Download or read book Le contentieux de la protection sociale written by Isabelle Sayn and published by Université de Saint-Etienne. This book was released on 2005 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book French Administrative Law written by Lionel Neville Brown and published by Oxford University Press, USA. This book was released on 1998 with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new edition of the leading English-language text in its field offers a complete and current overview of droit administratif, which is regarded (alongside the Napoleonic Code) as the most notable achievement of French legal science. The book includes eleven expanded appendices--with statistics, model pleadings, and other illustrations--and will prove an invaluable source for information on the courts, their procedures, and their case-loads. The approach throughout the volume is comparative, with many references to developments in UK common law and in the EC institutions.
Download or read book Comparative Tax Law written by Victor Thuronyi and published by Kluwer Law International B.V.. This book was released on 2016-04-20 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although the details of tax law are literally endless—differing not only from jurisdiction to jurisdiction but also from day-to-day—structures and patterns exist across tax systems that can be understood with relative ease. This book, now in an updated new edition, focuses on these essential patterns. It provides an immensely useful introduction to the core common knowledge that any well-informed tax lawyer or policy maker should have about comparative tax law in our times. The busy reader will welcome the compact nature of this work, which is shorter than the first edition and can be read in a weekend if one skips footnotes. The authors elucidate the commonalities and differences across countries in areas including (much of the detail new to the second edition): • general anti-avoidance rules; • court decisions striking down tax laws as violating constitutional rules against retroactivity, unequal treatment of equals, confiscation, and undue vagueness; • statutory interpretation; • inflation adjustment rules and the allowance for corporate equity; • value added tax systems; • concepts such as “tax”, “capital gain”, “tax avoidance”, and “partnership”; • corporate-shareholder tax systems; • the relationship between tax and financial accounting; • taxation of investment income; • tax authorities’ ability to obtain and process information about taxpayers; and • systems of appeals from tax assessments. The information and analysis pull together valuable material which is scattered over a disparate literature, much of it not available in English. Especially considering the dynamic nature of tax law, whose rate of change exceeds that of any other field of law, the authors’ clear identification of the underlying patterns and fundamental structures that all tax systems have in common—as well as where the differences lie—guides the reader and offers resources for further research.
Download or read book Finances Publiques written by and published by . This book was released on 1978 with total page 414 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Canada The State of the Federation 1991 written by Douglas M. Brown and published by IIGR, Queen's University. This book was released on 1991 with total page 251 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book L obligation de renvoi pr judiciel la Cour de justice written by Laurent Coutron and published by Primento. This book was released on 2014-05-27 with total page 406 pages. Available in PDF, EPUB and Kindle. Book excerpt: Amorcé par l’arrêt Köbler, un mouvement jurisprudentiel récent a conduit la Cour de justice à concevoir divers mécanismes qui permettent aux justiciables de sanctionner, directement ou indirectement, une juridiction nationale qui a méconnu son obligation de renvoi préjudiciel. C’est ainsi que les justiciables pourront solliciter la remise en cause de la chose décidée, voire de la chose jugée ou encore, chercher à engager la responsabilité «judiciaire» de l’État. On pressent pourtant que les solutions, très restrictives, forgées par la Cour de justice sont supplantées par les dispositifs nationaux. Ceux-ci paraissent en effet plus aisés à actionner, voire plus performants, qu’il s’agisse de la violation du droit au juge légal, comme en Allemagne ou en Espagne, ou encore de l’introduction du dispositif législatif suédois. La présentation – sans égal à ce jour – de près de vingt rapports nationaux permettra de mieux apprécier l’effectivité de la protection juridictionnelle dont disposent les justiciables via le renvoi préjudiciel. L’intérêt de cet ouvrage est d’autant plus vif que l’adhésion prochaine de l’Union européenne à la Convention européenne des droits de l’homme se traduira vraisemblablement par une revitalisation des dispositions permettant de sanctionner une violation de l’obligation de renvoi préjudiciel. Cet ouvrage s’adresse principalement aux magistrats et aux avocats, ainsi qu’aux universitaires spécialisés dans l’étude du droit processuel.
Download or read book Tax Amnesties written by Jacques Malherbe and published by Kluwer Law International B.V.. This book was released on 2011-01-01 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: The controversial assumption that underlies tax amnesties is that, at least in some situations, it is preferable to sacrifice the penalties for past non-compliance (and perhaps even the tax owing itself) in exchange for improved compliance in the future. Some commentators argue that tax amnesties actually undermine future compliance, because some taxpayers may be encouraged to engage in non-compliance in anticipation of future tax amnesty. Consequently, tax amnesties must be designed and implemented cautiously from a public policy perspective. The scope of this highly relevant book is impressive. It covers the experience with tax amnesties of a variety of countries, deals with the constitutionality, morality, and economic effects of tax amnesties, and discusses the compatibility of tax amnesties with international agreements, in particular, the Treaty of the European Community. As the renowned international tax expert Brian Arnold L71observes in the work's foreword: 'The book is an important contribution to the literature on tax amnesties, as there is no comparable source dealing with the topic . . . It is timely because the elimination of bank secrecy and the proliferation of Tax Information Exchange Agreements with tax havens have led several countries to adopt tax amnesty programs.
Download or read book Recueil Des Cours Collected Courses 1974 written by and published by Martinus Nijhoff Publishers. This book was released on 1975-08-22 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Academy is a prestigious international institution for the study and teaching of Public and Private International Law and related subjects. This work of the Hague Academy aims to encourage an impartial examination of the problems arising from international relations in the field of law.
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 Extraits cl s de jurisprudence cour europ enne des Droits de l Homme written by Gilles Dutertre and published by Council of Europe. This book was released on 2003-01-01 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: La première requête transmise à la Commission européenne des Droits de l'Homme date de 1955 et la Cour européenne des Droits de l'Homme a rendu son premier arrêt en 1961. La publication de tous ces arrêts et décisions représente plusieurs centaines de volumes, une abondance qui en rend la consultation parfois difficile. L'auteur de présent ouvrage - juriste - extrait l'essentiel de cette vaste jurisprudence pour la rassembler en un volume unique. En effet, celui-ci représente pour chaque article de la Convention, les passages clés d'arrêts de la Cour et de certaines décisions de la Commission, assortis de leurs commentaires. L'objectif est de fournir, en un seul document, le maximum de citations d'arrêts en une consultation concrète et directe. Ce livre offre ainsi un accès "pédagogique", synthétique et clair à la jurisprudence de la Cour du Conseil de l'Europe. Par ailleurs, une table des matières détaillée et un index donnent au lecteur différentes voies d'accès à cet ouvrage, qui devient ainsi un outil indispensable tant pour le néophyte que pour le spécialiste plus expérimenté de la Convention.
Download or read book Procedural Rules in Tax Law in the Context of European Union and Domestic Law written by Michael Lang and published by Kluwer Law International B.V.. This book was released on 2010-01-01 with total page 754 pages. Available in PDF, EPUB and Kindle. Book excerpt: EUCOTAX (European Unviersities Cooperating on TAXes) is a network of tax institutes currently consisting of eleven universities: WU (Vienna University of Economics and Business) in Austria, Katholieke Universiteit Leuven in Belgium, Corvinus University of Budapest, Hungary, Universite Paris-I Pantheon-Sorbonne in France, Universitat Osnabruck in Germany, Libera, Universita Internazionale di Studi Sociali in Rome (and Universita degli Studi di Bologna for the research part), in Italy, Fiscaal Instituut Tilburg at Tilburg University in the Netherlands, Universidad de Barcelona in Spain, Uppsala University in Sweden, Queen Mary and Westfield College at the University of London in the United Kingdom, and Georgetown University in Washington DC, United States of America. This network aims at initiating and coordinating both comparative education in taxation, through the organisation of activities such as winter courses and guest lectures, and comparative research in the field, by means of joint research projects, international conferences and exchange of researchers between various countries. European Union law barely deals with procedural questions even though they are essential for proper implementation of European Union law. The European Court of Justice has developed procedural principles in its rulings which also affect proceedings before national authorities. This is due to the fact that the principle of procedural autonomy of the Member States finds its limits where European Union law might be infringed. Therefore, domestic procedural principles and rules of the EU countries need to be interpreted in the context of European Union law requirements. This timely work seeks to identify the differences between the domestic procedural rules and principles of an array of EU and non-EU countries and analyse them in the context of European Union law requirements. Specific attention is paid to the impact of State aid rules on procedural law in tax matters, on constitutional law requirements as well as tax treaty law issues. Since customs law is already harmonized in the form of the Community Customs Code, it serves as a starting point to examine the extent to which harmonized procedural law is possible. Harmonized procedural law is also discussed in the context of a possible future Common Consolidated Corporate Tax Base as well as an EU tax levied at the European Union level.
Download or read book Openbare Financi n written by and published by . This book was released on 1951 with total page 830 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book 2011 written by and published by Walter de Gruyter. This book was released on 2013-03-01 with total page 2983 pages. Available in PDF, EPUB and Kindle. Book excerpt: Particularly in the humanities and social sciences, festschrifts are a popular forum for discussion. The IJBF provides quick and easy general access to these important resources for scholars and students. The festschrifts are located in state and regional libraries and their bibliographic details are recorded. Since 1983, more than 639,000 articles from more than 29,500 festschrifts, published between 1977 and 2010, have been catalogued.
Download or read book The Dynamics of Taxation written by Glen Loutzenhiser and published by Bloomsbury Publishing. This book was released on 2020-10-15 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together a landmark collection of essays on tax law and policy to celebrate the legacy of Professor Judith Freedman. It focuses on the four areas of taxation scholarship to which she made her most notable contributions: taxation of SMEs and individuals, tax avoidance, tax administration, and taxpayers' rights and procedures. Professor Freedman has been a major driving force behind the development of tax law and policy scholarship, not only in the UK, but worldwide. The strength and diversity of the contributors to this book highlight the breadth of Professor Freedman's impact within tax scholarship. The list encompasses some of the most renowned taxation experts worldwide; they include lawyers, economists, academics and practitioners, from Britain, Canada, Portugal, Australia, Germany, Italy, Malta, Ireland, and Ukraine.
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 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.
