Courts and Tax Treaty Law

Courts and Tax Treaty Law
This book provides a detailed and comprehensive study of the issues faced by judiciaries when dealing with tax treaty law cases, the different approaches of judiciaries of common law and civil law countries, and proposes solutions to resolve judicial errors in the context of international tax law.

Why this book?

This book includes an 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.

Individual country surveys provide an in-depth analysis on how national courts face cases dealing with the application of tax treaties, with a particular emphasis on the issues raised by tax treaty interpretation.

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Sample excerpt, including table of contents

This book is part of the EC and International Tax Law Series

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Editor(s)

Guglielmo Maisto

Contributors

John Avery Jones, Augusto Fantozzi, Linda Favi, Andrea Giussani, Juliane Kokott, Michael Lang, Jean-Pierre Le Gall, Guglielmo Maisto, Otto Marres, Philippe Martin, Vanessa E. Metzler, Thomas Perrot, Aurora Ribes Ribes, Alexander Rust, Jacques Sasseville, Maarten Vidal, Peter J. Wattel, David Ward and Jan Wouters.

Courts and Tax Treaty Law
https://doi.org/10.59403/2erjs89
Chapter 1 – Non-tax treaties: Domestic courts and treaty interpretation
https://doi.org/10.59403/2erjs89001
Chapter 2 – Some comparative notes on tax litigation
https://doi.org/10.59403/2erjs89002
Chapter 3 – Tax treaties: The perspective of common law countries
https://doi.org/10.59403/2erjs89003
Chapter 4 – Courts and tax treaties in civil law countries
https://doi.org/10.59403/2erjs89004
Chapter 5 – European Court of Justice
https://doi.org/10.59403/2erjs89005
Chapter 6 – EC Treaty freedoms, tax treaties and national courts
https://doi.org/10.59403/2erjs89006
Chapter 7 – Use of foreign court decisions in interpreting tax treaties
https://doi.org/10.59403/2erjs89007
Chapter 8 – Court decisions and the Commentary to the OECD Model Convention
https://doi.org/10.59403/2erjs89008
Chapter 9 – Austria
https://doi.org/10.59403/2erjs89009
Chapter 10 – France
https://doi.org/10.59403/2erjs89010
Chapter 11 – Germany
https://doi.org/10.59403/2erjs89011
Chapter 12 – Italy
https://doi.org/10.59403/2erjs89012
Chapter 13 – Netherlands
https://doi.org/10.59403/2erjs89013
Chapter 14 – Spain
https://doi.org/10.59403/2erjs89014
Chapter 15 – Judicial errors under tax treaties and their remedies
https://doi.org/10.59403/2erjs89015
Chapter 16 – Handling of judicial override
https://doi.org/10.59403/2erjs89016
Chapter 17 – Procedural conditions for the implementation of tax treaty obligations under domestic law
https://doi.org/10.59403/2erjs89017
Chapter 18 – Conclusions
https://doi.org/10.59403/2erjs89018
Contributors
https://doi.org/10.59403/2erjs89019

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