Academic literature on the topic 'Attorney at tax litigation'
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Journal articles on the topic "Attorney at tax litigation"
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Muttaqin, Zainal, Dewi Kania Sugiharti, and I. Tajudin. "LAW ENFORCEMENT ON TAXATION THROUGH NON LITIGATION MECHANISM (AN ALTERNATIVE)." Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada 27, no. 2 (October 13, 2015): 374. http://dx.doi.org/10.22146/jmh.15899.
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The Attorney General can discontinue the investigation to the default tax obligor together with the imposition of four times of outstanding fines. That are raises the issues concerning the nature of the crimes of the tax obligor. This happens because with the payment of the tax debt, the loss suffered by the state as the element of crime, the crimes seemed to be inexistence. This research was an empirical-juridical one. The aim of the research was to find a model of legal enforcement in tax matters without the court involvement. Jaksa Agung dapat menghentikan penyidikan terhadap wajib pajak apabila wajib pajak tersebut membayar pajak yang terutang beserta denda 4 (empat) kali jumlah pajak yang tidak/kurang dibayar. Hal tersebut menimbulkan persoalan mengenai akibat hukumnya terhadap sifat perbuatan pidana yang dilakukan wajib pajak mengingat dengan pelunasan pajak tersebut, kerugian negara sebagai unsur tindak pidana tidak terjadi. Penelitian ini merupakan penelitian yuridis empiris dengan tujuan menemukan model penegakan hukum di bidang pajak tanpa melalui proses pengadilan.
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Quirin, Jeffrey J., and David O'Bryan. "The Marriage of Sharon and Henry Sawbones: A Forensic Case Illustrating the Use of a Tax Return in a Litigation Advisory Services Context." Issues in Accounting Education 31, no. 3 (July 1, 2015): 347–54. http://dx.doi.org/10.2308/iace-51206.
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ABSTRACT This case is designed for use in a forensic accounting curriculum at the undergraduate or graduate level. The case contains no allegations of fraud. Rather, it illustrates the subset of forensic accounting referred to as litigation advisory services and is based upon an actual case that was investigated by the lead author working as a litigation support consultant. The case utilizes the problem-based learning approach wherein students are put in the role of the forensic accountant and must request additional information from the instructor. Students must first review a personal income tax return to develop a list of financial documents that would serve as a discovery request when assisting a family law attorney and his divorcing client. Using the information obtained from their requests, students must then prepare an income exhibit and an asset/liability exhibit that will support the client's need for a division of the marital estate, spousal maintenance, and child support. The process of using a completed income tax return to reconstruct the couple's asset and income profile not only mirrors the real-world engagement, but also complements and reinforces any prior courses in taxation. Student feedback on the case was extremely positive across all dimensions. Students reported having a better understanding of the role of a forensic accountant in the litigation process and enhanced abilities in analyzing a personal income tax return.
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Zheng, Li. "Managing and Using Elements of Legal Information in Legal Practice." Legal Information Management 13, no. 1 (March 2013): 40–42. http://dx.doi.org/10.1017/s147266961300008x.
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AbstractLegal information management is crucial for Chinese Lawyers who practice law in non-litigation and litigation legal areas. Li Zheng, Attorney at Law from PRC, provides a brief overview of the legal procedure, at a practical level, from the point of view of a Chinese lawyer.
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Prasad, Krishna Mohan. "Reduction of Income Tax Litigation." Indian Journal of Public Administration 62, no. 4 (October 2016): 916–22. http://dx.doi.org/10.1177/0019556120160414.
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Beswick, Samuel. "The Overpaid Tax Litigation: Roadblocked." Modern Law Review 84, no. 5 (March 22, 2021): 1105–21. http://dx.doi.org/10.1111/1468-2230.12630.
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Farhang, Sean, and Douglas M. Spencer. "Legislating Incentives for Attorney Representation in Civil Rights Litigation." Journal of Law and Courts 2, no. 2 (September 2014): 241–71. http://dx.doi.org/10.1086/677113.
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Cuesta, Anthony. "Identifying the Client in a Corporate Family." Texas A&M Law Review 1, no. 1 (October 2013): 163–82. http://dx.doi.org/10.37419/lr.v1.i1.5.
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The attorney-client privilege is a well-established tenet of law that balances two competing interests—the need for a disclosure of facts that could lead to an equitable conclusion in litigation, and the need to protect communications between counsel and client to promote candid and comprehensive discourse that could lead to an equitable conclusion in litigation. The attorney-client privilege has evolved in time to evade obsolescence. This Comment discusses the evolution of the attorney-client privilege in the context of modern corporate law. This Comment addresses when it becomes appropriate to extend the privilege between separate corporations that are affiliated by ownership. Many courts focus the analysis on the degree of ownership, whether wholly owned, majority owned, or merely affiliated. Although the degree of affiliation carries pronounced import in the analysis, it alone should not be dispositive. A proper determination cannot be reached without consideration of other essential factors and the underlying policy.
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Dash, Saumya Ranjan, and Mehul Raithatha. "Impact of disputed tax litigation risk on firm performance: evidence from India." Accounting Research Journal 31, no. 3 (September 3, 2018): 458–78. http://dx.doi.org/10.1108/arj-07-2016-0095.
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PurposeThe purpose of this study is to investigate the impact of disputed tax litigation risk on firm performance and stock return behavior using a sample of Indian listed firms.Design/methodology/approachThe authors use disputed tax liability, reported as a contingent liability by the listed firms, as a proxy for the disputed tax litigation risk. To examine the impact of disputed tax litigation risk on firm performance (measured by accounting and market-based measures), the empirical approach used in this study focusses on the panel estimation technique. A portfolio-based approach using alternative asset pricing models examines the cross-sectional return variation because of the influence of disputed tax litigation risk.FindingsThe results of this study show a negative relationship between firm performance measures and disputed tax litigation risk. Cross-sectional test results reveal that higher disputed tax litigation risk is associated with higher expected returns.Research limitations/implicationsThis study focusses on disputed tax reported under the heading of contingent liability as a proxy for litigation risk. The study will help investors and portfolio managers to consider disputed tax litigation risk as an important parameter in the evaluation of firm performance. This study will also help regulators to get feedback on tax related policies and improve the dispute resolution process.Originality/valueThis study adds to the existing literature on the relationship between litigation risk and firm performance. In the context of emerging market, this study is the first-of-its-kind study, which focusses on disputed tax as a litigation risk proxy and examines its possible impact on firm performance and stock return behavior.
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Krogstad, Jack L., Mark H. Taylor, and Maribeth J. Stock. "An Experimental Investigation of the Efficacy of Lawyers' Letters." AUDITING: A Journal of Practice & Theory 21, no. 1 (March 1, 2002): 79–93. http://dx.doi.org/10.2308/aud.2002.21.1.79.
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This experimental study investigates the efficacy of lawyers' letters in providing auditors with corroborating evidence about litigation contingencies. Fifty second- and third-year law students indicate their willingness to provide auditors with estimates of the likelihoods of unfavorable outcomes and potential damages for two realistic litigation cases. The findings indicate that (1) the potential loss of attorney-client privilege and (2) likelihoods of unfavorable litigation outcomes that approach auditors' lower bound for accrual both may inhibit lawyers' responses to auditors. Overall, these findings raise doubts about the efficacy of this widely utilized auditing procedure and lead to concerns about whether litigation contingencies and corresponding losses may be underreported in financial statements.
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Sakamoto, Noriko, Shoichi Maeda, Noriaki Ikeda, Hiromi Ishibashi, and Koichi Nobutomo. "The Use of Experts in Medical Malpractice Litigation in Japan." Medicine, Science and the Law 42, no. 3 (July 2002): 200–206. http://dx.doi.org/10.1177/002580240204200304.
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In medical malpractice litigation, the cooperation of medical experts is important. However, the appointment of experts has become problematic in Japan, apparently because many medical experts refuse to act in this capacity. However, this supposition has not until now been supported by quantitative evidence, since the fact that so few judgments in Japan are published made it impossible to investigate the situation. Therefore, we aim to show the state of the use of experts in medical malpractice litigation using objective data. Over the last ten years, the rate of the use of experts has averaged only 22.5%, varying according to region. Experts were used in 24.5% of cases involving an attorney on the patient's side, and in only 3.4% of cases where no attorney was used. The success rate of patients was higher when experts were adopted (39.1%) than when they were not (29.9%). The length of litigation involving experts was 4.0 years, and 2.7 years when no expert was involved. This research suggested the necessity of establishing a formal cooperation system as soon as possible in Japan with no regional maldistribution.
Dissertations / Theses on the topic "Attorney at tax litigation"
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Valli, Xavier. "Le juge fiscal judiciaire et le droit privé." Thesis, Aix-Marseille, 2014. http://www.theses.fr/2014AIXM1013.
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Le contentieux fiscal est partagé entre les juridictions administratives et les juridictions judiciaires. Si le premier est souvent présenté comme le juge naturel de l'impôt, la compétence du second peine à être justifiée. À cela s'ajoute la question de savoir si le juge judiciaire, juge du droit privé ayant une culture de droit privé, est vraiment apte à statuer en droit fiscal, relevant fondamentalement du droit public. D'ailleurs, il apparaît assez vite que le juge fiscal judiciaire présente un particularisme fondé sur sa relation au droit privé. Le juge fiscal judiciaire met au centre de sa jurisprudence le droit privé et la conception du droit qui en découle. À l'inverse, ce lien avec le droit privé tend aussi à se relativiser au contact du droit fiscal, ce qui permet d'affirmer qu'il est un véritable juge fiscal. En approfondissant la structure normative du droit fiscal, il devient alors possible de remarquer que la structure complexe de cette branche du droit est un facteur de justification de la compétence fiscale judiciaire. Ce lien avec le droit privé et son application du droit privé dans le champ du contentieux fiscal sont deux éléments qui permettent alors de légitimer sa compétence et de conforter sa position de juridiction fiscaleIn the French court system, tax litigation is shared between the administrative law courts and private law courts. If the former are often presented as the natural judge of the tax, it is more difficult to justify the jurisdiction of the latter. The object of this present work only concerns private law courts. That is why, it is worth asking whether the private law judge, with a culture of private law, is really able to decide on tax law, basically governed by public law. Moreover, this tax law judge has a particularism due to his relationship to private law and puts private law at the center of his case law. By contrast, this link with private law also tends to become relative with regard to tax law, which allows us to assert that he stands as a true fiscal court. By Deepening the normative structure of tax law, it becomes possible to observe that the complex structure of this branch of the law is a definite factor in the justification of his jurisdiction in tax disputes. This link with private law and his implementation of private law in the field of tax litigation are two elements that are then used to legitimize his authority and strenghten his position as a tax justice
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Prado, Luciana Mellario do. "A litigância de má-fé do advogado." Pontifícia Universidade Católica de São Paulo, 2014. https://tede2.pucsp.br/handle/handle/6608.
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Previous issue date: 2014-09-26The current study aims at analyzing the phenomenon of the attorney s litigation in bad faith, which attorney, as an indispensable agent of the administration of Justice, must not only apply his/her best efforts to achieve a favorable solution for his/her client, but also act in order to correctly conduct legal proceedings. During an attorney s work, then, if the same employs his/her technical expertise to try and obtain an illegal advantage, through quirk means that might twist the regular proceeding or result of a lawsuit, that attorney s own litigation in bad faith may be characterized. Thus, the purposes of the current study are: a) to conceptualize the attorney and the legal discipline that regulates his/her work; b) discuss litigation in bad faith; c) analyze the many legal provisions refraining procedural disloyalty acts and their applicability to attorneys; and, finally, d) discuss the sufficiency or lack thereof of our legal order to provide an adequate response to that issue. This is a relevant theme because, at a time of juridical crisis, in view of the State s inability to adequately provide access to justice, within the timeframe and in the manner desired by the population, it is highly important to point what might be the hindrances to the proper access to sound legal proceedings. Therefore, the current study s ultimate purpose is to establish a parallel between an attorney s litigation in bad faith and the inefficacity of legal proceedings, exactly as both arise from condemnable attitudes that are also divorced from the actual function of providing a due legal procedure, and especially when derived from an attorney, hindering the exercise of legal counseling from achieving its utmost finality
O presente estudo objetiva analisar o fenômeno da litigância de má-fé do advogado, que, como agente indispensável à administração da Justiça, deve não só envidar seus esforços na obtenção de solução favorável ao seu cliente, mas também pautar pela correta condução do processo. Em sua atuação, pois, se utilizado seu conhecimento técnico para a obtenção de vantagem escusa, por meio de ardis que deturpem a regular marcha ou resultado do processo, pode vir a ser caracterizada sua própria litigância de má-fé. Assim, os objetivos deste estudo são: a) conceituar o advogado e a disciplina legal que regula sua atuação; b) discorrer sobre a litigância de má-fé; c) analisar as diversas previsões legais de coibição dos atos de deslealdade processual e sua aplicabilidade ao advogado; e, por fim, d) discorrer acerca da suficiência ou não de nosso ordenamento para fornecer a adequada resposta à questão. O tema é relevante porque, em tempos de crise da justiça, diante da impossibilidade do Estado prestar adequadamente o provimento jurisdicional, no tempo e modo ansiados pela população, é de importância se apontar onde estão as chagas da abusividade do acesso à justiça. Desta forma, o objetivo último deste estudo é traçar paralelo entre litigância de má-fé do advogado e a ineficácia da justiça, na exata medida em que atitudes reprováveis e divorciadas da efetiva função do processo, mais ainda quando oriundas do advogado, impedem que seja atingida sua elevada finalidade
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Anceles, Eliana Karsten. "Fatores explicativos do reconhecimento de ativos fiscais recuperáveis, diferidos e litigiosos: um estudo em empresas do ramo de agronegócios." Universidade do Vale do Rio dos Sinos, 2012. http://www.repositorio.jesuita.org.br/handle/UNISINOS/3697.
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CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
O estudo trata dos fatores explicativos do reconhecimento de ativos de natureza fiscal. Seu objetivo é identificar esses fatores em empresas pertencentes ao ramo de agronegócios. Estudos anteriores, alguns com enfoque nos ativos fiscais diferidos, identificaram, entre os fatores explicativos, a alavancagem, rentabilidade, lucratividade, endividamento, liquidez e tamanho das empresas. A partir da definição dos ativos em geral, o estudo propõe a classificação dos ativos fiscais em recuperáveis, diferidos e litigiosos. A pesquisa é aplicada, documental, explicativa e descritiva e com abordagem predominantemente quantitativa, com a utilização de técnicas estatísticas e econométricas. Foram analisadas as demonstrações contábeis, incluídas as notas explicativas, de empresas de capital aberto, listadas na BMF&BOVESPA, do ramo de agronegócio, no período de 2001 a 2010. Justifica-se o estudo nesse setor por ser destaque na balança comercial brasileira. Além disso, apresenta uma cadeia produtiva bem delineada, o que torna perceptível a sistemática não-cumulativa de tributos, com o consequente reconhecimento sucessivo de ativos fiscais recuperáveis (apropriação de créditos fiscais). Os resultados indicaram a interdependência entre o reconhecimento de ativos fiscais (o nível de reconhecimento de um ativo fiscal explica o nível do outro), além de evidenciarem que tais ativos podem ser explicados pelas variáveis Alavancagem, Liquidez Corrente, Ativo Imobilizado (Intensidade de Capital), Ativo Intangível, pelas Exportações, pelo Tamanho (com base na Receita Líquida) e pelo Estado de localização da sede da empresa. A variável Estados e as espécies desses ativos foram significantes nos modelos, o que confirmou o viés de omissão de variáveis em pesquisas anteriores, além de justificar a divergência de sinais de algumas variáveis. Comparando com os resultados de pesquisas anteriores, não foram determinantes do reconhecimento a rentabilidade, lucratividade e endividamento (ressalvado o caso especifico do ICMS). O trabalho contribuiu para evidenciar uma nova perspectiva de reconhecimento de ativos de natureza fiscal.
The study examines the factors of tax assets recognition. The objective is to identify these factors in agribusiness companies. Previous studies, some focusing on deferred tax assets, identified as a factor: leverage, profitability, indebtedness, marketability and firm size. From the definition of assets, the study proposes the classification of the asset tax in add-value, deferred and litigation. The research is applied, documentary, descriptive and explanatory, with quantitative approach through using statistical and econometric techniques. The financial statements were analyzed, including notes, of agribusiness companies listed on BMF&BOVESPA, in the period 2001 to 2010. This sector of Brazilian economy contributes to improve the trade balance. Moreover, it presents a specific supply chain with successive recognition of tax assets add-value (appropriation of tax credits). The results showed the interdependence between the recognition of tax assets (the level of recognition of a tax asset explains the level of another), and also show that this assets can be explained by the variables Leverage, Marketability, Fixed Assets (Capital Intensity), Intangible Assets, Exports, Firm Size and the States. The factor State and the species of these assets were significant in the models. This confirmed the omitted variable in previous research and justifies the difference of signs of some variables. However, were not determinants of tax assets recognition: profitability and indebtedness (except for the specific case of ICMS). The results show a new approach to recognition of tax assets.
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Samuelson, Jan. "Den svenska ersättningsmodellen för rättegångskostnader i skattemål i ljuset av rätten till rättvis rättegång." Thesis, Stockholms universitet, Juridiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-157185.
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Access to justice and the right to a fair trial are basic human rights explicitly stipulated in the European Convention on Human Rights (ECHR) as well as in the Swedish constitution. The fundamental meaning of these rights is that everyone should have an effective option for bringing their case to a court governed by the rule of law. Counsel fees and other process-costs may constitute a significant barrier to entry for an individual bringing his or her case to the court. Consequently, such cost-related barriers may deprive individuals of their right to a fair trial in practice. This fact is recognised in many legislations through legal aid provisions, reimbursement rules or similar mechanisms with the common purpose of eliminating, or at least lowering, the cost-barrier in question for the individual. Tax cases are often complex, and the average taxpayer would typically need to obtain legal counsel to vindicate his or her rights in a dispute with the tax authority. The taxpayer’s costs for such vindication may consequently be high. Swedish legislation stipulates that such costs under certain circumstances can be reimbursed by the state. In practice, however, the taxpayer seldom gets reimbursed for the full cost or even the majority of the cost, regardless of the outcome of the case. Even if the taxpayer wins the court case against the tax authority, it is not unusual that the taxpayer gets no reimbursement at all. This thesis analyses the Swedish reimbursement model for process-costs in tax cases and how it relates to the right to a fair trial. The question is whether the relevant legislation, and/or the courts’ application of it, risks being in breach of the ECHR’s and/or the Swedish constitution’s stipulated right to a fair trial. This thesis argues that it does; not as a result of the legislation itself, but because of the courts’ application of it. The risk of violating the right to a fair trial correlates primarily with two factors. These are what are at stake for the taxpayer (typically the disputed tax amount) and the complexity of the legal issues involved in the case. Trigger points for when the respective factor comes into play from a human rights perspective are analysed and discussed in the thesis. When they do, the absence of real possibilities of reimbursement of process-costs in a given tax case may constitute an unacceptable barrier for the individual to access justice and get a fair trial.
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Ribeiro, Antônio de Cístolo. "Provisões, contingências e normas contábeis: um estudo de gerenciamento de resultados com contencioso legal no Brasil." Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-17052012-114448/.
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A presente pesquisa investigou frente às subjetividades apresentadas pelas normas contábeis do International Financial Report Standards (IFRS), cuja responsabilidade por traduzir, adaptar a situações locais e acompanhar a introdução no Brasil é do Comitê de Pronunciamentos Contábeis (CPC) e pela Legislação Tributária Brasileira, se há indícios de possibilidade de prática de Gerenciamento de Resultados (GR) via provisões relacionadas com o contencioso legal. Buscou-se também entender as singularidades da legislação tributária brasileira e os mecanismos usados na prática de GR. O procedimento Contábil, emitido pelo CPC, que disciplina a contabilização das provisões e dos ativos e passivos contingentes é o de nr. 25, uma tradução e adaptação do International Accounting Standard Nr. 37 (IAS 37), e foi o documento básico para o desenvolvimento deste trabalho. Buscou-se também entender se, após a introdução do CPC 25, houve aumento no disclosure de informações contábeis relativas a provisões e contingências pelas empresas. Como contribuição final foram explorados possíveis mecanismos para mitigar práticas de GR. A pesquisa é exploratória e triangula informações de advogados e auditores, explorando a existência e o mecanismo de GR via contencioso legal e as medidas a serem tomadas para sua mitigação. O período examinado compreende de 2006 - 2010, o qual inclui a introdução da Lei 11631 que muda a Lei das Sociedades por Ações e as normas do IFRS no Brasil. As provisões que têm origens em demandas fiscais administrativas e judiciais são elementos que podem ser manipulados pelas instituições utilizando de subjetividades existentes no entendimento e aplicação da legislação, no sentido de melhorar ou piorar o resultado contábil. A pesquisa mostrou que devido ao intrincado sistema tributário nacional, existe a possibilidade de gerenciamento de resultados via constituição ou não de provisões. Também foi confirmado que após a emissão do CPC 25, as empresas aumentaram o disclosure de informações sobre provisões, passivos e ativos contingentes.Given the subjectivity inherent in the accounting standards of the International Financial Report Standards (IFRS) that are translated into Portuguese, adapted to local situations and monitored by the Comitê de Pronunciamentos Contábeis (Accounting Standards Board - ASB) and the Brazilian tax legislation, the present study investigated whether there is evidence of the possible occurrence of earnings management practice through provisions related to a litigation process. Since it was an exploratory study, we also tried to understand the peculiarities of the Brazilian tax legislation and the mechanisms used in earnings management practices. The accounting procedure No 25 issued by the Accounting Standards Board (ASB), that is, ASB No 25 regulates the accounting of provisions and contingent assets and liabilities and is a translation and adaptation of the International Accounting Standard No. 37 (IAS 37). It is the document upon which this study was based. We also sought to understand whether after the introduction of the Accounting Standards Board No. 25 there was an increase in the disclosure of accounting information on provisions and contingencies by companies. As a final contribution we explored possible mechanisms to constrain earnings management practices. The study is exploratory and triangulates information from lawyers and auditors, exploring the existence and the mechanism of earnings management through a litigation process and the actions to be taken for its mitigation. The study period is 2006 - 2010, which includes the introduction of act 11631 that incorporates changes to the corporations law and IFRS standards in Brazil. The provisions originated in administrative and judicial tax demands are elements that can be handled by the institutions that use the subjectivity in the interpretation and application of legislation by users and in procedures, in order to improve or worsen the accounting result, thus configuring earnings management practice. The research has shown that due to the intricate tax system in Brazil there is the possibility of earnings management via the constitution of provisions or not. It was also confirmed that after the issuance of ASB No. 25 the companies increased the disclosure of information on provisions, liabilities, assets and contingents.
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Gonzáles, Laca Carlos Miguel, and Faustor Carmen Jahaira Denise Villanueva. "Analysis of Article 159 of the Tax Code: An Appointment on the Denaturalization of the Counterclaim." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118818.
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In the first part of the article, a development for the concepts of provisional remedies and real or personal property bond and covering loss and damage, is proposed, under the Constitutional Court and our national doctrine view; as well as the scope of the first as a fundamental right, and second as a condition of execution. On the following part of the paper, the inclusion and the subsequent amendments to the article 159° of Tax Code is exposed, also its scopes and reasons. Finally, a possible modification of the article, that respect state´s raising goals and due process citizens’ right, is proposed.El presente artículo desarrolla los conceptos de medida cautelar y contracautela, a la luz de lo resuelto por el Tribunal Constitucional y lo establecido por nuestra doctrina, así como los alcances del primero como derecho fundamental y del segundo como requisito de ejecución. De la misma forma, se analiza los alcances de la incorporación del artículo 159° del Código Tributario, mediante Decreto Legislativo N° 1121, y su modificatoria a través de la Ley N° 30230. Finalmente, se propone una posible modificación al mencionado artículo, de conformidad con los fines recaudatorios del Estado y el derecho a la tutela jurisdiccional efectiva de los administrados.
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Souza, Claudio dos Passos. "Processo administrativo tributário : possibilidade de questionamento judicial das decisões contrárias ao Estado." Programa de Pós-Graduação em Direito da UFBA, 2008. http://www.repositorio.ufba.br/ri/handle/ri/10702.
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No âmbito federal o Processo Administrativo fiscal é regulamentado pelo Decreto nº 70.235/72 e tem por finalidade proporcionar um aperfeiçoamento do lançamento tributário definindo com maior segurança e precisão o credito tributário que o fisco entende ser devido. O julgamento de processos fiscais é feito por órgãos integrantes do Ministério da Fazenda que são as Delegacias de julgamento os Conselhos de Contribuintes e a Câmara Superior de Recursos Fiscais ficando evidente que o processo administrativo fiscal se constitui em procedimento interno de controle da legalidade dos atos da Administração Pública Federal. Sendo assim apesar das divergências doutrinárias o entendimento majoritário sempre foi o de que as decisões definitivas dele decorrentes e que fossem favoráveis ao contribuinte o desoneravam da obrigação tributária em discussão tendo em vista que a própria Administração Pública teria reconhecido a ilegalidade de seu ato consubstanciado através do Auto de Infração ou da Notificação Fiscal de Lançamento. Entretanto este pensamento foi questionado através do Parecer nº 1.087 da Procuradoria Geral da Fazenda Nacional (PGFN) de 23 de agosto de 2004 que entendeu ser possível juridicamente que uma decisão final favorável ao contribuinte proferida em Processo Administrativo fiscal fosse questionada no Poder Judiciário através da Procuradoria Geral Fiscal Nacional (PGFN). Em 25 de outubro de 2004 foi publicada a Portaria nº 820, que definiu as circunstâncias em que a PGFN poderia impetrar a hipotética ação. Tal situação reacendeu a discussão sobre o tema e tem suscitado grandes debates na área jurídica questionando-se inclusive, a constitucionalidade tanto do Parecer quanto da Portaria e originando o estudo a que se propõe o presente trabalho que ao final visa responder se é legalmente possível o Estado buscar a revisão de decisões administrativas em caráter definitivo na área tributária que lhe sejam desfavoráveis através do Poder Judiciário.
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Lopes, Ana Teresa Lima Rosa. "O contencioso tributário sob a perspectiva corporativa: estudo das informações publicadas pelas maiores companhias abertas do país." reponame:Repositório Institucional do FGV, 2017. http://hdl.handle.net/10438/18226.
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O presente trabalho traz um levantamento empírico do contencioso tributário brasileiro a partir de dados obtidos nas Demonstrações Financeiras e Formulários de Referência publicados pelas trinta maiores companhias abertas brasileiras no ano de 2014. Pode-se dizer que a principal contribuição almejada com este trabalho é apresentar um levantamento de dados objetivos sobre os pontos de instabilidade jurídica do sistema tributário, trazendo, assim, um pouco de luz à obscuridade que permeia a relação jurídico-tributária. A realização de pesquisa empírica sobre o assunto tem como pressupostos o questionamento da cultura formalista do direito tributário e a aposta de que para mudar a realidade, o primeiro passo é entendê-la. O levantamento das informações fiscais divulgadas pelas companhias mostra que há muitos aspectos da relação jurídico-tributária entre empresas e Estado que não são divulgados. Contudo, o pouco que foi possível identificar, demonstrou que há pontos de instabilidade nesta relação, cuja consequência está exprimida no vultoso valor envolvido nos processos administrativos e judiciais atualmente em curso sobre matéria tributária. De modo geral, este trabalho corrobora com a percepção de que há um ambiente de incerteza quanto à forma e conteúdo da divulgação de informações contábeis pelas companhias. As inconsistências verificadas, somada às idiossincrasias do sistema tributário brasileiro, torna recomendável a discussão acadêmica e profissional sobre a criação de regras específicas para a mensuração, reconhecimento e divulgação dos passivos contingentes e provisões decorrentes de processos de natureza tributária. Além disso, o mapeamento das disputas relevantes e aprofundamento das questões de mérito ali envolvidas permite indicar que o problema do alto grau de litigiosidade deve ser pensado para além da técnica da regra tributária. Ainda que existam ineficiências que possam ser melhoradas no plano normativo, este estudo mostra que a busca por parâmetros interpretativos das regras tributárias atualmente em vigor pode ser uma alternativa viável para o estancamento da litigiosidade em matéria fiscal.
This work presents an empirical research about tax litigation based on data obtained in the Financial Statements and Reference Forms published by the thirty largest Brazilian publicly traded companies in 2014. The main contribution sought by this work is to present data regarding the points of legal instability of the Brazilian tax system, thus bringing a little light to the obscurity that permeates the legal relationship between State and taxpayer. In furtherance of this result, this work is based on the assumption of questioning the formalist culture of tax law and stakes that in order to change reality; the first step is to understand it. The information disclosed by the companies show there are many aspects of the legal relationship between State and taxpayer that remain shadowy. Nonetheless, the aspects that could be identified through this empirical research showed there are lots of points of instability on such relationship, expressed in the large amount involved in administrative and judicial proceedings underway on tax matters. In a general perspective, this work corroborates the perception that there is an environment of uncertainty as to the form and content of disclosing accounting information by the companies. The inconsistencies verified therein, coupled with the idiosyncrasies of the Brazilian tax system, make it advisable to discuss, in both academic and professional levels, the creation of specific rules for the measurement, recognition and disclosure of contingent liabilities and provisions arising from tax matters. Furthermore, by means of mapping the relevant disputes with regard to judicial and administrative proceedings on tax matters and deepening the analysis of the merits of the issues therein, this work suggests that the problem of high degree of litigation should be addressed beyond the normative technique of the tax rule. Although there are inefficiencies that can be improved at the normative level, this study shows that the search for consistent interpretative parameters of the tax rules currently in force can be a viable alternative in order to stagnate the escalation of tax litigation.
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Kessentini, Adlene. "L'égalité des parties dans le contentieux fiscal ?" Thesis, Paris 2, 2019. http://www.theses.fr/2019PA020064.
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Le contentieux fiscal souffre de plusieurs lacunes qui remettent en cause l’importance de son rôle dans la société civile en tant que mécanisme de régulation de la tension pouvant naître entre l’État et les individus à l’occasion de l’opération d’imposition. La plupart de ces faiblesses peuvent être expliquées par l’existence de règles conçues pour favoriser l’administration au détriment du contribuable dans le cadre de l’affrontement entre ces deux protagonistes au sujet de la légalité des impositions. Cet état des lieux est incontestable, bien que la situation entre ces deux protagonistes ait évolué au fil des réformes et surtout depuis le passage au modèle étatique dénommé « État post-moderne » qui se caractérise par la revalorisation de l’individu et l’atténuation de l’idée de l’imperium étatique dans toutes les branches du droit y compris leurs « tranches » contentieuses. En effet, la procédure contentieuse qui doit être suivie par les parties, tant dans le cadre de la réclamation préalable que dans la phase juridictionnelle, contient plusieurs règles qui placent le titulaire de la puissance publique dans une position avantageuse au détriment du contribuable. De même, les règles qui s’appliquent dans le cadre du débat sur le fond du litige fiscal contiennent des mécanismes et techniques qui permettent à l’administration de faire triompher efficacement des prétentions tendant à obtenir le maintien des impositions sur celles du contribuable, qui elles visent davantage à la décharge ou la réduction des impositions. Cette situation caractéristique d’une inégalité des parties dans le contentieux fiscal mérite d’évoluer pour se mettre au diapason avec la culture issue de la nouvelle gouvernance fiscale émergeant depuis le début du XXIème siècle qui métamorphose la relation fondamentalement objective entre l’administration et le contribuable. Une telle évolution s’accommoderait également avec l’émergence d’un standard de règles inhérent à tout procès allant à l’encontre de tout favoritisme d’une partie au détriment de l’autre sous l’influence du droit processuel et des règles supra-législativesTax litigation suffers from several drawbacks which questions about the importance of its role in civil society as a mechanism for regulating the tension that may arise between the State and individuals during the procedure of taxation. Most of these flaws can be explained by the existence of rules designed to favor the Administration over the taxpayer as a part of this confrontation which concern the legality of the taxes. Despite this indisputable verdict, the relationship between these two protagonists has been evolved throughout several reforms and, significantly, since the transition to the state model called “post-modern state”. This model is characterized by the revaluation of the individual and the attenuation of the idea of “state imperium” in all branches of law including their litigious proceeding. Indeed, the litigation procedure which has to be followed by the applicant, both in the context of the previous complaint and in the jurisdictional phase, contains several rules which place the administration in an advantageous position to over the taxpayer. Similarly, the rules relating to the substance of the dispute that apply in the context of the debate contain mechanisms and techniques that allow the Administration to effectively defeat claims to maintain the taxation of the taxpayer, which rather aim at the discharge or the reduction of taxes.This situation highlights an inequality of the parties throughout the tax dispute. Therefore, an evolution is desirable in the aim to be in line with the new culture which results from the new fiscal governance emerging since the beginning of the 21st century and which metamorphoses the fundamentally objective relationship between the Administration and the taxpayer. Such a development would also be compatible with the emergence of a standard of rules inherent to any process that runs against any favoritism of one party over the other, under the influence of procedural law and the super legislative rules
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Havlová, Berenika. "Právní postavení Lichtenštejnska v rámci Evropského hospodářského prostoru." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-261758.
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The thesis defines legal status of Liechtenstein in the European Economic Area. It is divided into three consecutive chapters. The first chapter consists of two parts - general and economic characteristics of Liechtenstein. The general characteristic is based on the author's experience supported by scientific literature, while economic subchapter is based largely on statistical data. The second chapter focuses on the legal status of Liechtenstein and its position on international scene. The position is viewed from two perspectives, which affects it the most. First, from the perspective of participation in selected international organizations and second, the influence of close relationship with Switzerland. The last chapter analyses international litigation to which Liechtenstein is a party. The aim of this thesis is to define the legal relations of Liechtenstein, which forms its position, using the methods of analysis.
Books on the topic "Attorney at tax litigation"
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Mickenberg, Ira. Staff attorney litigation manual. [Charleston, W. Va.?]: West Virginia Public Defender Services, 2005.
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Mellen, Chris M. Business valuation: A primer for corporate, tax, and litigating attorneys. [Boston, MA]: MCLE, 2004.
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Mellen, Chris M. Business valuation: A primer for corporate, tax and litigating attorneys. [Boston, MA]: MCLE, 2003.
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Levine, Richard A. Tax court litigation. [Washington, D.C.]: Tax Management Inc., 2002.
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The attorney-client privilege in civil litigation. 5th ed. Chicago: American Bar Association, 2011.
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Rodriguez, Oscar Rey, and Vincent S. Walkowiak. The attorney-client privilege in civil litigation. Chicago: American Bar Association, 2015.
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Quinley, Kevin M. Litigation management. Dallas, Tex: International Risk Management Institute, 1995.
Find full textBook chapters on the topic "Attorney at tax litigation"
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Robbins, Edward M. "Tax Fraud: Criminal Cases." In Litigation Services Handbook, 1–29. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119204794.ch36.
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Robbins, Edward M. "Tax Fraud: Criminal Cases." In Litigation Services Handbook, 1–27. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119363194.ch40.
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Olokooba, Saka Muhammed. "Tax Enforcement and Litigation." In Nigerian Taxation, 113–28. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-13-2607-3_10.
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Erickson, Merle, and James K. Smith. "Tax Treatment of Damages Awards." In Litigation Services Handbook, 1–17. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119204794.ch17.
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Kennedy, Jill, and Tim Sherman. "Tax Treatment of Damages Awards." In Litigation Services Handbook, 1–15. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119363194.ch18.
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Evans, Terry, Myron Marcinkowski, and Roger Grabowski. "Cost of Capital Considerations in Corporate Restructuring and Other Federal Tax Matters." In Cost of Capital in Litigation, 79–100. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119200680.ch5.
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"11. Conclusion: Toward a Semiprivate Attorney General." In Entrepreneurial Litigation, 219–36. Harvard University Press, 2015. http://dx.doi.org/10.4159/9780674287075-015.
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"9. Public Enforcement and the Private Attorney General." In Entrepreneurial Litigation, 174–94. Harvard University Press, 2015. http://dx.doi.org/10.4159/9780674287075-012.
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Wade, Jared, Walter Mansfield, David Tran, and John Middlemass. "Tax." In The Law and Business of Litigation Finance. Bloomsbury Professional, 2020. http://dx.doi.org/10.5040/9781526515285.chapter-013.
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Tilmann, Winfried. "Litigation privilege." In Unified Patent Protection in Europe: A Commentary. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198755463.003.0456.
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Where a client, or a lawyer or patent attorney as specified in Rule 87.1, .2, .6 and .7 instructed by a client in a professional capacity, communicates confidentially with a third party for the purposes of obtaining information or evidence of any nature for the purpose of or for use in any proceedings, including proceedings before the European Patent Office, such communications shall be privileged from disclosure in the same way and to the same extent as provided for in Rule 287.
Conference papers on the topic "Attorney at tax litigation"
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Bookoff, Leslie I., and Dinesh N. Melwani. "Strengthening a Patent Portfolio by Smart Patent Procurement." In ASME 2009 4th Frontiers in Biomedical Devices Conference. ASMEDC, 2009. http://dx.doi.org/10.1115/biomed2009-83008.
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Medical device developers frequently invest enormous amounts of money and inventor hours to develop and commercialize new devices and treatments. Once commercialized, however, these devices and treatments often can be duplicated by competitors for a fraction of the initial investments. A strong patent portfolio protects these investments by deterring the manufacture, sale, and importation of unauthorized duplications. In addition, a strong patent portfolio can capture venture capital interest and increase a company’s market value. Medical device developers should employ prudent defensive and offensive patent strategies during the early stages of product development. Such strategies not only provide for an effective defense against unauthorized product duplication but also increase the value of their products. This presentation will provide insights into building a strong patent portfolio that can withstand the attacks of competitors. In particular, this presentation will discuss various effective strategies that include: • Timely Invention Capture and Patent Filings — + Discover the activities that can cause an unintentional loss of patent rights and how to avoid them. + Learn the necessary recording and documentation of inventive activity needed to prevail in litigation. + Hear how patents can help you control a competitor’s ability to improve their products by obtaining blocking patents. • Creating a Valuable Application Disclosure — + Use your technical expertise to help your patent attorney fully disclose your invention and all conceivable variations and modifications. + Know why the Patent Office requires disclosing the “best” way of practicing your invention, and how failing to do so can affect your patent rights. • Obtaining Commercially Significant Claims — + Consider what it will take to prove infringement of your claims. + Ensure your claims target as many infringers as possible through the use of various claim types and scope. + Be certain your claims account for future improvements or “design-arounds” to your product. + Ensure your patent attorney is aware of the competition and has drafted claims that cover their devices and foreseeable enhancements. • Inventorship and Ownership — + Understand improper inventorship and how it can destroy patent rights. + Find out who is an “inventor” and how to determine inventorship. + Ensure your company owns the rights to a patent. • Avoiding Patent Procurement Pitfalls — + Learn about the Patent Office’s “Duty of Disclosure” and who must comply. + Ensure your compliance with the “Duty of Disclosure.” + Understand how inventor and corporate failure to comply with the “Duty of Disclosure” can destroy patent rights. In summary, building a strong patent portfolio in concert with a company’s business objectives is imperative in today’s technologically complex and rapidly changing economy. Many successful companies understand that a strong patent portfolio, which protects core technologies and contains offensive and defensive patents, can provide a competitive advantage in the marketplace. By employing the strategies in this presentation, a company can build a strong patent portfolio that reflects present and future business goals and enhances the value of the company.