Download or read book Droit des aides d tat et des subventions en fiscalit written by Claire Micheau and published by Éditions Larcier. This book was released on 2013-01-22 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: L'auteur livre dans cet ouvrage une étude approfondie du droit des aides d'État et des subventions régies par l'Union européenne et l'OMC, dans un contexte de réglementation fiscale. Ce sujet, peu traité jusqu'alors, est essentiel au regard des enjeux fondamentaux que les aides publiques octroyées sous forme de mesures fiscales représentent. Les montants de ces aides s’élevant à des milliards d’euros, leur encadrement joue aujourd’hui un rôle déterminant sur la scène juridique, économique et politique des États. Or, ces règles ont connu une évolution substantielle au cours des quinze dernières années, notamment dans le cadre de la lutte contre la concurrence fiscale dommageable. Leur application soulève des problèmes complexes dont les solutions affectent et redessinent les régimes fiscaux nationaux. L'ouvrage en présente les règles juridiques, les normes procédurales et leur mise en œuvre, et, au-delà de l'analyse des textes juridiques applicables, il étudie les interprétations dégagées par la jurisprudence de la Cour de Justice de l'Union Européenne, la pratique de la Commission européenne et les instances de l'OMC. S'inscrivant dans une perspective juridique, cet ouvrage se veut un outil de référence pour les praticiens, experts et étudiants confrontés à la problématique de l'encadrement des aides sous forme fiscale. Ainsi, il intéressera les avocats, membres de juridictions, fiscalistes, juristes en droit de la concurrence et universitaires désireux de s’informer sur ce sujet que cette étude fait sortir de l'ombre. Cet ouvrage est issu d'une recherche doctorale qui a reçu la mention Summa Cum Laude et obtenu des prix d'excellence : Prix Solennel de Thèse - André Isoré décerné par la Chancellerie des Universités de Paris et Award for Outstanding PhD attribué par le Fonds National de la Recherche du Luxembourg.
Download or read book Les r gles communautaires en mati re d aides d tat et la fiscalit written by Geoffroy Renard and published by Editions L'Harmattan. This book was released on 2005-05-01 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt: Pour les Etats membres de l'Union européenne, la fiscalité est un moyen de stimuler certaines activités ou entreprises par le biais d'exonérations ou encore de crédits d'impôt. Toutefois, dans un espace où la concurrence est supposée s'exercer sainement et librement, de telles pratiques sont soumises à conditions : contrôles par la Commission européenne et encadrement communautaire des aides d'états. Ces observations s'intègrent dans une réflexion plus globale sur la répartition des compétences en matière fiscale entre les Etats membres et la Communauté européenne.
Download or read book Les aides d tat de nature fiscale en droit de l Union europ enne written by Ioanna Papadamaki and published by Bruylant. This book was released on 2018-02-26 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: L’étude repose sur l’hypothèse que les aides d’État de nature fiscale sont autonomes, se singularisant par rapport aux autres règles du droit fiscal de l’Union. Cela est essentiellement dû au fait que la finalité du contrôle des aides fiscales n’est pas facilement perceptible. Essayer de déterminer la finalité, ou mieux, la pluralité des finalités de ce contrôle, constitue l’objectif principal de cet ouvrage. La démonstration de la finalité protéiforme du contrôle des aides fiscales est fondée sur une méthode d’identification d’une aide fiscale reposant sur deux éléments clefs : une double rupture d’égalité devant l’impôt et dans la concurrence. À cet égard, les autorités de l’Union bénéficient de pouvoirs importants. Cela leur permet d’étendre les finalités de ce contrôle, laissant apparaître sur ce point une correspondance entre la technique d’identification d’une aide fiscale et les finalités recherchées du régime des aides fiscales. Le régime des aides fiscales dépasse son cadre initial de contrôle des systèmes fiscaux pour intégrer celui d’élaboration de règles juridiques communes. Les autorités de l’Union, par le biais du régime des aides fiscales, contrôlent les systèmes fiscaux nationaux. Dans le même temps, elles parviennent à jouer un rôle important dans la coopération interétatique au regard de la lutte contre la concurrence fiscale dommageable. Plus important encore, elles parviennent à coordonner les systèmes fiscaux nationaux, procédant à une instrumentalisation du contrôle des aides fiscales, un contrôle conçu comme un succédané de l’harmonisation fiscale. Cette analyse permet de poser certaines interrogations quant à la capacité du contrôle à faire évoluer le droit fiscal de l’Union ainsi que de repenser la répartition des compétences entre les autorités européennes et nationales en matière fiscale. Cet ouvrage se destine principalement à un public universitaire spécialisé, en particulier en droit fiscal de l’Union européenne, en droit de la concurrence, ainsi qu’en droit fiscal général, mais également aux juristes et professionnels du droit de l’Union et/ou du droit fiscal.
Download or read book Les r gles communautaires en mati re d aides d tat et la fiscalit written by Geoffroy Renard and published by . This book was released on with total page 191 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Droit Des Aides D etat Dans la CE written by Francisco Santaolalla Gadea and published by Kluwer Law International B.V.. This book was released on 2008-01-01 with total page 510 pages. Available in PDF, EPUB and Kindle. Book excerpt: A uniquely important contribution to the debate on EC State aid, this book captures the direct knowledge and experience of twenty-six current and former Commission State aid litigators, offering detailed 'insider' analysis of EC State aid court cases, as well as related internal legal issues, between 1994 and 2008. The book brings together both legal and economic analysis, with detailed reflections on aspects of both substantive legal rules and procedural law. It also offers, over and above the specific interest of the contributions it contains, invaluable insights into the working methods of the Commission Legal Service. This collaborative work was conceived and realized by its authors as a mark of recognition, and a gesture of respect and friendship, for Francisco Santaolalla, on the occasion of his retirement from the Commission after fourteen years' service as Director of the State aid team. Among the many legal and economic forces affecting State aid litigation, the authors focus on such factors as the following:A {exports;A {private investment;A {role of economic analysis;A {ecotaxes;A {privatization;A {remedies;A {existing aid;A {third parties;A {actions against State aid decisions;A {national court decisions;A {fiscal discipline; andA {WTO subsidies law. In illuminating the underlying issues, and describing how they are handled by the Commission Legal Service, the authors shed light on the likely future development of State aid law. The book will be of particular interest to antitrust practitioners as well as academics
Download or read book Selectivity in State Aid Law and the Methods for the Allocation of the Corporate Tax Base written by Jérôme Monsenego and published by Kluwer Law International B.V.. This book was released on 2018-06-05 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: High profile cases before the European Commission and the EU courts have intensified scrutiny of the link between State aid law and the taxation of multinational enterprises. Certain decisions have raised questions about fiscal sovereignty and the interpretation of the rules on State aid – in particular the notion of selectivity, which have not been addressed in detail by existing research. The combination of the evolution of the notion of selectivity in State aid law, on the one hand, and the need to adapt the rules for the taxation of the profits of multinational enterprises to the modern economy, on the other hand, makes it necessary to assess whether existing as well as alternative rules for the allocation of the corporate tax base might entail a selective treatment. This book responds to the need of research in the area of State aid law applied to the taxation of the income of multinational enterprises, focusing on the crucial concept of selectivity. The analysis proceeds with a detailed investigation of the theoretical issues that arise when applying the selectivity test in State aid law to three methods for the allocation of the corporate tax base between the members of multinational enterprises: – the arm’s length principle; – transfer pricing safe harbours; and – systems of formula apportionment. This research project is conducted at a theoretical level, without considering national provisions or particular tax treaties. The author suggests an analytical framework on the application of the selectivity test to the three allocation methods. It is concluded that these methods are likely to have certain selective features, with varying possibilities to be justified by the inner logic of a corporate income tax system. It is also demonstrated that selectivity occurs for different reasons, due to the different rationales of the three allocation methods. This book is intended at contributing to the academic literature on the impact of State aid law on the principles for the taxation of the income of multinational enterprises. The outcome of this research project is also relevant for lawmakers who need to reconcile the imperatives of State aid law with the design of rules that match their tax policies, as well as for judges or lawyers who apply the rules on State aid to tax provisions.
Download or read book Taxation and Development A Comparative Study written by Karen B. Brown and published by Springer. This book was released on 2017-01-16 with total page 382 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country’s tax laws to support investment in the developing world gains crucial significance. This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends. The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela. The volume memorializes the work of the General Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria.
Download or read book State Aid Law and Business Taxation written by Isabelle Richelle and published by Springer. This book was released on 2016-10-18 with total page 283 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a compilation of contributions exploring the impact of the European Treaty provisions regarding state aid on Member States’ legislation and administrative practice in the area of business taxation. Starting from a detailed analysis of the European Courts’ jurisprudence on Art.107 TFEU the authors lay out fundamental issues – e.g. on legal concepts like “advantage”, “selectivity” and “discrimination” – and explore current problems – in particular policy and practice regarding “harmful” tax competition within the European Union. This includes the Member States’ Code of Conduct on business taxation, the limits to anti-avoidance legislation and the options for legislation on patent boxes. The European Commission’s recent findings on preferential “rulings” are discussed as well as the general relationship between international tax law, transfer pricing standards and the European prohibition on selective fiscal aids.
Download or read book EU Tax Law and Policy in the 21st Century written by Werner Haslehner and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 481 pages. Available in PDF, EPUB and Kindle. Book excerpt: Major changes in EU tax law demand an analysis of not just the current state of the field, but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law, and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts. Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as: – non-discrimination; – state aid rules; – fundamental freedoms; – discretionary power of national tax authorities; – tax competition in the internal market; – cross-border exchange of tax information; – corporate tax harmonization; – EU and Member States’ external relations; and – the limits of judicial authority in tax policy. As an authoritative,detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book will be a welcome addition to the arsenal available to tax practitioners dealing with European tax matters, as well as interested policymakers and academics.
Download or read book Legitimate expectations in Luxembourg tax law written by Fatima Chaouche and published by Éditions Larcier. This book was released on 2019-06-25 with total page 489 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the result of a 4-year research project conducted at the Faculty of Law of the University of Luxembourg. It explores the legal value and enforceability of tax circulars and tax rulings in Luxembourg domestic law in light of the principle of legitimate expectations and related principles. After studying the historical roots of both interpretative acts, this research questions the level of protection taxpayers enjoy when relying on circulars and tax rulings and contains a review of decades of administrative case-law to assess the judicial discourse on taxpayers’ rights to certainty. This book further investigates the case of circulars and tax rulings that contain interpretations of tax laws that are contrary to the law (contra legem) and builds upon the existing normative framework to introduce proposals addressing issues of uncertainty and inequality taxpayers are likely to suffer when relying on such interpretative acts. Prix Pierre Pescatore de la Faculté de Droit de Luxembourg (École doctorale de droit).
Download or read book Preliminary References to the Court of Justice of the European Union and Effective Judicial Protection written by Clelia Lacchi and published by Éditions Larcier. This book was released on 2020-09-09 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: The preliminary reference procedure under Article 267 TFEU is the keystone of the EU judicial system and its legal order. Based on a dialogue between the Court of Justice and national courts, it is strictly linked to the protection of the rights that individuals derive from EU law. This book focuses on this procedure from the perspective of the right to effective judicial protection, in light of Article 19(1), second subparagraph, TEU and Article 47 of the Charter of Fundamental Rights of the EU. It explores the level of protection that is ensured to individuals in order to access to the Court of Justice through preliminary references on the validity of EU acts and on the interpretation of EU law. The book offers a threefold perspective on preliminary references, through an analysis of the case law of the Court of Justice itself, of the European Court of Human Rights in relation to Article 6(1) ECHR, and of the constitutional courts of Austria, Croatia, Czech Republic, Germany, Slovakia, Slovenia, and Spain, where the national courts’ refusals to refer can lead to the violation of national constitutional rights. It further investigates the obligations for Member States and national courts in the framework of the preliminary reference procedure and how the right to effective judicial protection affects them. The examination outlines the implications that could flow from the recognition of a right for individuals to have a question referred to the ECJ, as part of the right to effective judicial protection under EU law, in particular its nature and its enforcement. Building upon the existing system of sanctions for the violations of the obligation to submit a preliminary question, the book advances some proposals to rethink the current system of remedies.
Download or read book International regulations of space communications written by and published by Éditions Larcier. This book was released on 2013-06-05 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cet ouvage relatant du workshop international « International Regulations of Space Communications : Current Issues », concerne immédiatement les développements actuels dans le domaine des Communications de l’Espace. De plus, cet ouvrage a pour but de réunir les différentes opinions et points de vues d’un groupe de spécialiste de haut niveau dans ce domaine, qui sont des domaines à la fois juridiques et techniques. Ces participants expérimentés garantissent des compétences dans le domaine des communications de l’espace, ainsi qu’un véritable échange fructueux des différents points de vues des participants à cette conférence. Cet ouvrage est le résultat de cette conférence qui s’est déroulée les 23 et 24 mai 2012, à l’Université du Luxembourg.
Download or read book The Concept of State Aid Under EU Law written by Juan Jorge Piernas López and published by Oxford University Press, USA. This book was released on 2015 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: Analyzing the evolution of the legal concept of State aid in the EU, this book examines the main formulas established by the Court of Justice of the EU since the early 1950s, underpinning the legal boundaries of State aid in relation to the historical, political, economic, and legal evolution of its field of application: the internal market.
Download or read book Openbare financi n written by and published by . This book was released on 1957 with total page 848 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Biblio 1992 written by and published by . This book was released on 1992 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Supplementary Estimates C for the Fiscal Year Ending written by Canada and published by . This book was released on 1987 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt:
