Download or read book Contribution l tude de la notion de revenus en droit priv written by Sébastien Robinne and published by . This book was released on 1999 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Contribution l tude de la notion de revenus en droit priv written by Sébastien Robinne and published by Presses universitaires de Perpignan. This book was released on 2013-10-02 with total page 331 pages. Available in PDF, EPUB and Kindle. Book excerpt: La notion de revenus a rarement fait l'objet d'études approfondies en droit. Sa présence dans de nombreux domaines - droit des biens avec les fruits, droit du travail avec le salaire, droit commercial avec les dividendes, droit des régimes matrimoniaux avec les gains et les salaires et les fruits et revenus de biens propres... - mérite pourtant qu'on s'y intéresse. Celle-ci fait l'objet de deux approches traditionnelles. La première fondée sur l'origine, distingue les revenus du travail des revenus du capital. La seconde appréhende les revenus par leur affectation en les définissant comme des biens destinés à satisfaire les besoins de la vie courante. Aucune de ces approches n'apparaît pertinente dès lors qu'elles ne permettent pas de déterminer précisément ce qu'englobe la notion, ni de connaître son régime juridique. L'auteur se propose de tenter une nouvelle approche de la notion en distinguant le contenu du contenant. Les revenus forment ainsi une catégorie juridique constituée de l'ensemble des valeurs pécuniaires périodiques ou potentiellement renouvelables d'une personne. Chaque revenu perd ainsi ses caractéristiques propres pour emprunter celles de la catégorie et obéir à son régime juridique. Celui-ci se résume très simplement. D'un côté la nature des revenus impose qu'ils ne fassent l'objet d'aucune restriction quant à leur utilisation. De l'autre, leur importance comme source de richesse nécessite qu'ils ne soient ni dissipés, ni détournés. La conciliation de ces objectifs conduit à soumettre les revenus à deux principes successifs : une libre disposition a priori et une protection à posteriori.
Download or read book Contribution l analyse de la notion de patrimoine priv en droit fiscal written by Elda Garcia and published by . This book was released on 2011 with total page 868 pages. Available in PDF, EPUB and Kindle. Book excerpt: Le patrimoine est-il une universalité juridique en droit fiscal ? La réponse est négative. Les conditions ne sont pas remplies, les biens d’un contribuable ne sont pas appréhendés comme un ensemble par les impôts. Le droit fiscal ne définit pas le terme de « patrimoine ». Au regard de la législation fiscale, l’imposition du patrimoine doit simplement s’entendre comme les impôts sur certains biens composants le patrimoine. L’absence de la notion de patrimoine définie comme une universalité juridique en droit fiscal a des conséquences sur les caractéristiques de la législation patrimoniale, ainsi que sur les patrimoines des ménages. La législation patrimoniale est éclatée, parfois incohérente et la concentration des patrimoines se maintient. Comment expliquer l’absence de notion privatiste de patrimoine en droit fiscal ? L’imposition des biens est le résultat de l’évolution historique, les impôts sont uniquement modifiés quand des recettes sont nécessaires en faisant des changements ponctuels. Au XXe siècle l’impôt devient aussi un instrument de la politique pour atteindre des objectifs non fiscaux, notamment économiques. Jamais le législateur n’a remis à plat la législation patrimoniale. Néanmoins, l’inexistence de la notion de patrimoine ne peut pas uniquement s’expliquer par les motifs avancés par le législateur lors de la modification d’un texte. Ce sont les forces sociales, au sens que leur donne Ripert, qui sont la source de la législation. Or ces forces sociales sont nombreuses, certaines réussissent à s’imposer et rejètent la possibilité d’un impôt ayant pour assiette « l’ensemble des biens d’un contribuable ».
Download or read book Dublinesque written by Enrique Vila-Matas and published by New Directions Publishing. This book was released on 2012-06-27 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this novel, Enrique Vila-Matas traces a journey connecting the worlds of Joyce and Beckett, and all they symbolize. One night, a renowned and now retired literary publisher has a vivid dream that takes place in Dublin, a city he’s never visited. The central scene of the dream is a funeral in the era of Ulysses. The publisher would give anything to know if an unidentified character in his dream is the great author he always wanted to meet, or the ghostly angel who abandoned him during childhood. As the days go by, he will come to understand that his vision of the end of an era was prophetic. Enrique Vila-Matas traces a journey that connects the worlds of Joyce and Beckett, revealing the difficulties faced by literary authors, publishers, and good readers in a society where literature is losing influence. A robust work, Dublinesque is a masterwork of irony, humor, and erudition by one of Spain’s most celebrated living authors.
Download or read book After Lorca written by Jack Spicer and published by New York Review of Books. This book was released on 2021-05-11 with total page 97 pages. Available in PDF, EPUB and Kindle. Book excerpt: Out of print for decades, this is the legendary American poet's tribute to Federico García Lorca, including translations of the great Spanish poet's work. Jack Spicer was one of the outstanding figures of the mid-twentieth-century San Francisco Renaissance, bent on fashioning a visionary new lyricism. Spicer called his poems “dictations,” and they combine outrageous humor, acid intelligence, brilliant wordplay, and sheer desolation to incandescent effect. “Frankly I was quite surprised when Mr. Spicer asked me to write an introduction to this volume,” writes the dead Federico García Lorca at the start of After Lorca, Spicer’s first book and one that, since it originally appeared in 1957, has exerted a powerful influence on poetry in America and abroad. “It must be made clear at the start that these poems are not translations,” Lorca continues. “In even the most literal of them Mr. Spicer seems to derive pleasure in inserting or substituting one or two words which completely change the mood and often the meaning of the poem as I had written it. More often he takes one of my poems and adjoins to half of it another of his own, giving rather the effect of an unwilling centaur. (Modesty forbids me to speculate which end of the animal is mine.) Finally there are an almost equal number of poems that I did not write at all (one supposes that they must be his).” What so puzzles Lorca continues to delight and inspire readers of poetry today.
Download or read book The Sonderberg Case written by Elie Wiesel and published by Knopf. This book was released on 2010-08-24 with total page 193 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the Nobel laureate and author of the masterly Night, a deeply felt, beautifully written novel of morality, guilt, and innocence. Despite personal success, Yedidyah—a theater critic in New York City, husband to a stage actress, father to two sons—finds himself increasingly drawn to the past. As he reflects on his life and the decisions he’s made, he longingly reminisces about the relationships he once had with the men in his family (his father, his uncle, his grandfather) and the questions that remain unanswered. It’s a feeling that is further complicated when Yedidyah is assigned to cover the murder trial of a German expatriate named Werner Sonderberg. Sonderberg returned alone from a walk in the Adirondacks with an elderly uncle, whose lifeless body was soon retrieved from the woods. His plea is enigmatic: “Guilty . . . and not guilty.” These words strike a chord in Yedidyah, plunging him into feelings that bring him harrowingly close to madness. As Sonderberg’s trial moves along a path of dizzying yet revelatory twists and turns, Yedidyah begins to understand his own family’s hidden past and finally liberates himself from the shadow it has cast over his life. With his signature elegance and thoughtfulness, Elie Wiesel has given us an enthralling psychological mystery, both vividly dramatic and profoundly emotional.
Download or read book Annuaire suisse de droit international written by and published by . This book was released on 1984 with total page 432 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Modern History of Visual Art in Southern Nigeria written by Laurent Fourchard and published by . This book was released on 2003 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt: This books takes into consideration the changes that have occurred within the visual art landscape in Nigeria during the 20th century. This historical change is the result of new cultural exchanges between Africa, Europe and America, exchanges that developed different artistic practices and promoted new patrons. In this framework, cities have played a fundamental role in the development of modern art, especially because of the presence of a local or international art market. All the chapters of this book are related to specific Southern Nigerian cities: some are places of ancient royal art patronage (bronze casting in Benin City), some are city market where various popular expression of art could have developed (calendar in Onitsha), a few are strictly university based (Nsukka) but most of them have welcome elements of artistic lineages scattered all over Nigeria (the Fákéye family for instance).
Download or read book Handbook of Public Economics written by Martin Feldstein and published by Elsevier. This book was released on 2002-01-25 with total page 744 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Field of Public Economics has been changing rapidly in recent years, and the sixteen chapters contained in this Handbook survey many of the new developments. As a field, Public Economics is defined by its objectives rather than its techniques and much of what is new is the application of modern methods of economic theory and econometrics to problems that have been addressed by economists for over two hundred years. More generally, the discussion of public finance issues also involves elements of political science, finance and philosophy. These connections are evidence in several of the chapters that follow. Public Economics is the positive and normative study of government's effect on the economy. We attempt to explain why government behaves as it does, how its behavior influences the behavior of private firms and households, and what the welfare effects of such changes in behavior are. Following Musgrave (1959) one may imagine three purposes for government intervention in the economy: allocation, when market failure causes the private outcome to be Pareto inefficient, distribution, when the private market outcome leaves some individuals with unacceptably low shares in the fruits of the economy, and stabilization, when the private market outcome leaves some of the economy's resources underutilized. The recent trend in economic research has tended to emphasize the character of stabilization problems as problems of allocation in the labor market. The effects that government intervention can have on the allocation and distribution of an economy's resources are described in terms of efficiency and incidence effects. These are the primary measures used to evaluate the welfare effects of government policy.
Download or read book Culture 2030 indicators written by UNESCO and published by UNESCO Publishing. This book was released on 2019-11-18 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Not Just a Corridor written by Collectif and published by Publications scientifiques du Muséum. This book was released on 2022-01-20 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: The end of the Pleistocene (c. 75-15 ka) is a key period for the prehistory of the Nile Valley. The climatic fluctuations documented during this period have led human populations from the Middle and Late Palaeolithic to adapt to a changing Nile. In particular, the global shift to more arid conditions regionally translated into the expansion of the Sahara, the lowering of sea levels and the desiccation of some major eastern African lakes. These climatically-induced environmental changes influenced the behaviour of the Nile —although how exactly is still debated— and its role as an ecological refugium for human populations living in its vicinity. Genetic and fossil evidence highlight a strong population substructure in Africa during this period, suggesting the alternation of phases of major dispersals of modern humans within the continent, as well as out-of and back-into Africa, with phases of relative isolation of populations, which might be linked to the creation of environmental refugia during the climatic fluctuations of this period. Understanding to what extent the technological variability observed in north-eastern Africa between 75,000 and 15,000 years ago is linked to environmental changes and/or possible contacts between different human populations is critical in this context. The best-preserved evidence for past human behavior are archaeological assemblages, most often lithic assemblages. However, the use of different terminologies, whether they refer to cultural or techno-typological entities, hampers any systematic comparison between the Nile Valley on one hand and neighbouring regions on the other hand. An outcome of this practice is the artificial ‘isolation’ of the north-eastern African record from its neighbouring regions. This monograph groups together chapters presenting updated reviews and new data on regional archaeological, palaeoenvironmental, palaeoanthropological and geological records from north-eastern Africa, North Africa, the Levant and eastern Africa for the period ranging from 75,000 to 15,000 years ago. While north-eastern Africa, and the Nile Valley in particular, is generally considered as one of the main possible routes of migrations out of Africa, few recent studies allow the data from this region to be viewed from a macro-regional perspective. This book allows the exploration of topical issues, such as modern humans’ capacity for adaptation, particularly in the context of climate change, as well as population interactions and human dispersals in the past, taking a multidisciplinary approach.
Download or read book Folktales from western Newfoundland written by Angela Kerfont and published by Presses universitaires de Rouen et du Havre. This book was released on 1985 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: Folktales from Western Newfoundland sont des contes populaires inédits racontés par Angela Kerfont de Port-au-Port, et recueillis à Terre-Neuve par Marie-Annick Desplanques. Ces textes qui sont des contes de fées, avec princes, princesses et géants, intéressent aussi bien les amateurs de folklore et ceux qui l'étudient que de jeunes lecteurs. En raison de l'origine française de la conteuse, certains gallicismes apparaissent dans son langage ; ils ont été conservés pour garder le caractère origi¬nal de la narration, mais ont été imprimés en italique pour que les jeunes lecteurs puissent s'exercer à trouver les formes équivalentes en anglais courant. Ces textes ont une grande fraîcheur et leur spontanéité un peu rude dégage une réelle poésie locale.
Download or read book The Effects of Financial Crises on the Binding Force of Contracts Renegotiation Rescission or Revision written by Başak Başoğlu and published by Springer. This book was released on 2016-02-25 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is about one of the most controversial dilemmas of contract law: whether or not the unexpected change of circumstances due to the effects of financial crises may under certain conditions be taken into account. Growing interconnectedness of global economies facilitates the spread of the effects of the financial crises. Financial crises cause severe difficulties for persons to fulfill their contractual obligations. During the financial crises, performance of contractual obligations may become excessively onerous or may cause an excessive loss for one of the contracting parties and consequently destroy the contractual equilibrium and legitimate the governmental interventions. Uncomfortable economic climate leads to one of the most controversial dilemmas of the contract law: whether the binding force of the contract is absolute or not. In other words, unstable economic circumstances impose the need to devote special attention to review and perhaps to narrow the binding nature of a contract. Principle of good faith and fair dealing motivate a variety of theoretical bases in order to overcome the legal consequences of financial crises. In this book, all these theoretical bases are analyzed with special focus on the available remedies, namely renegotiation, rescission or revision and the circumstances which enables the revocation of these remedies. The book collects the 19 national reports and the general report originally presented in the session regarding the Effects of Financial Crises on the Binding Force of Contracts: Renegotiation, Rescission or Revision during the XIXth congress of the International Academy of Comparative Law, held in Vienna, July 2014.
Download or read book Sketches of a Journey written by Octave Mirbeau and published by HarperCollins Publishers. This book was released on 1989 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book On the Take written by Lindy Muzila and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite broad international recognition of the criminalization of illicit enrichment, it has not been universally accepted as an anti-corruption measure. Instead, criminalization of illicit enrichment continues to generate extensive debate and controversy. Against this background, this volume aims to provide an analysis of how illicit enrichment works, and attempts to shed light on any contributions that it has made to the fight against corruption and the recovery of stolen assets. Rather than delving into the theoretical and academic debates around illicit enrichment, this study focuses primarily on the analysis of current practice, case law, and existing literature to offer a new perspective to the on-going discussions. More specifically, the volume addresses the legal framework upon which the concept of illicit enrichment rests, and the resulting policy implications of that legal framework. It also focuses on illicit enrichment as an anti-corruption mechanism, from its roots as a response to the problems inherent to prosecutions involving corruption, to an examination of elements and inchoate offenses relating to illicit enrichment under international conventions. It examines illicit enrichment jurisprudence in the global context. An extensive survey was carried out to determine the countries where the offense exists, what form it takes, how often it is used, and for countries where it doesn't, what other measures are used in its place. The authors neither recommend nor oppose the adoption of illicit enrichment provisions, but rather aim to assist jurisdictions considering such steps by highlighting key questions that might arise during implementation, including how the offense is defined and enforced domestically by States. Similarly, the authors do not endorse nor criticize any practice carried out by States in the implementation of the criminalization of illicit enrichment. Ultimately, it is also hoped that this study provides a basis for further discussion amongst policy makers and practitioners, and fuels upcoming discussions by the Conference of State parties of the UNCAC and its Working Groups
Download or read book Paralleles written by Nicole Fouletier-Smith and published by Prentice Hall. This book was released on 2004-02 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This CD set (12 CDs) consists of the in-text audio on CD and listening CDs to accompany the Cahier d'Activites.
Download or read book Environmental Law in Developing Countries written by Marianela Cedeño Bonilla and published by IUCN. This book was released on 2004 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains a selection of papers on various legal issues of interest to developing countries which have been prepared by Fellows from InWent who came to Germany between 2002 and 2004 from Africa, Asia, and Latin America to research and write about subjects of their choice at the IUCN Environmental Law Centre.
