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Retroactivity in Tax Law

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Presentation on theme: "Retroactivity in Tax Law"— Presentation transcript:

1 Retroactivity in Tax Law
Retroactivity of ECJ Judgements Retroactivity in Legislation: Legislating by Press Release Retroactivity in Legislation: Validation Statutes and Interpretative Statutes Retroactivity in Law & Economics

2 1. Retroactivity of ECJ Judgements
The ECJ should more often limit the retroactive effect of its judgements in the field of direct tax law. Pro: Peter Wattel Contra: Pasquale Pistone

3 2. Retroactivity in Legislation: Legislating by Press Release
Retroactive effect until the moment of earlier announcement of a tax bill, is no problem, as no legitimate expectations of taxpayers are infringed. Pro: Philip Baker Contra: Johanna Hey

4 3. Retroactivity in Legislation: Validation Statutes and Interpretative Statutes
Retroactive tax legislation introduced to confirm a legal interpretation or validate a certain practice of the tax authorities is not acceptable, especially in case of back-dating to a moment prior to the date of first announcement. Pro: Peter Melz Contra: Bruno Peeters

5 4. Retroactivity in Law & Economics
When disadvantageous changes in tax rules are introduced, taxpayers should not receive transition relief. Pro: Daniel Shaviro Contra: Charlotte Crane

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