Download or read book The Impact of Community Law on Tax Treaties Issues and Solutions written by Pasquale Pistone and published by Kluwer Law International B.V.. This book was released on 2002-03-11 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: Study on the question of harmonization of direct taxation among European Community Member States: how Member States must comply with EC Law as they apply their tax treaties, how EC law regulates cross-border tax issues within the Community, and how EC law affects tax treaties between EU Member States and third countries. The book provides expert commentary on 27 leading tax cases from the European Court of Justice, and gives the proposal of EC Model Tax Convention, which combines existing provisions of international tax law with the principles of Community tax law.
Download or read book The New World of Work written by Vaughan-Whitehead, Daniel and published by Edward Elgar Publishing. This book was released on 2021-12-16 with total page 672 pages. Available in PDF, EPUB and Kindle. Book excerpt: Actors in the world of work are facing an increasing number of challenges, including automatization and digitalization, new types of jobs and more diverse forms of employment. This timely book examines employer and worker responses, challenges and opportunities for social dialogue, and the role of social partners in the governance of the world of work.
Download or read book Human rights and criminal procedure written by Jeremy McBride and published by Council of Europe. This book was released on 2018-06-18 with total page 529 pages. Available in PDF, EPUB and Kindle. Book excerpt: A practical tool for legal professionals who wish to strengthen their skills in applying the European Convention on Human Rights and the case law of the European Court of Human Rights in their daily work This is the second and expanded edition of a handbook intended to assist judges, lawyers and prosecutors in taking account of the requirements of the European Convention on Human Rights and its Protocols (“the European Convention”) – and more particularly of the case law of the European Court of Human Rights – when interpreting and applying codes of criminal procedure and comparable or related legislation. It does so by providing extracts from key rulings of the European Court and the former European Commission of Human Rights that have determined applications complaining about one or more violations of the European Convention in the course of the investigation, prosecution and trial of alleged offences, as well as in the course of appellate and various other proceedings linked to the criminal process.
Download or read book Tilburg Foreign Law Review written by and published by . This book was released on 1996 with total page 460 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Contributions of the CJEU and the ECtHR in the Field of Taxpayers Procedural Safeguards written by Lyubomir Antonov and published by GRIN Verlag. This book was released on 2023-06-23 with total page 483 pages. Available in PDF, EPUB and Kindle. Book excerpt: Doctoral Thesis / Dissertation from the year 2023 in the subject Law - Tax / Fiscal Law, University of Strasbourg (Centre for International and European Studies), course: European Tax Law, language: English, abstract: The thesis addresses the challenge to compare both the CJEU and the ECtHR case-laws dealing with issues concerning the taxpayers' procedural rights. Those courts faced the same difficulty to guarantee the European taxpayers' rights while neither the EU Founding Treaties, nor the European Convention on Human Rights include stipulations with sheer fiscal purpose. However, despite that apparent mutism, the Convention and EU law turn out today to be fundamental sources in the field of taxation. Similarly to the CJEU, who impelled the Member States to direct taxation "downward harmonisation", the ECtHR set up a constructive case-law, which unveiled fiscal perspectives over stipulations that have not been conceived originally under such conception. The thesis is focused on the contributions both European courts delivered in the field of taxpayers' procedural safeguards and investigates into the existence of a common corpus: all taxation phases are thus covered, regardless of whether it is in the stage of tax base assessment, tax liquidation or tax collection, but as well and mostly so regarding the administrative oversight and prospective sanctions that could result from. The thesis overpasses its initial scope in order to examine legal tools and reasoning patterns European justices in both courts have put in place in order to give rise to taxpayers' real procedural safeguards.
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 European Yearbook 1996 written by J. -P Chauvet and published by Martinus Nijhoff Publishers. This book was released on 1998-12-01 with total page 1336 pages. Available in PDF, EPUB and Kindle. Book excerpt: The "European Yearbook" promotes the scientific study of nineteen European supranational organisations, including the Organisation for Economic Co-operation and Development (OECD). Each volume contains a detailed survey of the history, structure and yearly activities of each organisation and an up-to-date chart providing a clear overview of the member states of each organisation. In addition, a number of articles on topics of general interest are included in each volume. A general index by subject and name, and a cumulative index of all the articles which have appeared in the "Yearbook," are included in every volume and provide direct access to the "Yearbook"'s subject matter. Each volume contains a comprehensive bibliography covering the year's relevant publications. This is an indispensable work of reference for anyone dealing with the European institutions.
Download or read book Security of Residence of Long term Migrants written by C. A. Groenendijk and published by Council of Europe. This book was released on 1998-01-01 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes separate chapters on the law affecting immigrants in 18 European countries
Download or read book Horizontal Tax Coordination written by Michael Lang and published by IBFD. This book was released on 2012 with total page 375 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book is the result of a research project entitled 'Horizontal Tax Coordination within the EU and within States' that was conducted by the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business). The aim of this project was to examine the role court judgments have played in the framework of tax harmonization in federal states and how decisive this impact was. In this respect the participants took also a closer look at ECJ case law and how it may be compared to other jurisdictions where federal fiscal structures exist, such as the United States, Switzerland, Belgium, Spain, Austria, Russia, Mexico, Brazil, India and Australia. The judgments of the various courts were contrasted with each other in order to learn more about the impact on harmonization in the field of tax law. From these findings conclusions for the purpose of EU tax policy were drawn."--Back cover.
Download or read book Enjeux europ ens et mondiaux de la protection des donn es personnelles written by Alain Grosjean and published by Éditions Larcier. This book was released on 2016-02-10 with total page 367 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cet ouvrage offre une analyse des grands enjeux en matière de protection des données à caractère personnel, à la lumière des dispositions de la proposition de règlement européen et des législations européennes en vigueur. Nous assistons actuellement à une véritable révolution sociale, économique et technologique. L’exploitation des données avec le big data, l’internet des objets, va changer le monde. Face aux avancées, mais également aux inquiétudes que cette révolution suscite, il est important de s’appuyer sur les droits fondamentaux. Ainsi l’ouvrage revient sur la jurisprudence tant de la Cour de justice européenne que celle de la Cour européenne des droits de l’homme. Une attention particulière est également donnée au champ d’application territorial de la proposition de règlement et au transfert des données. L’ouvrage met également en relief la perception américaine des règles de protection des données personnelles par rapport aux dernières négociations entre l’Europe et les Etats-Unis ; il traite en particulier du droit à l’oubli, du profilage ou de la notification des failles de sécurité ; il met en exergue les défis de la protection des données personnelles dans le domaine des services financiers, notamment en matière de fraude au paiement. L’ouvrage s’intéresse ainsi non seulement aux mesures à prendre par les entreprises pour respecter les règles de protection des données, mais aussi à la façon des autorités de les faire respecter. Un ouvrage qui propose une approche aussi bien juridique que pratique sur le sujet. À PROPOS DE L'ÉDITEUR Larcier Group, composé des marques d’édition juridique prestigieuses que sont Larcier, Bruylant, Promoculture-Larcier, propose des solutions documentaires adaptées aux besoins spécifiques de tous les professionnels du droit belge, luxembourgeois et français (avocats, magistrats, notaires, juristes d’entreprise,...). Fournisseur historique et privilégié de toutes les sources du droit, son offre éditoriale est composée, notamment, de la base de données juridique la plus complète de Belgique (Strada lex), de plus de 300 nouvelles monographies par an, plus de 70 revues juridiques, plusieurs collections de Codes, de logiciels de calculs et d’un riche catalogue de formations. Larcier Group est l’éditeur numéro 1 dans le segment juridique en Belgique.À côté de ce segment juridique, Larcier Group s’adresse également aux professions économiques et aux professions RH en Belgique avec sa marque Larcier Business et son offre éditoriale principalement numérique.Avec Indicator, Larcier Group fait partie, depuis juin 2016, du Groupe Éditions Lefebvre- Sarrut, à présent leader en Belgique sur tous les segments de l’édition juridique et fiscale.
Download or read book Annual Legal Bibliography written by Harvard Law School. Library and published by . This book was released on 1981 with total page 784 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Bibliographia economica universalis written by and published by . This book was released on 1906 with total page 378 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 European Contract Law written by Bénédicte Fauvarque-Cosson and published by Walter de Gruyter. This book was released on 2009-04-27 with total page 649 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Association Henri Capitant des Amis de la Culture Juridique Française and the Société de législation comparée joined the academic network on European Contract Law in 2005 to work on the elaboration of a "common terminology" and on "guiding principles" as well as to propose a revised version of the Principles of European Contract Law (PECL). The results of this work were sent to the European Commission and have already been published in French. The English translation is now being published by sellier.elp. This work could contribute to the wider European project. The part on the guiding principles could be a component of the CFR, in the form of "black letter" model rules or recitals. The part on terminology is, in itself, useful for the elaboration of the final various linguistic versions of the CFR. It finds its place within the materials which will accompany the model rules. Last but by no means least, the revised version of the PECL should be considered by the European institutions as an alternative set of model rules on contract law.
Download or read book Treaty on the Functioning of the European Union a Commentary written by Robert Böttner and published by Springer Nature. This book was released on 2023 with total page 1510 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Commentary on the Treaty on the Functioning of the European Union (four volumes) is a major European project that aims to contribute to the development of ever closer conceptual and dogmatic standpoints with regard to the creation of “Europeanised research on Union law”. Following on from the Commentary on the Treaty on European Union, this book presents detailed explanations, article by article, of all the provisions of the TFEU, discussing the application of Union law in the national legal orders and its interpretation by the Court of Justice of the EU. The authors are academics and practitioners from all across Europe and different legal traditions, some from a constitutional law background, others experts in the field of international law and EU law. Reflecting the various approaches to European legal culture, this book promotes a system concept of European Union law toward more unity notwithstanding its rich diversity grounded in national traditions.
Download or read book Constituting Europe written by Andreas Føllesdal and published by . This book was released on 2013 with total page 441 pages. Available in PDF, EPUB and Kindle. Book excerpt: At fifty, the European Court of Human Rights finds itself in a new institutional setting. With the EU joining the European Convention on Human Rights in the near future, and the Court increasingly having to address the responsibility of states in UN-lead military operations, the Court faces important challenges at the national, European and international levels. In light of recent reform discussions, this volume addresses the multi-level relations of the Court by drawing on existing debates, pointing to current deficits and highlighting the need for further improvements.
