Acta Universitatis Carolinae Iuridica (AUC Iuridica) is a legal journal published since 1955, which presents longer essays as well as short articles on topics relevant for legal theory and international, European and Czech law. It also publishes works concerning current legislative problems.
Although intended primarily for domestic audience, AUC Iuridica is useful also for foreign experts, who can take advantage of summaries in foreign languages (English, German and French) and key words, which are systematically added to the main articles and essays.
The published articles are subject to peer reviews. If necessary, reviewed texts are sent back to the author for revision.
AUC Iuridica accepts contributions from any contributor on any current legal topic.
The journal is registered in the Czech National Bibliography (kept by the National Library of the Czech Republic) and in the Index to Foreign Legal Periodicals (kept by the American Association of Law Libraries).
The journal is archived in Portico.
–––
We are pleased to inform you that the journal Acta Universitatis Carolinae Iuridica was the first journal of the Faculty of Law of Charles University to be included in the prestigious international database SCOPUS. This Elsevier database is the largest abstract and citation database of peer-reviewed literature in the world. The editors of the journal expect from the inclusion in the elite SCOPUS database not only an increase in the readership of the journal, but also an increase in interest in the publication of papers by both Czech and foreign authors.
AUC IURIDICA, Vol 66 No 3 (2020), 53–62
Will the European Union put an end to the “golden age” of tax ruling?
[Will the European Union put an end to the “golden age” of tax ruling?]
Wojciech Morawski
DOI: https://doi.org/10.14712/23366478.2020.25
published online: 03. 09. 2020
abstract
The article deals with the problematic of evolution of regulation of tax rulings. The author indicates the main trends in this process. The most important is that more and more often the holder of the tax ruling is not protected by it. The lack of protection is justified by the desire to combat tax avoidance.
keywords: tax ruling; European Union
references (28)
1. Countering Harmful Tax Practice More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report, OECD/BEPS Base erosion and Profit Shifting Project, OECD Publishing Paris, 2015, (available at: <https://www.oecd.org/tax/countering-harmful-tax-practices-more-effectively-taking-into-account-transparency-and-substance-action-5-2015-final-report-9789264241190-en.htm>),
2. ELLIS, M. J. General Report. In: Advance rulings. Cahier de Droit Fiscal International, Vol. VLXXXIVb, The Hague 1999,
3. Glossary of Tax Terms, https://www.oecd.org/ctp/glossaryoftaxterms.htm
4. GOGUEL, F. La garantie contre le changement de doctrine face au droit communaitaire, Droit fiscal 2006, no. 21-22,
5. GUICHARD, M. - GRAU R. La doctrine administrative contraire au droit de l'UE est opposable. Note. Revue de droit fiscal 2010, no. 36,
6. GUILLOTEAU, F. - LINZ S. Luxembourg. In: SANDLER, D. - FUKS, E. (eds.). The International Guide to Advance Rulings., Amsterdam: IBFD 1997-2003,
7. Harmful Tax Competition: An Emerging Global Issue, Report OECD 1989 (available at: < https://www.oecd.org/tax/harmful/1904176.pdf>),
8. International Tax Glossary, 3rd edition, Amsterdam: IBFD 1996,
9. JAMES, S. - SAWYER, A. - BUDAK, T. (eds). The Complexity of Tax Simplification: Experiences From Around the World. London: Palgrave Macmillan, 2016, CrossRef
10. LANG, M. Tax ruling and State Aid Law. British Tax Review, 2015, No. 3,
11. LUJA, R. H. C. Will the EU's State Aid Regime Survive BEPS?, British Tax Review, 2015, No. 3,
12. Luxleaks whistleblower Antoine Deltour has conviction quashed(available at: <https://www.bbc.com/news/world-europe-42652161>),
13. MISCHO, P. - ERGER, F. After Luks Leaks: Welcome Changes to Luxembourg's Tax Rulings Practice, Tax Analysts 2015,
14. MORAWSKI, W. Interpretacje prawa podatkowego i celnego. Warszawa: Wolters Kluwer, 2012,
15. OBRIST, Th. - HONGLER P. The Swiss Tax Ruling Procedure: Interplay with Exchange of Information Requests. European Taxation 2012, Vol. 52, No 10,
16. POLLACK, S. D. Tax Complexity, reform, and the illusions of tax simplification. George Mason Independent Law Review 1994, No. 2,
17. PREBBLE, J. Can Income Tax be Simplified? New Zealand Journal of Taxation Law and Police 1996, No. 2,
18. RIVIER, J.-M. Introduction. In: Advance Ruling: Practice and Legality, Proceeding of a Seminar held in Cancun, Mexico, in 1992 during the 46th Congress of the International Fiscal Association, vol. 17a, Deventer-Boston 1994.
19. Report on tax rulings and other measures similar in nature or effect (2015/2066(INI)) Special Committee on Tax Rulings and Other Measures Similar in Nature or Effect Co-rapporteurs: Elisa Ferreira and Michael Theurer,
20. Report on yax rulings and other measures of similar nature or effect (TAXE 2) (2016/2038(INI)). Special Committee on Tax Rulings and Other Measures Similar in Nature or Effect (TAXE 2), co-rapporteurs: J. Kofod and M. Theurer, European Parliament 29.6.2016 (available at: < https://www.europarl.europa.eu/doceo/document/A-8-2016-0223_EN.html>),
21. STEICHEN, A. Manuel de droit fiscal. Droit fiscal général. Éditions Saint Paul, Luksembourg 2006,
22. Tax Administration in OECD and Selected Non-OECD Countries, Comparative Information Series 2006,OECD February 2007, (available at: <https://www.oecd.org/tax/forum-on-tax-administration/publications-and-products/comparative/CIS-2006.pdf>),
23. VAN DE VELDE, E. "Tax rulings" in the EU Member States. Study for the ECON Committee. IP/A/ECON/2015-08, November 2015.
24. Judgment of the CAA in Paris from 17 December 1991, no. 357, Restauration Gestio, Revue de jurisprudence et des conclusions fiscales (RJF) 1992, no. 2,
25. Judgment of the CAA in Douai from 26 April 2005, no. 02DA00736, Segafredo Zanetti France, RJF 2005, no. 36,
26. Judgment of the CAA in Paris from 25 March 2010, no. 08PA03658, SARL A la Fregate, Revue du droit fiscal 2010, no. 36,
27. Judgment of the General Court of 24 September 2019 in cases T 760/15 and T 636/16, Kingdom of the Netherlands v. Starbucks Corp., established in Seattle, Washington (United States), Starbucks Manufacturing Emea BV, established in Amsterdam (Netherlands), ECLI:EU:T:2019:669
28. Judgment of the General Court of 24 September 2019 in cases T 755/15 and T 759/15, Grand Duchy of Luxembourg I Fiat Chrysler Finance Europe, ECLI:EU:T:2019:670.
Will the European Union put an end to the “golden age” of tax ruling? is licensed under a Creative Commons Attribution 4.0 International License.
230 x 157 mm
periodicity: 4 x per year
print price: 65 czk
ISSN: 0323-0619
E-ISSN: 2336-6478
