a significant check on the judicial power.
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Aggressive Tax Planning: An Analysis from an EU Perspective
EC Tax Review, 2017Courts in many countries have found that the tax laws should be interpreted so as to prevent their avoidance by the use of transactions that have no business purpose. This goes to say that the lack of a proper business motive or transactions which do not
Franklin Cachia
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Court distinguishes fees from taxes
Journal AWWA, 1993The City of Marion experienced considerable population growth and exceeded the design capacity of both its water and sewer systems. Between July 1988 and August 1990, the city enacted ordinances that required “tapping fees” from builders or lot owners connecting to the city's existing water and sewer systems and “access fees” from any person or entity ...
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Inside Rwanda’s Gacaca Courts: Seeking Justice After Genocide
, 2016hunt down reluctant tax payers and in 1940 one authority outrageously decided to impose a “special” tax to pay for the erection of statue in honour of Henry the Navigator.
K. Doughty
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EC Tax Review, 2015
In tax as in other areas of law, issues regarding the compatibility with Union law of national legislation and administrative practice may give rise to litigation before the European Court of Justice.
Richard Lyal
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In tax as in other areas of law, issues regarding the compatibility with Union law of national legislation and administrative practice may give rise to litigation before the European Court of Justice.
Richard Lyal
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Tax Court Holds Easement Regulation Valid
Bruce R. Hopkins' Nonprofit Counsel, 2020As noted earlier, a contribution will not be treated as made exclusively for conservation purposes “unless the conservation purpose is protected in perpetuity” (IRC § 170(h)(5)(A)). The tax regulations recognize circumstances where restrictions on property can be judicially extinguished because they have become “impossible or impractical” and provide ...
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The French Supreme Administrative Tax Court
Bulletin for International Taxation, 2016This article describes the organization, mission, composition, functioning and significant decisions of the French Conseil d’Etat (Supreme Administrative Court), together with the importance of the CE for French domestic and international taxation.
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