Download or read book Intertax European Tax Review la Fiscalit Du March Commun Erop ische Steuer Zeitung written by and published by . This book was released on 1979 with total page 518 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book National Legal Presumptions and European Tax Law written by Claudia Sanò and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: Determining the burden of proof in tax law cases is usually what contributes most to the case’s outcome. Legal presumptions – those inferences that are laid down in the law rather than being the result of the court’s reasoning – play a critical role in such determinations. This very useful book uncovers the details of such presumptions which are shared among European tax law systems, thus revealing a remarkably clear path through the course of a tax law case in any Member State in the context of EU law. Referring to both legal theory and relevant case law, the author assesses whether and to what extent national legal presumptions may be deemed to be consistent with EU law, and when this is not the case, under which conditions they may be reconciled. The analysis unfolds along such avenues as the following: – the meaning of the concept of legal presumption as developed by legal theory and authoritative academic literature; – special considerations regarding presumptions in customs law, VAT, and direct taxation (harmonized and unharmonized); – how tax authorities use presumptions to simplify the assessment of tax and tackle tax avoidance or evasion, particularly in cross-border situations; – justifications asserted by the Member States in relation to restrictions on fundamental freedoms; and – standards of compatibility for national legal presumptions with EU law resulting from CJEU case law. With reference to national experience, using Italy and Belgium as specific examples, the analysis culminates in an elaboration of criteria for legal presumptions capable of meeting the test of compatibility with EU law. As an in-depth investigation of possible inconsistencies and conditions for the coexistence of EU and Member State tax law, this book will be welcomed by both taxation authority officials and taxpayer counsel. The understanding it imparts on the actual impact of EU law on the recourse to legal presumptions by national tax legislatures and the protection of European taxpayers is unsurpassed.

Download or read book Real Property Tax written by Mary A. Vance and published by . This book was released on 1985 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Annual Legal Bibliography written by Harvard Law School. Library and published by . This book was released on 1963 with total page 524 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Who Owns Whom written by and published by . This book was released on 1986 with total page 1530 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Social Innovations in the Urban Context written by Taco Brandsen and published by Springer. This book was released on 2016-04-05 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses the practice of social innovation, which is currently very much in the public eye. New ideas and approaches are needed to tackle the severe and wicked problems with which contemporary societies are struggling. Especially in times of economic crisis, social innovation is regarded as one of the crucial elements needed to move forward. Our knowledge of its dynamics has significantly progressed, thanks to an abundance of studies on social innovation both general and sector-specific. However, despite the valuable research conducted over the past years, the systematic analysis of social innovation is still contested and incomplete. The questions asked in the book will be the following: 1. What is the nature of social innovations? 2.What patterns can be identified in social innovations emerging at the local level? 3.How is the emergence and spread of social innovations related to urban governance? More precisely, which conditions and arrangements facilitate and hinders social innovation? We explore these questions using different types of data and methods, and studying different contexts. In particular, we focus on innovations that aim at solving problems of the young unemployed, single parents and migrants. This analysis is based on original research carried out in the period 2010-2013 in the framework of a European project with a specific empirical research strategy. Research was carried out in 20 cities in 10 different European countries.

Download or read book Against the Madness of Manu written by Bhimrao Ramji Ambedkar and published by . This book was released on 2013 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Martindale Hubbell International Law Directory written by and published by . This book was released on 1994 with total page 2576 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Bulletin for International Fiscal Documentation written by and published by . This book was released on 2001 with total page 718 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Alternative Investment Fund Managers Directive written by Dirk A. Zetzsche and published by Kluwer Law International B.V.. This book was released on 2015-09-14 with total page 907 pages. Available in PDF, EPUB and Kindle. Book excerpt: Apart from MiFID, the Alternative Investment Fund Managers Directive (AIFMD) may be the most important European asset management regulation of the early twenty-first century. In this in-depth analytical and critical discussion of the content and system of the directive, thirty-eight contributing authors – academics, lawyers, consultants, fund supervisors, and fund industry experts – examine the AIFMD from every angle. They cover structure, regulatory history, scope, appointment and authorization of the manager, the requirements for depositaries and prime brokers, rules on delegation, reporting requirements, transitional provisions, and the objectives stipulated in the recitals and other official documents. The challenging implications and contexts they examine include the following: – connection with systemic risk and the financial crisis; - nexus with insurance for negligent conduct; - connection with corporate governance doctrine; - risk management; - transparency; - the cross-border dimension; - liability for lost assets; - impact on alternative investment strategies, and - the nexus with the European Regulation on Long-Term Investment Funds (ELTIFR). Nine country reports, representing most of Europe’s financial centres and fund markets add a national perspective to the discussion of the European regulation. These chapters deal with the potential interactions among the AIFMD and the relevant laws and regulations of Austria, France, Germany, Italy, Luxembourg, Liechtenstein, The Netherlands, Malta and the United Kingdom. The second edition of the book continues to deliver not only the much-needed discussion of the inconsistencies and difficulties when applying the directive, but also provides guidance and potential solutions to the problems it raises. The second edition considers all new developments in the field of alternative investment funds, their managers, depositaries, and prime brokers, including, but not limited to, statements by the European Securities and Markets Authority (ESMA) and national competent authorities on the interpretation of the AIFMD, as well as new European regulation, in particular the PRIIPS Regulation, the ELTIF Regulation, the Regulation on European Venture Capital Funds (EuVeCaR), the Regulation on European Social Entrepreneurship Funds (EUSEFR), MiFID II, and UCITS V. The book will be warmly welcomed by investors and their counsel, fund managers, depositaries, asset managers, administrators, as well as regulators and academics in the field.

Download or read book Dokumentationsbulletin written by and published by . This book was released on 1983 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book National Union Catalog written by and published by . This book was released on with total page 1032 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes entries for maps and atlases.

Download or read book Euroguide written by Euroguide International S.A. and published by . This book was released on 1977 with total page 2330 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Index to Foreign Legal Periodicals written by and published by . This book was released on 1960 with total page 780 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book St Peter s Banker written by Luigi DiFonzo and published by Franklin Watts. This book was released on 1983 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Index to Statistics and Probability Permuted titles A Microbiology written by John Wilder Tukey and published by American Mathematical Society(RI). This book was released on 1973 with total page 846 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Power on Earth written by Nick Tosches and published by Arbor House Publishing. This book was released on 1986 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: Michele Sindona's Explosive Story.