The Concept of Tax / ed. by Bruno Peeters.

Format:

Book

Contributor:

Peeters, Bruno.

European Association of Tax Law Professors.

Series:

EATLP international tax series, 1574-9789 ; 3.

Language:

English

Physical Description:

xxvi, 327 s. ; 23 cm.

Other Title:

European Union freedoms and taxation.

Place of Publication:

Amsterdam : IBFD, 2005.

Summary:

This book comprises the final reports of the annual meeting of the European Association of Tax Law Professors (EATLP) held in Caserta (Naples) from 27-29 May, 2005. The general theme of the congress was the concept of tax. Three working groups were established, each focusing on a different aspect of the concept of tax. The findings of each working group are presented in the book. The relevance of a concept of tax : a normative approach / W.B. Barker ; p. 21-29. The normative background for a broad concept of tax / H. Vording ; p. 30-48. Some propositions on tax as a legal concept / G. Suchy ; p. 49-54. Overview of the different sources of funds / G. Suchy ; p. 55-57. The notion of tax and the different types of taxes : comparative approach / M. Barassi ; p. 59-73. The notion of tax and para-commutative taxation / L. del Federico ; p. 74-78. Constitutional framework of the different types of income / M. Bourgeois; p. 79-183. Secondary consequences of the distinction between taxes and the other modes of financing government expenditure / M. Bourgeois ; p. 185-196. The restrictive impact of the principles of EU law on tax sovereignty and the concept of tax in the EU member states / P.M. Herrera ; p. 209-213. The concept of tax in the EC Treaty and in the failed European Constitution (1)fiscal and tax provisions / P.M. Herrera ; p. 215-219. The concept of tax in the EC Treaty and in the failed European Constitution (2)state aids / G.T.K. Meussen ; p. 221-225. The concept of tax in the Directives / P. Selicato ; p. 227-253. The concept of tax in the OECD Model / C. van Raad ; p. 259-263. "Taxes covered"what is a "tax" according to article 2 of the OECD Model? / M. Lang ; p. 265-277. Defining the objective scope of income tax treaties : the impact of other treaties and EC law on the concept of tax in the OECD Model / A.J.M. Jiménez ; p. 279-299. The concept of tax in the World Trade Organisation Agreementsa brief overview / J.E. Farrell ; p. 301-304. A legal definition of tax : the Brazilian experience / M.A. Greco ; p. 307-317. The notion of tax and the principle of cohesionthe Italian perspective / C. Sacchetto ; p. 319-325. Definition of "tax" in US law / R. Avi-Yonah ; p. 327

Notes:

2005 EATLP Congress, Naples (Caserta) 27-29 May 2005

"NUR 826".

ISBN:

9081281925

9789081281928