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Author: United States. Congress. Senate. Committee on the Judiciary. Subcommittee on the Constitution
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 96
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Book Description
Author: United States. Congress. Senate. Committee on the Judiciary. Subcommittee on the Constitution
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 96
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Book Description
Author: Zizipho Ganta
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
In the constitutional dispensation in South Africa, the powers of the legislature flow from the constitution. Such powers must be exercised in a manner that aligns with the constitution. Consequently, retroactive taxation legislation must conform to the constitution. This mini-dissertation discusses the question whether retroactive taxation legislation is constitutionally valid. The constitutional validity of retroactive taxation legislation is tested through a discussion of the rule of law, the right to property and foreign law. The rule of law is a foundational value of the constitution and as such, it must be reflected in legislative measures. Whether the legislature is upholding the rule of law when enacting retroactive tax legislation is an issue that is discussed in the mini-dissertation. In addition, the rulings of the judiciary must also be informed by the rule of law, the role of the judiciary is also discussed. This study also discusses whether retroactive tax legislation constitutes a deprivation of property of the taxpayers. Furthermore, this study discusses whether retroactive tax legislation amounts to an arbitrary deprivation of property. The limitations clause is also discussed. This research also details the approach of foreign jurisdictions to retroactive tax legislation; this is done because the Constitution directs that the courts may consider foreign law when interpreting the Bill of Rights. Retroactive tax legislation is not prohibited in any of the considered foreign jurisdictions. Furthermore, this study finds that South Africa is distinguishable from the foreign jurisdictions based on the limitations clause of the constitution. Lastly, the writer provides a short summary and conclusion of this research.
Author: Erika Lunder
Publisher:
ISBN:
Category : Constitutional law
Languages : en
Pages : 13
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Book Description
Author: Edward Henry Durell
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 66
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Book Description
Author: United States. Congress. Senate. Committee on Governmental Affairs
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 96
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Book Description
Author: Werner Haslehner
Publisher: Kluwer Law International B.V.
ISBN: 9403501642
Category : Law
Languages : en
Pages : 328
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Book Description
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. 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 organized by the prestigious ATOZ Chair for European and International Taxation at the University of Luxembourg, 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. There is no other work that concentrates so usefully on the difficulties associated with applying tax rules – whether arising from treaties, jurisprudence, or policy – to changing circumstances over time. This book will quickly prove itself to be an indispensable resource for European tax lawyers, policymakers, company counsels, and academics.
Author: William Pratt Wade
Publisher:
ISBN:
Category : Ex post facto laws
Languages : en
Pages : 454
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Book Description
Author: Daniel Shaviro
Publisher: University of Chicago Press
ISBN: 9780226751146
Category : Business & Economics
Languages : en
Pages : 292
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Book Description
Suppose Congress were to change Social Security just before you retired? Or repeal income tax deductions for homeowners? Or institute a flat tax? Should those changes be retroactive? Or should you retain the gains or accept the losses resulting from the new enactments? What kinds of policies might governments adopt in order to mitigate the transitional effects of changing legal rules? Daniel Shaviro tackles these tough questions, bringing legal, economic, and political perspectives to bear on a persistent problem not often given serious attention. When Rules Change: An Economic and Political Analysis of Transition Relief and Retroactivity focuses on tax law changes to develop an in-depth understanding of the transitional issues inherent in any substantive rule change and also to advance a set of normative policy guidelines applicable to any such circumstance. Shaviro reframes traditional approaches to the problem of retroactivity and offers new insights into both the theory and policy of legislative transitions.
Author: United States. Congress. Senate. Committee on the Judiciary. Subcommittee on the Constitution, Federalism, and Property Rights
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 158
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Book Description
Distributed to some depository libraries in microfiche.
Author: United States Committee on Th Judiciary
Publisher: Forgotten Books
ISBN: 9780265616703
Category : Reference
Languages : en
Pages : 88
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Book Description
Excerpt from Retroactive Taxation: Hearing Before the Subcommittee on the Constitution of the Committee on the Judiciary, United States Senate, One Hundred Third Congress, Second Session on S. J. Res. 120 August 4, 1994 Thus, in my judgment, date of enactment is not a satisfactory method of evaluating the fairness of specific tax legislation, and I think that it would be unwise to elevate it to a constitutional standard. Second, I think our tax system is best served if policymakers have flexibility in designing effective dates. To illustrate, I would like to refer to a legislative experience I had when I first joined the Treasury Department in the early 1980's. At that time there was much attention given to a tax transaction. Generally referred to as tax-exempt entity leasing. Among the highly publicized examples at the time were a lease by the Defense Department of Navy ships and Air Force jets from private tax-shelter partnerships. In the spring, May of 1983, Congressman Jake Pickle introduced legislation that proposed restrictions on these leases. He suggested an effective date effectively the same as his date of introduction of his bill. During 1983, the House passed that legislation. The Fi nance Committee, under the chairmanship of Senator Dole, also recommended similar legislation using the May 1983 effective date. As you will probably recall, budget reconciliation action was not completed during 1983 but was again considered by the Congress in 1984. In President Reagan's February 1984 budget message to the Congress, he proposed these restrictions again, using a retro active effective date to May 1983. The Senate Finance Committee again included the restrictions in its reconciliation recommendations. These were passed by the Sen ate, and following conference, the Deficit Reduction act of 1984 was enacted in July. Not surprisingly, the final legislation included the May 1983 effective date. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
