Suchergebnisse

If we focus on a historical observation of monetary obligations, the Old Law made use of a diversity of instruments of account and payment, whose contemporary tendency tends to aggregate their functions. The absence of a strict legal definition of money remains a fact that is apparently quite esoteric to explain. The Monetary and Financial Code limits itself to an evasive formula: "The currency of France is the euro", without making any precise suggestions as to the criteria for its qualification, and the question of cryptographic currencies remains latent, both in terms of case law and in terms of legal or regulatory provisions. In this sense, the decision of February 26, 2020 is fundamental for the understanding of cryptocurrencies in domestic order, in particular for their future appropriation by the tax authorities, and has an interesting scope with regard to the socio-economic stakes of the horizontalization of relations between agents. In this jurisprudence note, we will successively address: the recognition by the judge of the functional criterion of Bitcoin, assimilating it to a payment instrument and a unit of account according to its secondary classification in the sense of Civil Law (1), then, we will question the will to sacralize the organic approach and its effects in the long run, in the correction of legal voids (2)Table of contents :1- A secondary classification similar to that of legal tender under civil law1.1- Acceptance of a liberating power as an instrument of payment1.2- Compliance with the requirement of fungibility: a determining criterion for the design of a theoretical unit of account ; 2- The sacralization of the organic approach: a clear break with functional evaluation in favor of regalian competence2.1- Between trust and the modern conception of state sovereignty: the rejection of competition in monetary matters2.2- A denial of the socio-economic reality weighing on public order in favor of a happy solution concerning the fiscal problem ; Si l'on s'attache à une observation ...

"These are the papers from the ninth Cambridge Tax Law History Conference, held in July 2018. In the usual manner, these papers have been selected from an oversupply of proposals for their interest and relevance, and scrutinised and edited to the highest standard for inclusion in this prestigious series. The papers fall within five basic themes. Four papers focus on tax theory: Bentham; social contract and tax governance; Schumpeter's 'thunder of history'; and the resurgence of the benefits theory. Three involve the history of UK specific interpretational issues: management expenses; anti-avoidance jurisprudence; and identification of professionals. A further three concern specific forms of UK tax on road travel, land and capital gains. One paper considers the formation of HMRC and another explains aspects of nineteenth-century taxation by reference to Jane Austen characters. Four consider aspects of international taxation: development of EU corporate tax policy; history of Dutch tax planning; the important 1942 Canada–US tax treaty; and the 1928 UN model tax treaties on tax evasion. Also included are papers on the effects of WWI on New Zealand income tax and development of anti-tax avoidance rules in China."

This conference will explore the history, impact, and potential for further development of the CJEU's and the EFTA Court's landmark decisions relating to direct taxation.

The estate tax was enacted because of concerns about the impact of large concentrations of dynastic wealth on the political process. As discussed in this commentary, which reviews the Symposium articles by Paul Caron, David Joulfaian, and Jennifer Bird-Pollan, recent research by political scientists supports the legitimacy of these concerns. In addition, a significant body of studies suggests that inequality has a long-term negative impact on growth. Paul Caron observes in his article that progressivity in our tax system has been decreasing and that the estate tax was 60% or higher for fifty years (1934–1983), a rate much higher than the current 40%. David Joulfaian notes that the estate tax clearly contributes to the progressivity of our tax system. He finds that estate tax liability of a decedent is on average equivalent to doubling the income tax liability of decedents during the prior ten years. Jennifer Bird-Pollan explores the views on estate tax from a liberal, utilitarian, and libertarian philosophical perspective. This commentary notes some additional aspects of the estate tax that strengthen the utilitarian and liberal arguments in favor of the estate tax.

In recent years, the European Court of Justice (ECJ) has invalidated many income tax law provisions of European Union (EU) member states as violating European constitutional treaty guarantees of freedom of movement for goods, services, persons, and capital. These decisions have not, however, been matched by significant EU income tax legislation, because no EU political institution has the power to enact such legislation without unanimous consent from the member states. In this Article, we describe how the developing ECJ jurisprudence threatens the ability of member states to use tax incentives to stimulate their domestic economies and to resolve problems of international double taxation. We conclude that the ECJ approach is ultimately incoherent because it is a quest for an unattainable goal in the absence of harmonized income tax bases and rates: to eliminate discrimination based on both origin and destination of economic activity. We also compare the ECJ's jurisprudence with the resolution of related issues in international taxation and the U.S. taxation of interstate commerce, and we consider the potential responses of both the European Union and the United States to these developments.

The article concerns the attitude of the occupation administration of the Third Reich introduced in Upper Silesia in September 1939 to the issue of income tax for 1939. The article discusses the analysis of Polish legislation and jurisprudence in the field of tax law carried out by German officials, the proposed regulation, its motives and the final solution. The considerations concerning Polish income tax were preceded by the presentation of analogous measures taken by Germany in connection with the incorporation of Austria and the Sudetenland.

In recent years, the European Court of Justice (ECJ) has invalidated many income tax law provisions of EU member states as violating the guarantees of the European constitutional treaties of freedom of movement for goods, services, persons, and capital. These decisions have not, however, been matched by significant European income tax legislation, because no European political institution has the power to enact such legislation without unanimous consent from the member states. Under the treaties, the member states have retained a veto power over income tax legislation. In this Article, we describe how the developing ECJ jurisprudence threatens the ability of member states to use tax incentives to stimulate their domestic economies and to resolve problems of international double taxation. We conclude that the ECJ approach is ultimately incoherent because it constitutes an impossible quest – in the absence of harmonized income tax bases and rates throughout Europe – to eliminate discrimination based on both origin and destination of economic activity. We also compare the ECJ's jurisprudence with the resolution of related issues in the U.S. taxation of interstate commerce and international taxation. Finally, we consider the potential responses of both the European Union and the United States to these developments.

The new sugar tax was recently announced by Government, aiming to combat obesity through investment in school sports. Dental professionals should seize this rare opportunity to raise awareness of the other adverse effects of sugar; young children continue to suffer alarmingly high rates of dental cavities in the UK. A significant amount of money raised through the levy must be reinvested into ensuring fluoride toothpaste is more affordable. Since daily use of fluoride toothpaste is the most effective evidence-based oral health preventative measure that is widely used, this should receive tax exemption status from the government as a means of universal oral health prevention. There must also be a re-investment in innovative oral health education so that the next generation of children will alter their mind set about sugar. Oral health prevention advice must be tightly integrated into general health messages.

More than any Justice who has sat on the United States Supreme Court, Associate Justice Robert H. Jackson explained how our Eighteenth Century Constitution – that "Eighteenth-Century sketch of a government hoped for" – struggles both to preserve fundamental liberties and to protect the nation against fundamental threats. Drawing upon his collective experience as a solo practitioner with only one year of formal legal education at Albany Law School; government tax and antitrust lawyer, Solicitor General, and Attorney General in the Roosevelt Administration; Associate Justice to the Supreme Court; and Representative and Chief of Counsel for the United States at Nuremberg, Justice Jackson sought to explain how the foreign affairs powers were distributed within the national government, how they related to constitutional civil liberties, and the appropriate role of the courts in achieving that balance.