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 Space Legislation of Luxembourg written by Mahulena Hofmann and published by Kluwer Law International B.V.. This book was released on 2022-08-16 with total page 293 pages. Available in PDF, EPUB and Kindle. Book excerpt: Aerospace Law and Policy Series, Volume 22 For more than three decades, Luxembourg has been at the forefront of commercial and cooperative initiatives that have shaped a vibrant space economy. Since 2017, this formidable role in global enterprise has been brought to legal fruition with three farseeing laws designed to make Luxembourg the most favorable jurisdiction for registering commercial missions to exploit space resources. This book presents expert article-by-article commentary on these laws by scholars from the staff of the renowned SES Chair in Space, Satellite Communications and Media Law of the University of Luxembourg, as well as the first non online publication in English of the laws otherwise only available in French. For investors and operators seeking a safe and attractive legal environment in space resources activities, the Commentary will greatly clarify such crucial matters as the following: whether the authorization procedure is smooth or cumbersome, affordable or expensive; whether and which insurance is required; whether potential liability for damage caused by a space object will be capped or not; and procedures and consequences attached to termination of space activity. Each section of the Commentary follows the same structure: first the English text of the article, then its drafting history (genesis and context), then legal interpretation, and finally evaluation, including comparison with space laws of other countries. The pace of innovation in space-related technology continues to accelerate, but making tomorrow’s technical possibilities a reality requires practical legal support today. This valuable tool for the further economic development of a dynamic and competitive commercial sector offers a clear legal framework ensuring that private operators, investors and entrepreneurs working in space can be confident about their rights, including their rights to the resources they extract. The book also represents a milestone in space law for academics and practitioners in the field.
Download or read book La responsabilit civile des personnes priv es et publiques written by Georges Ravarani and published by . This book was released on 2000 with total page 608 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Non Contractual Liability Arising out of Damage Caused to Another written by Christian von Bar and published by Walter de Gruyter. This book was released on 2009-08-17 with total page 1441 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Non-contractual liability arising out of damage caused to another" is one of the three main non-contractual obligations dealt with in the DCFR. The law of non-contractual liability arising out of damage caused to another (in the Common Law known as tort law or the law of torts, but in most other jurisdictions referred to as the law of delict) is the area of law which determines whether one who has suffered a damage can on that account demand reparation (in money or in kind) from another with whom there may be no other legal connection than the causation of damage itself. Besides determining the scope and extent of responsibility for dangers of one's own or another's creation, this field of law serves to protect fundamental rights in the private law domain, that is to say horizontally between citizens inter se. Based on pan-European comparative research which annotates the work, this volume presents model rules on liability. Explanatory comments and illustrations amplify the policy decisions involved. During the drafting process, comparative material from over 25 different EU jurisdictions has been taken into account. The work therefore is not only a presentation of a future model for European rules to come but provides also a fairly detailed indication of the present legal situation in the Member States.
Download or read book Damage Caused by Genetically Modified Organisms written by Bernhard A. Koch and published by Walter de Gruyter. This book was released on 2010-10-28 with total page 983 pages. Available in PDF, EPUB and Kindle. Book excerpt: The debate about the use of genetically modified organisms in European agriculture is fuelled by the fear of the general public about potential risks of GM farming, whether substantiated or not. Transgenic food is suspected to cause bodily harm, have a negative impact upon the health of animals, weaken the productivity of conventional farmland, reduce biodiversity or otherwise deteriorate the environment, to name but a few dangers popping up in the public debate. Apart from setting standards for GM farming and requiring safety checks for transgenic products, all jurisdictions also provide for the case that such risks should materialize. These are not necessarily novel approaches - classic tort law already offers remedies for such losses. Sometimes these traditional solutions are enhanced or replaced by alternative redress schemes. This volume compares twenty European and four non-European jurisdictions in this respect and provides special analyses from an economic and insurance perspective as well as surveys of cross-border dispute resolution and international law.
Download or read book The Public Law Private Law Divide written by Mark R Freedland and published by Bloomsbury Publishing. This book was released on 2006-03-01 with total page 269 pages. Available in PDF, EPUB and Kindle. Book excerpt: The contributions brought together in this book derive from joint seminars, held by scholars between colleagues from the University of Oxford and the University of Paris II. Their starting point is the original divergence between the two jurisdictions, with the initial rejection of the public-private divide in English Law, but on the other hand its total acceptance as natural in French Law. Then, they go on to demonstrate that the two systems have converged, the British one towards a certain degree of acceptance of the division, the French one towards a growing questioning of it. However this is not the only part of the story, since both visions are now commonly coloured and affected by European Law and by globalisation, which introduces new tensions into our legal understanding of what is "public" and what is "private".
Download or read book Study on the Enforcement of State Aid Law at National Level written by Thomas Jestaedt and published by . This book was released on 2006 with total page 690 pages. Available in PDF, EPUB and Kindle. Book excerpt: Last year, the Commission presented its State Aid Action Plan: a comprehensive roadmap for the reform of State aid rules over the next five years. Improving the enforcement of the state aid rules - at all levels - is an essential part of that Action Plan. Efficient and effective enforcement is essential to maintain a level playing field for all competitors in the Single Market. But the Commission cannot enforce the rules alone: national authorities and national courts play a crucial part. They have a particularly important role in enforcing the notification and standstill obligations set out in Article 88(3) of the EC Treaty, and in recovering incompatible aid. This study confirms that there has been a sharp increase in the number of State aid related cases brought before national courts. National judges take seriously their responsibilities in the State aid arena, and are increasingly willing to take a firm stand against illegal aid and to protect individual businesses against violations of the EU rules. Regrettably, however, the powers of national courts are still not being used to the full. Companies are often hesitant to launch proceedings at national level to put an end to the illegal granting of aid to their competitors, or to assert their rights to claim compensation. In some cases, national courts themselves seem uncertain about the powers that they have in the State aid arena, and the locus standi of competitors
Download or read book Ethics and Accountability in a Context of Governance and New Public Management written by Annie Hondeghem and published by IOS Press. This book was released on 1998 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ethics and accountability have become important themes for modern government, as in most of the countries there is a severe crisis of legitimacy. Increasingly there is a feeling that performance management alone will not solve this crisis. Citizens also expect from politicians and public servants ethical responsible conduct. As to the ethics, however, there is a problem. Governance and new public management have raised new problems which cannot be solved by referring to the traditional bureaucratic ethics. Devolution and decentralisation processes have enhanced the responsibility of public servants. The increase of transparency and openness and the service orientation of public organisations have challenged the traditional values of discretion and equality before the rule. The growing interaction between the public and the private sector have raised the question of integrity. In light of these developments, it is important to update the ethical system, or reversibly, the traditional values of the public service can question some actual evolutions in government.
Download or read book Damages for Violations of Human Rights written by Ewa Bagińska and published by Springer. This book was released on 2015-10-20 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume analyses the legal grounds, premises and extent of pecuniary compensation for violations of human rights in national legal systems. The scope of comparison includes liability regimes in general and in detail, the correlation between pecuniary remedies available under international law and under domestic law, and special (alternative) compensation systems. All sources of human rights violations are embraced, including historical injustices and systematical and gross violations. The book is a collection of nineteen contributions written by public international law, international human rights and private law experts, covering fifteen European jurisdictions (including Central and Eastern Europe), the United States, Israel and EU law. The contributions, initially prepared for the 19th International Congress of Comparative law in Vienna (2014), present the latest developments in legislation, scholarship and case-law concerning domestic causes of action in cases of human rights abuses. The book concludes with a comparative report which assesses the developments in tort law and public liability law, the role of the constitutionalisation of the right to damages as well as the court practice related to the process of enforcement of human rights through monetary remedies. This country-by-country comparison allows to consider whether the value of protection of human rights as expressed in international treaties, ius cogens and in national constitutional laws justifies the conclusion that the interests at stake should enjoy protection under the existing civil liability rules, or that a new cause of action, or even a whole new set of rules, should be created in national systems.
Download or read book A defense of Currie s governmental interest analysis written by Academie De Droit International de la Haye and published by Martinus Nijhoff Publishers. This book was released on with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Convention Sur la Responsabilit Civile Des Dommages R sultant D activit s Dangereuses Pour L environnement written by Council of Europe and published by Council of Europe. This book was released on 1993-01-01 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: Opposite pages bear duplicate numbering. - Parallel text in French & English. Parallel French title: Convention sur la responsabilitâ civile des dommages râsultant d'activitâs dangereuses pour l'environment
Download or read book Recueil des Cours Collected Courses Volume 220 1990 I written by and published by Martinus Nijhoff Publishers. This book was released on 1991-01-14 with total page 414 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Academy is an institution for the study and teaching of public and private international law and related subjects. Its purpose is to encourage a thorough and impartial examination of the problems arising from international relations in the field of law. The courses deal with the theoretical and practical aspects of the subject, including legislation and case law. All courses at the Academy are, in principle, published in the language in which they were delivered in the Collected Courses of the Hague Academy of International Law. This volume contains: - Reform, but not Revolution. General Course on Private International Law, by Peter M. NORTH - Questions de droit international priv et dommages catastrophiques, par Tito BALLARINO.
Download or read book State Liability and the Law written by Bartłomiej Wróblewski and published by Taylor & Francis. This book was released on 2023-03-21 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the historical foundations of holding public authorities accountable for their acts, and discusses how and why the idea that the state should or should not be held liable became established in three significant jurisdictions. The issue of state liability for legislative acts is considered one of the most difficult and controversial problems in jurisprudence. This book analyses the development of concepts and institutions of liability for the acts of legislator pertaining to the general principles of state liability until the mid-20th century in the leading European legal systems: Germany, France and Great Britain. It is shown that, in contrast to the prevailing conviction, the lack of liability for law-making instruments was not an unassailable dogma, and that questions as to whether such liability was possible were being asked from the Middle Ages onwards. The book will be a valuable resource for academics and researchers in the areas of Constitutional Law, Public Law, History of Law, History of Legal and Political Thought, Philosophy of Law, and Comparative Legal Studies.
Download or read book Abstracts of Bulgarian Scientific Literature written by and published by . This book was released on 1972 with total page 484 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Recueil des Cours Collected Courses written by Academie De Droit International De Le Haye and published by Martinus Nijhoff Publishers. This book was released on 1990-03-01 with total page 426 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Academy is an institution for the study and teaching of public and private international law and related subjects. Its purpose is to encourage a thorough and impartial examination of the problems arising from international relations in the field of law. The courses deal with the theoretical and practical aspects of the subject, including legislation and case law. All courses at the Academy are, in principle, published in the language in which they were delivered in the "Collected Courses of the Hague Academy of International Law."
Download or read book Justifying Strict Liability written by Marco Cappelletti and published by Oxford University Press. This book was released on 2022-05-23 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: The imposition of strict liability in tort law is controversial, and its theoretical foundations are the object of vigorous debate. Why do or should we impose strict liability on employers for the torts committed by their employees, or on a person for the harm caused by their children, animals, activities, or things? In responding to this type of questions, legal actors rely on a wide variety of justifications. Justifying Strict Liability explores, in a comparative perspective, the most significant arguments that are put forward to justify the imposition of strict liability in four legal systems, two common law, England and the United States, and two civil law, France and Italy. These justifications include: risk, accident avoidance, the 'deep pockets' argument, loss-spreading, victim protection, reduction in administrative costs, and individual responsibility. By looking at how these arguments are used across the four legal systems, this book considers a variety of patterns which characterise the reasoning on strict liability. The book also assesses the justificatory weight of the arguments, showing that these can assume varying significance in the four jurisdictions and that such variations reflect different views as to the values and goals which inspire strict liability and tort law more generally. Overall, the book seeks to improve our understanding of strict liability, to shed light on the justifications for its imposition, and to enhance our understanding of the different tort cultures featuring in the four legal systems studied.
