Bøger af Juliane Kokott

This book analyses the tax law of the European Union, which has developed in the space between the national legal orders of the Member States on the one hand and the international regime (particularly the influences of the OECD, including BEPS) on the other. In that framework, the author considers the whole body of the tax law of the European Union: the general principles applicable to both direct and indirect taxation, the principle of equality and its more specific expressions on the basic freedoms and the prohibition of state aid, the principles of neutrality and ability to pay, taxpayers' fundamental rights, the justifications of infringements, including the fight against tax avoidance, secondary legislation in the area of direct taxes and details of the Union's VAT law and excise taxes.

"This ground-breaking book brings clarity to the dynamically developing field of international tax law. It empowers individuals and corporate taxpayers to navigate their way around and helps tax authorities take taxpayers' rights into account from the beginning. The book is the result of several years of research conducted with the support of the International Law Association. Taxpayers in International Law puts taxpayers' rights on the global international tax agenda as the necessary counterweight and complement to Base Erosion and Profit Shifting (BEPS). Importantly, it pleads for a global minimum standard of legal protection of the fundamental rights of taxpayers and extracts the content of such rights from relevant constitutional principles of many countries around the world. The book is structured in 3 parts: Part I focusses on the legal sources and on the relations between taxation and international human rights law. Part II identifies general principles and specific taxpayers' rights, groups them into 3 categories (procedural, related to sanctions, and substantive), and analyses the different implications that arise in each of them. Part III features concrete proposals for establishing a global framework for the protection of taxpayers' rights, including guidelines for tax authorities. The book is a unique instrument for the daily work of practitioners and international tax scholars interested in securing the protection of taxpayer's fundamental rights, as well as for those involved in tax collection worldwide. Taxpayers can refer to the book to find out which rulings and concepts can help them enforce their rights; tax authorities and judges can use the book to verify which rights have to be respected"--

The Book"Taxes are the lifeblood of government." (U.S. Supreme Court 1935). They are the fundament of statehood, but more and more the subject of European regulation and international concern. This book systematically analyses the Tax Law of the European Union, which has developed in the space between the national legal orders of the Member States on the one hand and the international regime (particularly the influences of the OECD, including BEPS) on the other. In that framework, the author considers the whole body of the Tax Law of the European Union: the general principles applicable to both direct and to indirect taxation; the principle of equality and its more specific expressions in the basic freedoms and the prohibition of State aid, the principles of neutrality and ability to pay, taxpayers' fundamental rights; the justifications of infringements -- balanced allocation of taxing powers, including the fight against tax avoidance; secondary legislation in the area of direct taxes; and details of the Union's VAT law and excises taxes. The reader will find everything in this book.The advantages at a glancecomprehensive and systematic update of the vast case-law of the ECJdetailed analysis of the various EU tax law problems, including VATthe broad context of constitutional and international lawThe target groupFor Tax lawyers, both academics and practitioners, active in the areas of direct or indirect taxation. Teachers and practitioners of EU law, students.

This ground-breaking book brings clarity to the dynamically developing field of international tax law. It empowers individuals and corporate taxpayers to navigate their way around and helps tax authorities take taxpayersâEUR(TM) rights into account from the beginning. The book is the result of several years of research conducted with the support of the International Law Association.Taxpayers in International Law puts taxpayersâEUR(TM) rights on the global international tax agenda as the necessary counterweight and complement to Base Erosion and Profit Shifting (BEPS). Importantly, it pleads for a global minimum standard of legal protection of the fundamental rights of taxpayers and extracts the content of such rights from relevant constitutional principles of many countries around the world.The book is structured in three parts: Part I focusses on the legal sources and on the relations between taxation and international human rights law. Part II identifies general principles and specific taxpayersâEUR(TM) rights, groups them into three categories (procedural, related to sanctions, and substantive), and analyses the different implications that arise in each of them. Part III features concrete proposals for establishing a global framework for the protection of taxpayersâEUR(TM) rights, including guidelines for tax authorities.The book is a unique instrument for the daily work of practitioners and international tax scholars interested in securing the protection of taxpayerâEUR(TM)s fundamental rights, as well as for those involved in tax collection worldwide. Taxpayers can refer to the book to find out which rulings and concepts can help them enforce their rights; tax authorities and judges can use the book to verify which rights have to be respected.Prof Dr Dr Dr h.c. Juliane Kokott holds the office of Advocate General at the Court of Justice of the European Union, Luxembourg. Prior to joining the Court of Justice, Ms Kokott was professor at the Universities of Augsburg, Heidelberg, Dÿsseldorf, and St Gallen. Prof Dr Pasquale Pistone is academic chairman of IBFD, the Netherlands, full professor of tax law at the University of Salerno, Italy, and holds a Jean Monnet ad Personam Chair in European Tax Law and Policy at WU Vienna, Austria.

Berichte und Diskussionen auf der Tagung der Vereinigung der Deutschen Staatsrechtslehrer in Hamburg vom 1. bis 4. Oktober 2003