Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, and international levels complicates the provision of accurate legal advice, timing is particularly sensitive. This book is the first to analyse the relationship between time and three key areas of tax: treaties, EU law, and constitutional law issues, such as legal certainty and individual rights. Among the numerous timing issues arising out of applying tax rules, the book addresses the following: – time limits within which relief must be requested; – statutes of limitation for claiming a tax refund; – transitional issues relating to changes in tax treaties; – attribution of profits and expenses to a moving or closed-down business; – effect of tax-related CJEU decisions and EU directives; – compliance of exit tax regimes with free movement; – limits of retroactivity under principles protected by the EU Charter and the ECHR; and – conflict between efficiency of taxation and individual rights. Derived from a recent conference organized by the prestigious ATOZ Chair for European and International Taxation at the University of Luxembourg, the book brings together contributions from leading tax experts from various areas of tax practice, academia, and the judiciary. Among other issues, the book notably expands on how economic theory can inform a constitutional analysis of the timing of taxation. There is no other work that concentrates so usefully on the difficulties associated with applying tax rules – whether arising from treaties, jurisprudence, or policy – to changing circumstances over time. This book will quickly prove itself to be an indispensable resource for European tax lawyers, policymakers, company counsels, and academics.

This insightful book examines the inherent fragility of modern liberal constitutionalism and shows how it is in the nature of every constitutional community, including the European Union, to try to protract its own duration as much as possible. The book considers the strengths, weaknesses, tensions and contradictions of European constitutionalism using the lens of constitutional time.

Leading scholars of European constitutionalism highlight different facets of the constitutional discussion.

A state-of-the-art analysis of the contentious areas of EU law that have been put in the spotlight by populism.

How to protect rights and limit powers in the algorithmic society? This book searches for answers in European digital constitutionalism.

'I can enthusiastically recommend and endorse this book. It serves the very important purpose of collecting key documents together in an elegant and accessible text. There currently exists a huge proliferation of material on the EU Constitution this volume makes a very wise selection of this profusion, compiling it into a manageable and informative whole. Nine chapters deal with the most significant matters concerning the Constitution. A short but well written introduction at the start of each chapter precedes following extracts. Part of the value of this book lies in the fact that it includes translations of some important documents which are difficult, or impossible, to access in English for example, recent decisions of national courts concerning the European Arrest Warrant. All in all, this work is a comprehensive, but not overwhelmingly large, collection of materials on the EU Constitution, and it will prove extremely valuable to all those working within this area of law. By presenting the Constitution, the background to the Constitution, and the issues it deals with, in this clear and informative way, it will shed new light upon, and help all of us to form our own judgements on, the EU Constitution, and its importance to our lives.' Sionaidh Douglas-Scott, King's College London, UK 'Whatever the ultimate fate of the EU's Constitutional Treaty, both the events which led to its conclusion and those which occurred afterwards during its ill-fated ratification process have profoundly shaped the future of the European Union as a constitutional project. This collection of materials offers an invaluable set of resources for understanding these events, in their widest legal and political context. The text will be useful to all those who seek to understand both why the EU has reached such a turning point, and where it might go in the future.' Jo Shaw, Edinburgh Law School, UK This book offers a selection of materials that enable a better understanding of some of the most important changes that would be introduced by the Treaty establishing a Constitution for Europe in the EU legal and political system. It also helps to assess the need for the reforms embedded in the Constitutional Treaty as well as the quality of the formulations agreed upon by the signatory Member States. The book includes excerpts of the European Convention's work, selected statutory and constitutional provisions of the Member States, and also related passages from pertinent court decisions from both European courts as well as Member States' constitutional courts. Institutional and doctrinal analyses and relevant excerpts from the Constitutional Treaty itself are also included. Many of these documents directly relate to the provisions of the Constitutional Treaty, while the others, although not directly related, are nevertheless relevant to the debate surrounding it. The European Constitution, by two of the best experts on the Constitution for Europe, will be of great interest to researchers and teachers in the fields of European Law and European politics, and also to policy makers in European affairs.

For many observers, the European Union is mired in a deep crisis. Between sluggish growth; political turmoil following a decade of austerity politics; Brexit; and the rise of Asian influence, the EU is seen as a declining power on the world stage. Columbia Law professor Anu Bradford argues the opposite in her important new book The Brussels Effect: the EU remains an influential superpower that shapes the world in its image. By promulgating regulations that shape the international business environment, elevating standards worldwide, and leading to a notable Europeanization of many important aspects of global commerce, the EU has managed to shape policy in areas such as data privacy, consumer health and safety, environmental protection, antitrust, and online hate speech. And in contrast to how superpowers wield their global influence, the Brussels Effect - a phrase first coined by Bradford in 2012- absolves the EU from playing a direct role in imposing standards, as market forces alone are often sufficient as multinational companies voluntarily extend the EU rule to govern their global operations. The Brussels Effect shows how the EU has acquired such power, why multinational companies use EU standards as global standards, and why the EU's role as the world's regulator is likely to outlive its gradual economic decline, extending the EU's influence long into the future.