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Author: Werner Haslehner
Publisher: Kluwer Law International B.V.
ISBN: 9403501642
Category : Law
Languages : en
Pages : 434
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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: Werner Haslehner
Publisher: Kluwer Law International B.V.
ISBN: 9403501642
Category : Law
Languages : en
Pages : 434
Get Book Here
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: Julie Lavonne Novkov
Publisher: University of Michigan Press
ISBN: 0472111981
Category : Law
Languages : en
Pages : 333
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Book Description
Constitutional considerations of protective laws for women were the analytical battlefield on which the legal community reworked the balance between private liberty and the state's authority to regulate. Julie Novkov focuses on the importance of gender as an analytical category for the legal system. During the Progressive Era and New Deal, courts often invalidated generalized protective legislation, but frequently upheld measures that limited women's terms and conditions of labor. The book explores the reasoning in such cases that were decided between 1873 and 1937. By analyzing all reported opinion on the state and federal level, as well as materials from the women's movement and briefs filed in the U.S. Supreme Court, the study demonstrates that considerations of cases involving women's measures ultimately came to drive the development of doctrine. The study combines historical institutionalism and feminism to address constitutional interpretation, showing that an analysis of conflict over the meaning of legal categories provides a deeper understanding of constitutional development. In doing so, it rejects purely political interpretations of the so-called Lochner era, in which the courts invalidated many legislative efforts to ameliorate the worst effects of capitalism. By addressing the dynamic interactions among interested laypersons, attorneys, and judges, it demonstrates that no individuals or institutions have complete control over the generation of constitutional meaning. Julie Novkov is Assistant Professor of Political Science, University of Oregon
Author: Daniel J. Hulsebosch
Publisher: Univ of North Carolina Press
ISBN: 0807876879
Category : Law
Languages : en
Pages : 505
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Book Description
According to the traditional understanding of American constitutional law, the Revolution produced a new conception of the constitution as a set of restrictions on the power of the state rather than a mere description of governmental roles. Daniel J. Hulsebosch complicates this viewpoint by arguing that American ideas of constitutions were based on British ones and that, in New York, those ideas evolved over the long eighteenth century as New York moved from the periphery of the British Atlantic empire to the center of a new continental empire. Hulsebosch explains how colonists and administrators reconfigured British legal sources to suit their needs in an expanding empire. In this story, familiar characters such as Alexander Hamilton and James Kent appear in a new light as among the nation's most important framers, and forgotten loyalists such as Superintendent of Indian Affairs Sir William Johnson and lawyer William Smith Jr. are rightly returned to places of prominence. In his paradigm-shifting analysis, Hulsebosch captures the essential paradox at the heart of American constitutional history: the Revolution, which brought political independence and substituted the people for the British crown as the source of legitimate authority, also led to the establishment of a newly powerful constitution and a new postcolonial genre of constitutional law that would have been the envy of the British imperial agents who had struggled to govern the colonies before the Revolution.
Author: Susan H. Williams
Publisher: Cambridge University Press
ISBN: 1139481266
Category : Law
Languages : en
Pages : 383
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Book Description
Constituting Equality addresses the question, how would you write a constitution if you really cared about gender equality? The book takes a design-oriented approach to the broad range of issues that arise in constitutional drafting concerning gender equality. Each section of the book examines a particular set of constitutional issues or doctrines across a range of different countries to explore what works, where, and why. Topics include: governmental structure (particularly electoral gender quotas); rights provisions; constitutional recognition of cultural or religious practices that discriminate against women; domestic incorporation of international law; and the role of women in the process of constitution making. Interdisciplinary in orientation and global in scope, the book provides a menu for constitutional designers and others interested in how the fundamental legal order might more effectively promote gender equality.
Author: Karla FC Holloway
Publisher: Duke University Press
ISBN: 0822377055
Category : Law
Languages : en
Pages : 176
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Book Description
In Legal Fictions, Karla FC Holloway both argues that U.S. racial identity is the creation of U.S. law and demonstrates how black authors of literary fiction have engaged with the law's constructions of race since the era of slavery. Exploring the resonance between U.S. literature and U.S. jurisprudence, Holloway reveals Toni Morrison's Beloved and Charles Johnson's Middle Passage as stories about personhood and property, David Bradley's The Chaneysville Incident and Ralph Ellison's Invisible Man as structured by evidence law, and Nella Larsen's Passing as intimately related to contract law. Holloway engages the intentional, contradictory, and capricious constructions of race embedded in the law with the same energy that she brings to her masterful interpretations of fiction by U.S. writers. Her readings shed new light on the many ways that black U.S. authors have reframed fundamental questions about racial identity, personhood, and the law from the nineteenth into the twenty-first centuries. Legal Fictions is a bold declaration that the black body is thoroughly bound by law and an unflinching look at the implications of that claim.
Author: George Thomas
Publisher: JHU Press
ISBN: 0801888522
Category : Biography & Autobiography
Languages : en
Pages : 263
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Book Description
Publisher Description
Author: A.V. Dicey
Publisher: Springer
ISBN: 134917968X
Category : Social Science
Languages : en
Pages : 729
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Book Description
A starting point for the study of the English Constitution and comparative constitutional law, The Law of the Constitution elucidates the guiding principles of the modern constitution of England: the legislative sovereignty of Parliament, the rule of law, and the binding force of unwritten conventions.
Author: Tom Ginsburg
Publisher: Cambridge University Press
ISBN: 1107020565
Category : Law
Languages : en
Pages : 407
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Book Description
Assesses what we know - and do not know - about comparative constitutional design and particular institutional choices concerning executive power and other issues.
Author: Goodwin Liu
Publisher: Oxford University Press
ISBN: 0199752834
Category : Law
Languages : en
Pages : 274
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Book Description
Chief Justice John Marshall argued that a constitution "requires that only its great outlines should be marked [and] its important objects designated." Ours is "intended to endure for ages to come, and consequently, to be adapted to the various crises of human affairs." In recent years, Marshall's great truths have been challenged by proponents of originalism and strict construction. Such legal thinkers as Supreme Court Justice Antonin Scalia argue that the Constitution must be construed and applied as it was when the Framers wrote it. In Keeping Faith with the Constitution, three legal authorities make the case for Marshall's vision. They describe their approach as "constitutional fidelity"--not to how the Framers would have applied the Constitution, but to the text and principles of the Constitution itself. The original understanding of the text is one source of interpretation, but not the only one; to preserve the meaning and authority of the document, to keep it vital, applications of the Constitution must be shaped by precedent, historical experience, practical consequence, and societal change. The authors range across the history of constitutional interpretation to show how this approach has been the source of our greatest advances, from Brown v. Board of Education to the New Deal, from the Miranda decision to the expansion of women's rights. They delve into the complexities of voting rights, the malapportionment of legislative districts, speech freedoms, civil liberties and the War on Terror, and the evolution of checks and balances. The Constitution's framers could never have imagined DNA, global warming, or even women's equality. Yet these and many more realities shape our lives and outlook. Our Constitution will remain vital into our changing future, the authors write, if judges remain true to this rich tradition of adaptation and fidelity.
Author: Tamir Moustafa
Publisher: Cambridge University Press
ISBN: 1108334075
Category : Law
Languages : en
Pages :
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Book Description
Most Muslim-majority countries have legal systems that enshrine both Islam and liberal rights. While not necessarily at odds, these dual commitments nonetheless provide legal and symbolic resources for activists to advance contending visions for their states and societies. Using the case study of Malaysia, Constituting Religion examines how these legal arrangements enable litigation and feed the construction of a 'rights-versus-rites binary' in law, politics, and the popular imagination. By drawing on extensive primary source material and tracing controversial cases from the court of law to the court of public opinion, this study theorizes the 'judicialization of religion' and the radiating effects of courts on popular legal and religious consciousness. The book documents how legal institutions catalyze ideological struggles, which stand to redefine the nation and its politics. Probing the links between legal pluralism, social movements, secularism, and political Islamism, Constituting Religion sheds new light on the confluence of law, religion, politics, and society. This title is also available as Open Access.
