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Tax Constitutional Law

Read need-to-know updates, commentary, and analysis on Tax issues written by leading professionals.

2017-2018 Legislative Session: Wage Theft and Other Employment Issues

Massachusetts lawmakers continue to debate legislation this session with substantial implications for employers in the Commonwealth. Bills aimed at preventing wage theft by employers, establishing a paid family and medical...more

German Utilities Score Billions on Constitutional Challenge to German Nuclear Fuel Tax

by Latham & Watkins LLP on

On 7 June 2017, the Federal Constitutional Court of Germany (FCC) published a recent decision that declared the German Nuclear Fuel Tax Act (Kernbrennstoffsteuergesetz – KernbrStG) void due to the lack of legislative...more

German Federal Constitutional Court changes rules on interest and loss carry forwards: key takeaways

by DLA Piper on

The German Federal Constitutional Court has decided that part of the German change of control rules (GCCRs) are not consistent with the egalitarian principle and therefore are unconstitutional (BVerfG, decision dated March...more

Non-Property Owners in Cities and Counties May Now Sue for Wasteful Government Spending - California Supreme Court Decision Widens...

by Best Best & Krieger LLP on

Residents need not pay property taxes in their city or county to have standing to sue the entity for wasteful or illegal expenditures, the California Supreme Court said recently in an opinion that overturned lower court...more

Tobacco companies sue state for cigarette fee

by GableGotwals on

The tobacco fee’s critics warned that the state might get sued because of the measure, and they were right. Tobacco companies filed a lawsuit Wednesday to argue the measure is unconstitutional. Tobacco giant Phillip Morris...more

Unfair Apportionment: Consider the Alternatives

by Morrison & Foerster LLP on

When must state apportionment be fair? Always. If a state’s normal apportionment formula is operating unfairly with respect to your company, you need to consider the alternatives. The United States Supreme Court has...more

US Drone Registry is Shot Down

by Field Law on

In response to the proliferation of recreational drones in American skies, the Federal Aviation Administration (FAA) introduced a rule known as the “Registration Rule” in 2015. The rule required drone owners to register...more

Massachusetts Requires Remote Sellers to Collect Sales Tax Beginning July 1, 2017

by WilmerHale on

The Massachusetts Department of Revenue (DOR) recently issued guidance under which it will require the collection of Massachusetts sales and use taxes by remote sellers that meet certain sales thresholds in Massachusetts....more

PACs, Campaigns and Dark Money: What is the Law?

by Stinson Leonard Street on

In 2016, Missouri voters enshrined new campaign finance laws in the state constitution. The Missouri Ethics Commission issued several interpreting opinions and a federal court has enjoined parts of the law as...more

FRANCHISOR 101: State Taxes on Franchise Fees

by Lewitt Hackman on

Franchisors collect weekly or monthly "franchise fees." In many cases, fees are for particular services, such as marketing assistance or IT support. In franchising, the parties may be in any number of different states: for...more

Limitation of Corporate Loss Carryforward Affecting Only Particular Share Transfers Declared Unconstitutional

by White & Case LLP on

The Federal Constitutional Court of Germany held that the forfeiture of tax loss carryforwards under Sec. 8c para. 1 sent. 1 CITA is inconsistent with the principle of equal treatment pursuant to German Constitutional Law....more

German Constitutional Court Declares Parts of Provisions Regarding Forfeiture of Tax Losses and Loss Carry Forwards...

by Shearman & Sterling LLP on

The German Constitutional Court held in its decision dated 29 March 2017 (published on 12 May 2017) Section 8c sentence 1 German Corporate Income Tax Act (KStG) (introduced in 2008 and replaced by the identical provision of...more

Cities Can Sue Banks for Predatory Lending, U.S. Supreme Court Says

by Best Best & Krieger LLP on

While the nationwide economy has steadily improved since the recession, many cities are still clawing their way back to financial stability. California, in particular, was hit hard by the foreclosure crisis, leaving cities in...more

Lending Industry Take Note: U.S. Supreme Court Rules on Scope of Right to Sue Under Federal Fair Housing Act

by Partridge Snow & Hahn LLP on

A city’s lawsuit against various banks under the federal Fair Housing Act (“FHA”) to recover property tax revenues allegedly lost due to discriminatory lending practices has survived . . . for now. In a recent decision, the...more

It’s time for Profit Sharing Payment in Mexico!

As provided by the Mexican Federal Constitution and the Federal Labor Law (FLL), employees are entitled to receive profit participation on their employer’s profits every fiscal year. Ten percent of the company’s taxable...more

Stability For Calif. Cap-And-Trade Program, For Now

The future of California’s cap-and-trade program looks a little brighter, thanks to a 2-1 vote of the Court of Appeal for the Third Appellate District on April 6. The decision, which held that the cap-and-trade program is...more

Challenge to California's Cap-and-Trade Emission Allowances Auction Rejected on Appeal

by Jones Day on

On April 6, 2017, the California Court of Appeal, in a 2–1 decision, upheld the sale of greenhouse gas ("GHG") emission allowances in California's cap-and-trade program. California Chamber of Commerce v. State Air Resources...more

UPDATE: President Trump Signs “Johnson Amendment” Executive Order Limiting Treasury’s Actions Against Religious Organizations...

On May 4, 2017, President Trump signed an executive order that directs the executive branch to limit its enforcement of the “Johnson Amendment.” As previously reported, the Johnson Amendment prohibits organizations that are...more

U.S. Supreme Court Sides with Cities, Allowing Lawsuits Against Banks for Fair Housing Act Violations - Bank of America v. City of...

by Best Best & Krieger LLP on

The U.S. Supreme Court has given the City of Miami the go-ahead to sue banks under the Fair Housing Act for alleged racially discriminatory lending practices that resulted in increased foreclosures and fiscal harm to the...more

Tackling Tax Reform – Part II: The Legislative Process

by Garvey Schubert Barer on

On April 11, 2017, we discussed what constitutes Tax Reform. In this blog post, we will explore the process by which Tax Reform will likely be created. After reading this post, if it seems to you that the legislative process...more

The IRS and the Controlled Substance Act

by Garvey Schubert Barer on

Two recent District Court cases, High Desert Relief, Inc. v. United States of America and Alpenglow Botanicals, LLC et. al. v. United States of America have raised a novel issue in the IRS’s audits of cannabis businesses....more

US Supreme Court’s Ruling Bolsters Taxpayers’ First Amendment Right To Pass Through Fees (and Taxes)

On March 29, 2017, in a unanimous ruling, the US Supreme Court ruled that a New York statute, which prohibits identifying a surcharge to customers for credit card payments, regulates speech and is therefore subject to...more

California Court of Appeals Upholds California’s Cap-and-Trade Program

by Stoel Rives LLP on

On Thursday, a 2-1 decision by the Third District Court of Appeal in Sacramento upheld California’s program to reduce carbon emissions. California’s controversial and signature cap-and-trade program creates a firm limit on...more

California Court of Appeals Upholds Cap-and-Trade Auctions

by Latham & Watkins LLP on

Yesterday, the Court of Appeals for California’s Third Appellate District issued its decision in California Chamber of Commerce, et al., vs. State Air Resources Board, et al., upholding the district court’s decision and...more

NC Legislative Update - March 2017 #5

by Nexsen Pruet, PLLC on

This week - Another seemingly deliberate week at the legislature picked up the pace very quickly Wednesday afternoon, with rumors of a deal to repeal House Bill 2, North Carolina’s controversial “bathroom bill”. On...more

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