Retroactivity of Tax Legislation

This book is based on the proceedings of the annual meeting of the European Association of Tax Law Professors (EATLP) held in Leuven from 27-29 May 2010.

Why this book?

This book comprises the final reports of the annual meeting of the European Association of Tax Law Professors (EATLP) held in Leuven, Belgium from 27-29 May 2010. The main subject of the conference was retroactivity in taxation.

Main contents

General report

Special topics

  • Legal certainty: a matter of principle
  • Retroactive and retrospective tax legislation: a principle based approach; a theory about ‘priority principles of transition law’ and ‘the method of the catalogue of circumstances’
  • Retroactive interpretative statutes and validation statutes in tax law: an assessment in the light of legal certainty, separation of powers and the right to a fair trial
  • Legislation by press release: the role of announcements in the debate about retroactive tax legislation
  • The law and economics approaches to retroactive tax legislation
  • It’s the outcomes, not the rules – transition issues in the process of tax reform

National reports

Austria, Belgium, Canada, Denmark, Finland, France, Germany, Greece, Hungary, Italy, Luxembourg, Netherlands, Poland, Portugal, Spain, Sweden, Turkey, United Kingdom, United States

Downloads

Sample excerpt, including table of contents

This book is part of the EATLP International Tax Series

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Editor(s)

Hans Gribnau and Melvin Pauwels

Contributor(s)

Fabrizio Amatucci, Koos Boer, Charlotte Crane, Emmanuel de Crouy Chanel, Daniel Deak, Katarina Fast, Hans Gribnau, Pedro Herrera, Johanna Hey, Anders Hultqvist, Piotr Karwat, Geoffrey Loomer, Allard Lubbers, Ana B. Macho, Jukka Mähönen, Panagiotis Melissinos, Peter Melz, Aage Michelsen, Jacob Graff Nielsen, Melvin Pauwels, Bruno Peeters, Patricia Popelier, Ethel Puncher, Konstantinos Remelis, Alain Steichen, Glória Teixeira, Eleni Theocharopoulou, Henk Vording, David Williams, Billur Yalti