Ninth Circuit Amicus Brief of 19 Tax Law and Administrative Law Professors, Altera v. Commissioner, Nos. 16-70496, 16-70497

2016 ◽  
Author(s):  
Anne Alstott ◽  
Reuven S. Avi-Yonah ◽  
Noel B. Cunningham ◽  
Victor Fleischer ◽  
Mitchell Kane ◽  
...  

2019 ◽  
Author(s):  
Patrick Christian Otto

This thesis deals with the question of whether the VwVfG (the law governing administrative proceedings in Germany) requires a binding assessment on the legal preliminary clarification of future situations in addition to the assurance that has been codified for decades in § 38 of the VwVfG. The study draws its first significant conclusions from a comparative presentation and analysis of the binding assessment regulated in tax law pursuant to § 89 (2) of the AO (the basis of German tax law) and a preliminary building permit pursuant to § 73 (1) sentence 1 of the NBauO (building law in Lower Saxony). This comparison shows that a preliminary building permit is an extremely effective instrument for the obligatory preliminary clarification of future situations that has proven its value in construction law. On the basis of these conclusions, the study questions to what extent it is possible to grant a binding assessment in general administrative law in the form of a preliminary ruling or even a right to obtain positive or negative information. The combined conclusions drawn in this thesis lead to a legislative proposal for binding assessments in a new § 25a of the VwVfG.





2021 ◽  
Vol 26 (5) ◽  
pp. 229-242
Author(s):  
Joanna Radwanowicz-Wanczewska ◽  
Nicola Fortunato

Abstract The article contains an analysis of the issues related to the application of non-ruling forms of activity of public administration in the performance of public law obligations through administrative enforcement proceedings. In principle, as part of such proceedings, public law obligations, understood as orders or prohibitions within the area of administrative law and other branches of law applied by administrative authorities (tax law, financial law, labor law), are carried out. Non-ruling forms of activity play a major role in administrative enforcement proceedings. The implementation of an enforcement measure may be related to authorized entities taking not only ruling, but also non-ruling actions. In order to apply an enforcement measure (which constitutes an institutionalized form of administrative compulsion), an administrative authority, on occasion, has to take non-ruling activities. Considering, primarily, the significant severity of the compulsion measures that may be applied towards the party obliged under enforcement proceedings, this proceedings should be carried out with respect for the values of a democratic state and with due care for the good of an individual.



2020 ◽  
Vol 15 (11) ◽  
pp. 11-22
Author(s):  
N. M. Artemov ◽  
S. P. Bortnikov

The paper is devoted to the study of issues related to the determination of the legal nature of tax liability. The study is aimed at delineating and determining the essence of tax liability as an institution of administrative or financial (tax) law. Implementation of the task is related not only to the identification of unique properties of the phenomenon of liability in the field of taxation, but also to the study of the necessity of isolating this protective institution within the framework of tax or administrative relations. The authors come to the conclusion that administrative and tax liability (liability for violation of tax legislation) correlate between each other as the general and private and have a common administrative public nature, peculiar to such sectoral types of responsibility as tax, financial, administrative responsibility. The obtained results provide a promising opportunity to identify the legal links of the institution, to investigate the peculiarities of its sectoral application, to determine modern trends of transformation approaches developed by the science of financial and administrative law.



2018 ◽  
Author(s):  
Daniel Jacob Hemel ◽  
Reuven S. Avi-Yonah ◽  
Lily L. Batchelder ◽  
Samuel D. Brunson ◽  
J. Clifton Fleming ◽  
...  


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