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Challenges of Contemporary Tax Law
Jubilee Book Dedicated to Professor Włodzimierz Nykiel. Volume 2
Redaktor: Ziemowit Kukulski
Redaktor: Małgorzata Sęk
Liczba stron: 376
Rok wydania: 2024
ISBN: 978-83-8331-399-3
e-ISBN: 978-83-8331-400-6
Dostępność: Otwarty dostęp
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Professor Włodzimierz Nykiel celebrated his seventieth birthday in 2021. This is a perfect opportunity to thank the Jubilarian for his scientific and academic activities to date. The Editors of this jubilee book – Professor’s long-term associates at the Tax Law Department of the Faculty of Law and Administration of the University of Lodz, the Centre of Tax Documentation and Studies and the Foundation Centre of Tax Documentation and Studies – also have their own personal reasons to be grateful to the Jubilarian.
The scientific and academic biography of Professor Włodzimierz Nykiel is very rich, and international cooperation is an extremely important element thereof. The Jubilarian has always highly valued contacts with other centers and scientific circles, which allowed to build an international reputation of the Lodz school of tax law including the Tax Law Department and the Centre. For these reasons, as the Editors of the book, we decided that it should be divided into two volumes. The authors of the first part are eminent representatives of the Polish tax and financial law academia and practice. The second volume consists of studies prepared by foreign friends and colleagues of the Jubilarian – outstanding representatives of tax law academia and practice from other countries.
The book was born in turbulent times: of the COVID-19 pandemic and the war in Ukraine, just beyond Poland’s eastern border. Although most of the texts were submitted in 2021, editorial and publishing works could not be completed before the Professor’s seventieth birthday, therefore some of the observations made by the Authors may have slightly lost their topicality. In the meantime, the Professor’s seventieth birthday (December 2021) coincided with the twenty-fifth anniversary of the Centre of Tax Documentation and Studies, founded and headed by the Professor (December 2022), and the fiftieth scientific work anniversary of the Professor (October 2023).
We hope that this book, finally submitted for printing in 2023 and thus associated with three jubilees important for Professor Nykiel, will be a source of scientific inspirations for its Readers.
The scientific and academic biography of Professor Włodzimierz Nykiel is very rich, and international cooperation is an extremely important element thereof. The Jubilarian has always highly valued contacts with other centers and scientific circles, which allowed to build an international reputation of the Lodz school of tax law including the Tax Law Department and the Centre. For these reasons, as the Editors of the book, we decided that it should be divided into two volumes. The authors of the first part are eminent representatives of the Polish tax and financial law academia and practice. The second volume consists of studies prepared by foreign friends and colleagues of the Jubilarian – outstanding representatives of tax law academia and practice from other countries.
The book was born in turbulent times: of the COVID-19 pandemic and the war in Ukraine, just beyond Poland’s eastern border. Although most of the texts were submitted in 2021, editorial and publishing works could not be completed before the Professor’s seventieth birthday, therefore some of the observations made by the Authors may have slightly lost their topicality. In the meantime, the Professor’s seventieth birthday (December 2021) coincided with the twenty-fifth anniversary of the Centre of Tax Documentation and Studies, founded and headed by the Professor (December 2022), and the fiftieth scientific work anniversary of the Professor (October 2023).
We hope that this book, finally submitted for printing in 2023 and thus associated with three jubilees important for Professor Nykiel, will be a source of scientific inspirations for its Readers.
Editors
Preface 9
Prof. Hab. Dr. Włodzimierz Nykiel, Dr. h.c. 11
Bibliography of Scientific Achievements 1977–2022 23
Supervised Doctoral Theses 37
Hubert Hamaekers, Prof. Wlodzimierz Nykiel 70: From Cooperation to Friendship 39
Vladimír Babčák, Parallels of the Development of Tax Law in Slovakia 45
Philip Baker, Polish Tax Cases before the European Court of Human Rights 65
María Cruz Barreiro-Carril, Problems Raised by DAC 6 concerning Taxpayer’s Rights and Fundamental Freedoms. Particular Reference to DAC 6 Implementation in the Spanish Legal Order 77
Radu Bufan, Natalia Șvidchi, Some Considerations about the Practical Importance of CJEU Judgements 93
Dániel Deák, Release from the Pressure of the EU Competition Law 103
Caroline Docclo, The Dissenting Interpretation of the Term “Immovable Property” in the Treaty of 1964 between Belgium and France and the Outcome of the Discussion in Their New Treaty 113
Peter Essers, The Importance of the Tax System for the Rule of Law. The Dutch Childcare Allowance Scandal as an Example of a Violation of the Rule of Law in a Constitutional Democracy 131
Jan J.P. de Goede, Some Policy Reflections on Art. 12B UN Model on Automated Digital Services. A Reasonable Alternative? 147
Daniel Gutmann, The Principle of Personality of Tax Penalties: A General Principle with a Narrow Scope? 175
Pedro M. Herrera, Greening up Local Taxes (an Environmental Approach to Municipal Taxation from a Spanish Perspective) 183
Michael Lang, Interpretation of Double Taxation Conventions – The Judgement of the German Federal Fiscal Court (Bundesfinanzhof) in the Light Designer Case 191
Jörg Manfred Mössner, Interpretation of Double Tax Convention – a Still Controversial Topic 207
Pasquale Pistone, A Constructive Criticism on Turnover Taxes 217
Kees van Raad, Challenges in Teaching Tax Treaties 233
Michal Radvan, Specifics of Tax Law Drafting on Selected Issues from the Czech Republic 243
Wolfgang Schön, Public Country-by-Country Reporting: Corporate Law, Fiscal Law and the Principle of Unanimity 255
Stafford Smiley, The U.S. – Poland Income Tax Treaty 281
Tan Yusen, A Case Study to the Tax Arrangements Concerning China’s Biggest Investment Project in Poland 289
Edoardo Traversa, New Own Resources for the EU Budget: Good Old Taxes Could also Do the Job 303
Cristina Trenta, Reflections on the Italian Tax Judiciary System from the Perspective of the European Convention on Human Rights 311
Antonio Felice Uricchio, The Taxation of Artificial Intelligence between New Taxes and Additional Incentives 321
Anna Vartašová, Buildings and Structures as the Object of Real Property Taxes in the Countries of the Visegrad Group 343
Stef van Weeghel, Reflections on Separate Enterprise vs. Formulary Apportionment 351
Bertil Wiman, Tax Aspects of Leaving the European Union 361
Prof. Hab. Dr. Włodzimierz Nykiel, Dr. h.c. 11
Bibliography of Scientific Achievements 1977–2022 23
Supervised Doctoral Theses 37
Hubert Hamaekers, Prof. Wlodzimierz Nykiel 70: From Cooperation to Friendship 39
Vladimír Babčák, Parallels of the Development of Tax Law in Slovakia 45
Philip Baker, Polish Tax Cases before the European Court of Human Rights 65
María Cruz Barreiro-Carril, Problems Raised by DAC 6 concerning Taxpayer’s Rights and Fundamental Freedoms. Particular Reference to DAC 6 Implementation in the Spanish Legal Order 77
Radu Bufan, Natalia Șvidchi, Some Considerations about the Practical Importance of CJEU Judgements 93
Dániel Deák, Release from the Pressure of the EU Competition Law 103
Caroline Docclo, The Dissenting Interpretation of the Term “Immovable Property” in the Treaty of 1964 between Belgium and France and the Outcome of the Discussion in Their New Treaty 113
Peter Essers, The Importance of the Tax System for the Rule of Law. The Dutch Childcare Allowance Scandal as an Example of a Violation of the Rule of Law in a Constitutional Democracy 131
Jan J.P. de Goede, Some Policy Reflections on Art. 12B UN Model on Automated Digital Services. A Reasonable Alternative? 147
Daniel Gutmann, The Principle of Personality of Tax Penalties: A General Principle with a Narrow Scope? 175
Pedro M. Herrera, Greening up Local Taxes (an Environmental Approach to Municipal Taxation from a Spanish Perspective) 183
Michael Lang, Interpretation of Double Taxation Conventions – The Judgement of the German Federal Fiscal Court (Bundesfinanzhof) in the Light Designer Case 191
Jörg Manfred Mössner, Interpretation of Double Tax Convention – a Still Controversial Topic 207
Pasquale Pistone, A Constructive Criticism on Turnover Taxes 217
Kees van Raad, Challenges in Teaching Tax Treaties 233
Michal Radvan, Specifics of Tax Law Drafting on Selected Issues from the Czech Republic 243
Wolfgang Schön, Public Country-by-Country Reporting: Corporate Law, Fiscal Law and the Principle of Unanimity 255
Stafford Smiley, The U.S. – Poland Income Tax Treaty 281
Tan Yusen, A Case Study to the Tax Arrangements Concerning China’s Biggest Investment Project in Poland 289
Edoardo Traversa, New Own Resources for the EU Budget: Good Old Taxes Could also Do the Job 303
Cristina Trenta, Reflections on the Italian Tax Judiciary System from the Perspective of the European Convention on Human Rights 311
Antonio Felice Uricchio, The Taxation of Artificial Intelligence between New Taxes and Additional Incentives 321
Anna Vartašová, Buildings and Structures as the Object of Real Property Taxes in the Countries of the Visegrad Group 343
Stef van Weeghel, Reflections on Separate Enterprise vs. Formulary Apportionment 351
Bertil Wiman, Tax Aspects of Leaving the European Union 361
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