Download or read book Taxpayers in International Law written by Juliane Kokott and published by Bloomsbury Publishing. This book was released on 2022-03-24 with total page 645 pages. Available in PDF, EPUB and Kindle. Book excerpt: This ground-breaking book brings clarity to the dynamically developing field of international tax law. It empowers individuals and corporate taxpayers to navigate their way around and helps tax authorities take taxpayers' rights into account from the beginning. The book is the result of several years of research conducted with the support of the International Law Association. Taxpayers in International Law puts taxpayers' rights on the global international tax agenda as the necessary counterweight and complement to Base Erosion and Profit Shifting (BEPS). Importantly, it pleads for a global minimum standard of legal protection of the fundamental rights of taxpayers and extracts the content of such rights from relevant constitutional principles of many countries around the world. The book is structured in 3 parts: Part I focusses on the legal sources and on the relations between taxation and international human rights law. Part II identifies general principles and specific taxpayers' rights, groups them into 3 categories (procedural, related to sanctions, and substantive), and analyses the different implications that arise in each of them. Part III features concrete proposals for establishing a global framework for the protection of taxpayers' rights, including guidelines for tax authorities. The book is a unique instrument for the daily work of practitioners and international tax scholars interested in securing the protection of taxpayer's fundamental rights, as well as for those involved in tax collection worldwide. Taxpayers can refer to the book to find out which rulings and concepts can help them enforce their rights; tax authorities and judges can use the book to verify which rights have to be respected.

Download or read book European Union Corporate Tax Law written by Christiana HJI Panayi and published by Cambridge University Press. This book was released on 2021-06-17 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt: What is the impact of European Union law on Member State corporate tax systems and the cross-border activities of companies?

Download or read book Precedents and Case Based Reasoning in the European Court of Justice written by Marc Jacob and published by Cambridge University Press. This book was released on 2014-03-20 with total page 357 pages. Available in PDF, EPUB and Kindle. Book excerpt: Marc Jacob analyses in depth the most important justificatory and decision-making tool of one of the world's most powerful courts.

Download or read book CJEU Recent Developments in Value Added Tax 2023 written by Georg Kofler and published by Linde Verlag GmbH. This book was released on 2024-10-31 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g., fighting VAT fraud, obligations imposed on digital platforms, taxable person, taxable transactions, place of supply, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives, as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

Download or read book In the Court We Trust written by Rob van Gestel and published by Cambridge University Press. This book was released on 2019-12-19 with total page 259 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explains the lack of dialogue between the CJEU and Supreme Administrative Courts, offering scenarios for fruitful co-actorship between them.

Download or read book The Enforcement of EU Law written by Stine Andersen and published by OUP Oxford. This book was released on 2012-11-29 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive analysis of the European Commission's general role in supervising member state compliance with EU law, this book provides a detailed assessment of centralized EU enforcement. It starts out by asking whether it is viable to establish stronger Commission powers of enforcement at this point in time. Against this backdrop, and as a means of exploring the role of the Commission, the chapters examine a number of different aspects pertaining to enforcement of EU law. Beginning with an appraisal of the Commission's function under the general EU infringement procedure stipulated in Articles 258 and 260 TFEU, the volume argues that the EU lacks independent self-sustained regime authority. Moreover, this is reflected in both substantive EU law and procedural law, including the general EU infringement procedure. Chapter two makes the case that Article 258 TFEU can usefully be explained in terms of managerialism. Chapter three analyses Article 260 TFEU concerning repetitive infringements. In particular, it asserts, EU member state sanctions sustain the managerial approach. It then goes on to examine the Commission's unsuccessful attempts to gain sharper enforcement powers through secondary legislation, and identifies the effective points of functional overlap between enforcement powers and certain types of implementing tools. Finally, it discusses the Commission's role under various non-binding, ad hoc arrangements. The concluding chapter places the general EU infringement procedure in the broader context of a comprehensive (negotiated) policy process. It argues that the enforcement stage shares many features with earlier steps in the legislative process, including flexibility and deliberation.

Download or read book The Origin and Scope of the American Doctrine of Constitutional Law written by James Bradley Thayer and published by . This book was released on 1893 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Fundamental Rights in Europe written by Federico Fabbrini and published by Oxford University Press, USA. This book was released on 2014-02 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the European system for the protection of fundamental rights. The aim is to identify the constitutional dynamics that occur as a result of the interaction between state and transnational human rights standards. Fabbrini compares the European system with the US federal system based on four case studies.

Download or read book The Past and Future of EU Law written by Luis Miguel Poiares Pessoa Maduro and published by Bloomsbury Publishing. This book was released on 2010-02-05 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book revisits, in a new light, some of the classic cases which constitute the foundations of the EU legal order and is timed to celebrate the 50th anniversary of the Rome Treaty establishing a European Economic Community. Its broader purpose, however, is to discuss the future of the EU legal order by examining, from a variety of different perspectives, the most important judgments of the ECJ which established the foundations of the EU legal order. The tone is neither necessarily celebratory nor critical, but relies on the viewpoint of the distinguished line-up of contributors - drawn from among former and current members of the Court (the view from within), scholars from other disciplines or lawyers from other legal orders (the view from outside), and two different generations of EU legal scholars (the classics revisit the classics and a view from the future). Each of these groups will provide a different perspective on the same set of selected judgments. In each short essay, questions such as 'what would have EU law been without this judgment of the Court? what factors might have influenced it?; did the judgment create expectations which were not fully fulfilled?' and so on, are posed and answered. The result is a profound, wide-ranging and fresh examination of the 'founding cases' of EU law.

Download or read book The Crown Proceedings Northern Ireland Order 1981 written by Great Britain and published by . This book was released on 1981-02-26 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Enabling power: Crown proceedings act, 1947, s. 53. Issued: 26.2.81. Made: 18.2.81. Laid: 26.2.81. Coming into force: Acc. art. 1 (1). Effect: Crown proceedings act, 1947,(as respects NI) & Merchant shipping (liability of shipowners and others) act, 1958 (as respects NI) ...

Download or read book Human Rights in the Council of Europe and the European Union written by Steven Greer and published by Cambridge University Press. This book was released on 2018-03-29 with total page 562 pages. Available in PDF, EPUB and Kindle. Book excerpt: Confusion about the differences between the Council of Europe (the parent body of the European Court of Human Rights) and the European Union is commonplace amongst the general public. It even affects some lawyers, jurists, social scientists and students. This book will enable the reader to distinguish clearly between those human rights norms which originate in the Council of Europe and those which derive from the EU, vital for anyone interested in human rights in Europe and in the UK as it prepares to leave the EU. The main achievements of relevant institutions include securing minimum standards across the continent as they deal with increasing expansion, complexity, multidimensionality, and interpenetration of their human rights activities. The authors also identify the central challenges, particularly for the UK in the post-Brexit era, where the components of each system need to be carefully distinguished and disentangled.

Download or read book EU State Aids written by Leigh Hancher and published by Sweet & Maxwell. This book was released on 2012 with total page 1283 pages. Available in PDF, EPUB and Kindle. Book excerpt: An invaluable resource to all those involved in advising or litigating matters of state aid, from lawmakers to regulators, lawyers, economists and courts. This fully revised 4th edition presents detailed practical guidance to the law and practice in the European Union as it stands today, together with the relevant primary law materials

Download or read book The Legitimacy of International Trade Courts and Tribunals written by Robert Howse and published by Studies on International Courts and Tribunals. This book was released on 2018-04-12 with total page 547 pages. Available in PDF, EPUB and Kindle. Book excerpt: 2.2 Procedural Rules and Issues

Download or read book The ABC of European Union Law written by Klaus-Dieter Borchardt and published by Office for Official Publications of the European Communities. This book was released on 2010 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recoge: 1. From Paris to Lisbon, via Rome, Maastricht, Amsterdam and Nice. 2. Fundamental values of The European Union. 3. The "Constitution" of The European Union. 4. The legal order of The EU. 5. The position of Union law in relation to the legal order as a whole.

Download or read book National Constitutions in European and Global Governance Democracy Rights the Rule of Law written by Anneli Albi and published by Springer. This book was released on 2019-05-29 with total page 1522 pages. Available in PDF, EPUB and Kindle. Book excerpt: This two-volume book, published open access, brings together leading scholars of constitutional law from twenty-nine European countries to revisit the role of national constitutions at a time when decision-making has increasingly shifted to the European and transnational level. It offers important insights into three areas. First, it explores how constitutions reflect the transfer of powers from domestic to European and global institutions. Secondly, it revisits substantive constitutional values, such as the protection of constitutional rights, the rule of law, democratic participation and constitutional review, along with constitutional court judgments that tackle the protection of these rights and values in the transnational context, e.g. with regard to the Data Retention Directive, the European Arrest Warrant, the ESM Treaty, and EU and IMF austerity measures. The responsiveness of the ECJ regarding the above rights and values, along with the standard of protection, is also assessed. Thirdly, challenges in the context of global governance in relation to judicial review, democratic control and accountability are examined. On a broader level, the contributors were also invited to reflect on what has increasingly been described as the erosion or ‘twilight’ of constitutionalism, or a shift to a thin version of the rule of law, democracy and judicial review in the context of Europeanisation and globalisation processes. The national reports are complemented by a separately published comparative study, which identifies a number of broader trends and challenges that are shared across several Member States and warrant wider discussion. The research for this publication and the comparative study were carried out within the framework of the ERC-funded project ‘The Role and Future of National Constitutions in European and Global Governance’. The book is aimed at scholars, researchers, judges and legal advisors working on the interface between national constitutional law and EU and transnational law. The extradition cases are also of interest to scholars and practitioners in the field of criminal law. Anneli Albi is Professor of European Law at the University of Kent, United Kingdom. Samo Bardutzky is Assistant Professor of Constitutional Law at the University of Ljubljana, Slovenia.

Download or read book National Courts and Preliminary References to the Court of Justice written by Krommendijk, Jasper and published by Edward Elgar Publishing. This book was released on 2021-10-26 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: This innovative book examines why national courts refer preliminary references to the European Court of Justice (ECJ), and what the referring court does with the answers. Jasper Krommendijk highlights the three core stages in the interaction between national courts and the ECJ: question, answer and follow-up, shedding new light on this under-explored area.

Download or read book Real Estate Investment Trusts In Europe written by Wolfgang Speckhahn and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: It is well known that investments in real estate provide relatively stable yields compared with stock market volatility, so it is not surprising that, with globalisation, investors have pursued such opportunities across borders, especially where foreign countries offer beneficial tax regimes. Nor it is surprising that states should fear erosion of their tax base in the presence of such investments. This groundbreaking book – the first in-depth comparative analysis of taxation of real estate investment trusts (REITs) in different European Union (EU) Member States – investigates the impact of EU law on direct taxation in the case of REITs, and whether EU policies in this area have led national legislators to adjust their REIT regimes. Presenting detailed case studies of three EU Member States – France (a well-established REIT regime), Bulgaria (a new accession state) and Spain (a recent REIT regime) – this book explores the idea of a harmonised EU REIT, and whether harmonisation among national REIT regimes may be possible. Among the issues and topics arising in the course of the presentation are the following: – ‘goodness of fit’ and adaptational soft pressure; – relevant case law from the European Court of Justice, including both tax and company law; – ‘REIT shopping’; – noncompliance of REIT regimes with EU law; and – criteria for the ‘misfit’ analysis of REIT regimes and potential infringements of EU law. The analysis ultimately documents conditions and circumstances for the creation of a harmonised ‘Euro-REIT’ by assessing the level of change on the area of direct taxation within the Member States which would be needed for such a creation to become reality, identifying common themes across different legal systems that could assist the harmonisation of laws. Throughout, a holistic view is taken, linking tax and company law with considerations of sovereignty, policy and culture. In its structured framework comparing REIT regimes, this incomparable study takes a giant step towards overcoming resistance to a common REIT taxation regime in the EU. As the first comparative study of REIT regimes to identify an emerging common understanding informed by European jurisprudence and Europeanisation policy and theory, it is sure to be welcomed by practitioners, academics and policymakers in European law and international taxation as well as European studies.