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THE DELICATE BALANCE
Tax, Discretion and the Rule of Law Editors: Chris Evans, Judith Freedman and Richard Krever
Overview
Few aspects of revenue law generate stronger feelings than the exercise of discretionary power by tax administrations. A delicate balance often needs to be struck between the legitimate needs of revenue authorities and the equally legitimate interests and rights of taxpayers. On the one hand, the executive and administration need to have sufficient capacity to apply the law; on the other, there is a need to maintain the principle of the rule of law that it is the elected legislature, and not the executive or tax administration, that establishes tax burdens. The chapters in this volume explore that delicate balance.
The Delicate Balance: Tax, Discretion and the Rule of Law considers the critical questions that arise from the intersections of tax, discretion and the rule of law in modern common and civil law jurisdictions: What do we mean by tax discretion and how does it vary in conceptual and practical terms in different tax regimes? What role should discretion play in tax systems that operate under the rule of law and how large should that role be? What are the legal, political, institutional and other constraints that can prevent abuse of discretion? To what extent can, and should, the legislature safely delegate discretionary powers to tax administrations?
This book is the outcome of a conference held in Prato, Italy in September 2010 and sponsored by the Oxford University Centre for Business Taxation together with the Department of Business Law and Taxation at Monash University and the Australian School of Taxation and Business Law, The University of New South Wales.
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Prohibition of Abuse of Law: A New General Principle of EU Law edited by Rita de la Feria and Stefan Vogenauer
'This is a timely and important book, discussing whether there is an emerging general principle of abuse of law in EU law and its possible implications…It is a unique and long awaited contribution for a topic that is in urgent need of the kind of serious and in depth analysis that is undertaken in the discussions that follow.'
Miguel Poiares Maduro, former Advocate-General
The Court of Justice has been alluding to 'abuse and abusive practices' for more than thirty years, but for a long time the significance of these references has been unclear. Few lawyers examined the case law, and those who did doubted whether it had led to the development of a legal principle. Within the last few years there has been a radical change of attitude, largely due to the development by the Court of an abuse test and its application within the field of taxation.
In this book, academics and practitioners from all over Europe discuss the development of the Court's approach to abuse of law across the whole spectrum of European Union law, analysing the case-law from the 1970s to the present day and exploring the consequences of the introduction of the newly designated 'principle of prohibition of abuse of law' for the development of the laws of the EU and those of the Member States.
Published 2011
 20% discount with this form
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The EU VAT System and the Internal Market by Rita de la Feria
This book focuses upon VAT in the context of the EU internal market. Its central aim is to prove that the current EU VAT system is incompatible with the concept of internal market as set out in the Treaties and interpreted by the Court of Justice.
The study commences with an analysis of the concept of internal market under EU law. It then moves on to the EU VAT system, assessing first its historical development, then providing and in-depth analysis of the difficulties that the current legislation gives rises too. The book's final chapter contains a comprehensive examination of the role of the EU Court of Justice on VAT.
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Read the review in the European Law Review
Read the International VAT Monitor's review
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A Handbook of EU VAT Legislation edited by Rita de la Feria
The first ever compilation of EU VAT law, now comprised of three volumes. It includes all EU VAT legislation to date, cross-referenced to the case law of the EU Court of Justice. Published in loose-leaf format, it is up-dated on an annual basis, with Supplement 13 due for November 2010.
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Beyond Boundaries: developing approaches to tax avoidance and tax risk management edited by Judith Freedman
The papers in this volume grew out of a two-day conference entitled ‘Corporation Tax: Battling with the Boundaries’ which was organized by the Oxford University Centre for Business Taxation and held in Oxford from 28–29 June 2007
The book can be purchased for £20 and can be ordered here.
Download the book as a pdf here
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