This is a thematic report on the topic of "Administrative Surcharges: Instruments of Cooperative Tax Compliance Regimes" for the 2015 annual meeting of the European Association of Tax Law Professors in Milan. Professors participating in the meeting were surveyed regarding their countries' use of...

This is the General Report for the United States on the theme of “Surcharges and Penalties in Tax Law” for the 2015 meeting of the European Association of Tax Law Professors in Milan, Italy. The Report addresses questions relating to the treatment of civil penalties, criminal penalties and...

One of the principles derived from the rule of law is that laws should not be retroactive. Taking into account that the rule of law is inherent to the ECHR, the question arises as to how the ECtHR judges retroactive tax legislation. This question is particularly emerging since retroactive tax...

This is a thematic report on the topic of "Decriminalization of Tax Law by Administrative Penalties on Tax Duties" for the 2015 annual meeting of the European Association of Tax Law Professors. This paper examines the "boundary line" between Criminal Tax Penalties and Administrative Tax...

A manufacturer of goods at time of sale of goods, not only collects the sale price of goods from the buyer, but is also liable to collect statutory taxes such as excise duty, cesses, sales tax etc. from the buyer alongwith the sale price. In Central Excise Law traditionally; excise duty is...

It has been argued that the Swedish tax system has favored firm control through private foundations, which should have inhibited entrepreneurship and economic growth. However, research has been hampered due to a lack of systematic historical tax data. The purpose of this study is to describe the...

This article examines the evolution of method and styles in tax legal scholarship from 1913 through the 1960s. It focuses on legal scholarship published in law reviews. Section I provides some numerical measures of trends in early and mid-twentieth century tax legal scholarship. Section II is a...

Issuers in registered securities offerings must disclose the expected tax consequences to investors investing in the offered securities (“nonfinancial tax disclosure”). This Article advances three arguments regarding nonfinancial tax disclosures. First, nonfinancial tax disclosure practice,...

Paper prepared for the 2015 European Association of Tax Law Professors (EATLP) congress. This paper will be included in R. Seer, Surcharges and Penalties in Tax Law, IBFD (expected publication in 2016). The paper discusses tax penalties and surcharges in the Netherlands. It gives an overview of...