Given the various denominations which are hosting in legislation, the doctrine and jurisprudence in the world to identify the specialty of the Law that deals with so-
VICTOR UCKMAR Université di Genova ITALIA;
DANIL. V. VINNITSKIY Urals State Academy of Law FEDERAZIONE RUSSA;
EUGENIO SIMÓN ACOSTA Universidadde Navarra SPAGNA;
G. T. PAGONE University of Melbourne AUSTRALIA;
PETER BYRNE Georgetown University Washington USA.
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METHODOLOGY AND INTERPRETATION OF TAX LAW
Lerke Osterloh (Germany): Methodological problems in Tax law.
Pietro Selicato (Italy): Comparing in Tax law: some considerations about the method.
José Luis Pérez de Ayala (Spain): Fiscal technique as basis and argument for the legal knowledge of taxes.
Giuseppe Abbamonte (Italy): Interpretation, proportionality and tax function according to the constitutional principles of tax obligation.
G.T. Pagone (Australia): Tax uncertainty “whoever hopes a faultless tax to see, hopes what never was, or is, or ever shall be”.
Giuseppe Melis (Italy): Interpretation and certainty in Tax law.
Rodrigo Garcés Velalcázar (Ecuador): The criterion of economic reality as a method for the interpretation of tax norms.
Pasquale Pistone (Italy): Legal pluralism and legal interpretation of tax provisions.
Philippe Bern (France): The interpretation of tax law from the French court.
PUBLIC FINANCE LAW AND TAX LAW
Manuel González Sánchez (Spain): The autonomy of Finance law.
Nicola D’Amati (Italy): The autonomy of Tax law within the unity of Financial law.
Julio Roberto Piza Rodríguez (Colombia): Principles in Tax law.
Danil V. Vinnitskiy (Russia): Financial and Tax law in the Russian legal order.
THE INTERVENTION OF THE FINANCIAL RULE OF LAW IN THE ECONOMY: EXTRA FISCAL GOALS OF TAXES
Claudio Sacchetto (Italy): Ethics and tax.
Eleonora Lozano y Marcel Hofstetter Gascón (Colombia): Taxation and economic thought.
Luis Miguel Gómez Sjöberg (Colombia): Interventions of the financial norm in the economy (non-
Francisco Álvarez Arroyo (Spain): Interventions of the financial norm in the economy: fiscal and non-
Jorge Bravo Cucci (Peru): Interventions of the financial norm in the economy. Non-
Emilio Cencerrado (Spain): A reflection on the use of tax law for non fiscals purposes.
Juan Pablo Godoy (Colombia): Non-
Juan Ignacio Gorospe Oviedo (Spain): Funding through taxation: a fair tax system and an efficient public expenditure.
Peter Byrne (USA): Deferral: considerations for developing countries.
Dominick Salvatore (USA): The financial crisis: causes, effects, public choices, tax issues and perspectives.
Elena Yuryevna Gracheva (Russia): Major trends in the development of governmental audit as a primary tool of pursuing public interests in the market economy.
Zhenya Liu -
Sergej Zapolskij (Russia): Problems of Financial law regulation of overcoming economic crisis in Russia.
Konosuke Kimura (Japan): The true flat tax combined with tax credits system: the residual income doctrine to secure beyond poverty line.
Juan Calvo Vérgez (Spain): Economic planning in the Spanish legislation.
THE CONCEPT AND THE SHARE OF TAXES
José Casalta Nabais -
Paulo de Barros Carvalho (Brazil): Toward a critical theory of the rule of law: from the theory to the definition of tax.
Alex Córdova (Peru): The concept of tax. The ability to pay and the myth of environmental taxes.
Sacha Calmon (Brazil): The tax: definition and classification.
Luis Hernández Berenguel (Peru): The tax: definition and classification.
Sofía Regueros (Colombia): Definition and classification of Tax law.
Álvaro Camacho (Colombia): The diverse classifications of taxes.
Vasco Branco Guimarães (Portugal): Civil liability within tax legal relationships in Portugal.
Agostino Ennio La Scala (Italy): Static and dynamic evolution of the definition of tax legal relationship.
Stefano Fiorentino (Italy): Reflections on the tax liability: Amatucci’s thought and problematic issues still relevant today.
Giuseppe Marino (Italy): “Effective beneficial owner” and income ownership: overlaps grafts and (probable) genetic mutations.
José Antonio Sánchez Galiana (Spain): The shaping and juridical regime of duties in the Spanish tax system. Taxation, parafiscality and extrafiscality.
Enrique Bulit Goñi (Argentina): Connected taxes: rates and special contributions.
Manuela Fernández Junquera (Spain): Rates and Special leves: two taxes converted.
Rosa Galapero Flores (Spain): Parafiscal revenues in Spain. Legal status and assumptions.
Gabriel Ruan Santos (Venezuela): Parafiscal demands.
Catalina Hoyos Jiménez (Colombia): Connected taxes and Parafiscality.
CONSTITUTIONAL PRINCIPLES OF TAXATION
Financial power and taxing power
Markus Heintzen (Germany): Developments in the German “Financial Constitution” since the introduction of euro.
Nora Lifschitz (Argentina): The evolution of financial juridical thought in America. Public Finance as an expression of latinamerican constitutionalism.
Aurora Ribes (Spain): The attribution of normative competences on assigned taxes by the Spanish state to the autonomous communities.
Clemente Checa (Spain): The crisis of the constitutional principles of taxation.
Amparo Navarro Faure (Spain): The concept of financial power in a globalized treasury.
Antonio López Díaz (Spain): Towards a new budgetary discipline of the general administration.
Adolfo Atchabahian (Argentina): The principles of the budgetary system and their application.
Amable Corcuera Torres (Spain): Budgetary principles: special reference to the local context.
Miguel Ángel Martínez Lago (Spain): Nature and limits of the approval function of budgets.
Horacio Corti (Argentina): The “juridical nature” of the budget law: towards a new juridical-
José Vicente Troya (Ecuador): Public Spending.
Luis Alfonso Martínez Giner (Spain): Economic crisis and public expenditure: a juridical reflection.
Constitutional principles on taxation in general
Marco Aurelio Greco (Brazil): Taxes and economic policy: constitutional profile.
José Osvaldo Casás (Argentina): The constitutional principles of the tax system .
José Alejandro Bernate (Colombia): The constitutional principles of the tax system.
Volume III **
The single constitutional
principles relating to tax matters
Alberto Tarsitano (Argentina): The autonomy of Financial law and the principle of tax-
José María Lago Montero (Spain): Refuse collection user fees: by-
Eva Aliaga Agulló (Spain): Economic capacity as a citizen’s right: its foundation within our constitutional framework.
Antonio Uricchio (Italy): Dematerialization of wealth, globalization and new indices for measuring wealth: the challenges of taxation in the beginning of the new millennium.
Ruth Yamile Salcedo Younes -
Heleno Taveira Torres (Brazil): Temporal effectiveness and legal certainty: non-
Hans Gribnau (Holland): Legitimacy in fiscal relationships: rule of law and good governance.
Sergio Endress (Chile): Legality, legal reserve and international accounting norms: reflections on certainty and participation.
Gerard T. K. Meussen (Holland): The principle of reasonableness in the jurisprudence of the ECJ.
Álvaro Rodríguez Bereijo (Spain): The principle of tax equality in the judicial experience of constitutional procedures.
Pedro Massone Parodi (Chile): The equality within taxes.
Misabel Abreu Machado Derzi (Brazil): On the systemic trust and mistrust on the production of legal norms and the necessity to continuously foster trust.
Joachim Lang (Germany): The principle of efficiency and the principle of utility in Tax law.
Mónica Rodrigo Gómez de la Bárcena (Spain): Some reflections about constitutional principles and the procedure of verification.
Alejo Hernández Lavado (Spain): The solidarity between territories in the Spanish constitution of 1978.
Rafael Oliver Cuello (Spain): The protection of personal data in the taxation context.
Humberto Medrano Cornejo -
Gabriel Ibarra Pardo (Colombia): Constitutional aspects of the commercial defense measures (CDM).
Giuseppe Abbamonte (Italy): Federalism and participation in the constitution.
Franco Fichera (Italy): Prohibition of State aid and “special tax relief”.
The implementation of fiscal federalism in Italy.
Salvatore Sammartino (Italy): The principle of territoriality in the application of fiscal federalism.
Raffaele Perrone Capano (Italy): Crisis in the taxpayer revenue guarantee system and between the eclipse of the parliamentary system and of the initiation of a multi-
Pietro Boria (Italy): The crushing of tax system in a variety of tax systems.
Rubén Óscar Asorey (Argentina): Municipal tax power in Latinamerica.
INTERNATIONAL TAX LAW
AND COMMUNITY TAX LAW
International Tax law
Augusto Fantozzi (Italy): International tax law: evolution, current problems and prospects in the italian perspective.
Carlo Garbarino (Italy): General aspects of the rules on the transnational income’s taxation: from the interaction of tax powers to the proliferation of the sources.
Roger Kola Gonze (Congo): A look on the characteristics of taxes and international fiscal conventions of the developing countries: the case of Subsaharian Africa.
Esperanza Buitrago -
José Manuel Almudí (Spain): The corporate residence in the Spanish tax system and in the double taxation treaties.
Jesús Orlando Corredor Alejo (Colombia): The notion of dividends in Colombian law and its application in the double taxation treaties.
María Teresa Soler Roch (Spain): Resident vs. Non-
Jaime Aneiros Pereira -
Agostinho Toffoli Tavolaro (Brazil): Tax regime for artists and sportsmen.
Jacques Malherbe -
Giuseppe Marini (Italy): The representative in Italy for the tax reporting procedure of non-
Germán Pardo Carrero (Colombia): The most favoured nation clause.
Community Tax Law
Frans Vanistendael (Belgium): An European charter of taxation: the missing links for the internal market.
Patrick Saerens (Belgium): The European Convention of human rights puts
the Belgian tax law to the test.
Pablo Chico de la Cámara (Spain): Consequences of the declaration of nulity of a tax rule.
Margarita Escobar (Colombia): Public finance in economic integration. An analysis of the Andean community from the perspective of the European Union.
Giuseppe Tesauro (Italy): Tax implications of the freedom of movement within the European single market.
Maria Vittoria Serranò (Italy): Structural development taxation and the precautionary freeze on State aids.
Begoña Pérez Bernabeu (Spain): The principle of protection of lawful confidence in the aid provided by the State. (The theory of foreseeable risk: a limit to the protection of lawful confidence).
Manlio Ingrosso (Italy): Tax concessions for cooperatives and State aids.
Francesco Tundo (Italy): The “personal” permanent stablishment.
Roberto Fernández López -
Jörg Manfred Mössner (Germany): Common market and territoriality of Taxes.
Elena Manzano Silva (Spain): Advance pricing agreements in related-
Manuel Pires -
Joachim English (Germany): The place of supply of services in the European VAT system.
Mercedes Núñez Grañón (Spain): Taxation at source versus taxation at destiny: a reflection on the evolution of the value added tax VAT.
Álvaro Villegas Aldazosa (Bolivia): US tax credit for VAT refund tax: the bolivian case.
Antonio Vázquez del Rey Villanueva (Spain): Relevance of the influence and the deduction on the VAT structure and conception.
TAX PROCEEDINGS AND PROCESS
Vicente Oscar Díaz (Argentina): Taxation procedure and process.
Leonardo Perrone (Italy): Evolutionary trends and anchor points in terms of the assessment of business income.
Juan Enrique Varona Alabern (Spain): The motivation of the assessed value by the Treasury. A special reference to the real estate.
Ernesto Eseverri (Spain): Inspective actions and the principle of proportionality.
Gianni Marongiu (Italy): The responsible for tax procedure and the “New republic day”.
Fabrizio Amatucci (Italy): Bank assessment in determining the higher taxable income.
Jorge Martín López (Spain): Rectification of voluntary tax assessments.
Gianfranco Gaffuri (Italy): The procedure and assessment records in the domestic tax consolidation.
Ana María Delgado García (Spain): The fulfilment of the formal tax obligations and information and communication technologies.
Eugenio Simón Acosta (Spain): The foundations of the pecuniary liability of the legislating State in tax matters.
José Manuel Tejerizo López (Spain): Some general considerations as regards the tax inspection in Spain.
Tax avoidance and abuse of rights
Franco Gallo (Italy): Considerations on the abuse of law in tax matters.
Loris Tosi (Italy): Porspective and constructive considerations on the abuse of right.
Paolo Puri (Italy): The development of the abuse of right in the Italian tax system.
Daniel Deak (Hungary): International tax law and Tax avoidance.
Andrea Parlato (Italy): Office detection and enforceability of tax avoidance and of abuse in tax law: reflections and interpretative cues.
The Tax process
Yves Brard (France): The judge, source of Procedural tax law.
Luigi Ferlazzo Natoli (Italy): The cost-
Giuseppe Abbamonte (Italy): Some observations on the tax process reform.
Franco Paparella (Italy): The discipline of credit losses in cases of debtors in crisis or under insolvency procedures.
Jaime García Escobar (Chile): The constitutionality of tax tribunals in Chile and a study of the new law.
for solving tax disputes
João Ricardo Catarino -
Fernando Serrano Antón (Spain): Alternative methods of dispute resolution in tax matters: admissibility, constitutional compatibility and remedy to litigiousness.
Daniel Casas Agudo (Spain): On the constitutional and dogmatic admissibility of consensual and negotiation mechanisms in taxation. A special mention of the Italian legislation.
Isaac Merino Jara (Spain): The previous proposals for taxation in the Basque country.
César García Novoa (Spain): Codification in Tax law: current perspectives.
Jesús Alberto Sol Gil (Venezuela): The codification of Tax law.