Download or read book Le principe de non discrimination en droit fiscal europ en et international written by Margherita Gallo and published by . This book was released on 2020 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The principle of non discrimination in international and European tax law written by Niels Bammens and published by IBFD. This book was released on 2012 with total page 1151 pages. Available in PDF, EPUB and Kindle. Book excerpt: The principle of non-discrimination plays a vital role in international and European tax law. This dissertation analyses the interpretation given to that principle in tax treaty practice and in the direct tax case law of the Court of Justice of the European Union (ECJ) on the fundamental freedoms. The objective of this analysis is twofold: to give a clear and thorough overview of both standards and to determine whether they share a common, underlying principle of non-discrimination. In order to achieve these objectives, a comprehensive selection of case law is discussed from the perspective of the two constitutive elements of discrimination, comparability and the existence of different treatment. Moreover, attention is drawn to the question whether a domestic measure that is found to be discriminatory may nevertheless be justified on the basis of reasons of public interest. Finally, the possible interplay between both standards is addressed.
Download or read book Egalit et non discrimination en droit international et europ en written by Samantha Besson and published by . This book was released on 2014-09-09 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: Les principes d'égalité et de non-discrimination figurent parmi les principes généraux du droit les plus controversés. Leurs équivalents en droit International public et en droit européen le sont tout autant, si ce n'est plus du fait notamment de la différence de nature des entités sociales et politiques dont ce sont les ordres juridiques, de la pluralité de nature des sujets potentiellement bénéficiaires et destinataires de ces principes et de l'universalité de leur champ d'application. Curieusement, mémo si ces principes ont été abondamment traités en droit national, la question leste encore relativement nouvelle en droit international public, hormis dans le domaine des droits de l'homme. La discussion est beaucoup plus nourrie en droit de l'Union européenne du fait de ses origines dans la réglementation du marché intérieur, mème si la fragmentation actuelle des normes européennes relatives .à la question est un obstacle à une discussion globale du thème, De manière générale, cependant, on trouve encore peu de discussions des principes juridiques d'égalité et /ou de non-discrimination qui fassent le pont avec les discussions philosophiques correspondantes en philosophie morale et politique. Le présent ouvrage tente d'identifier ces difficultés théoriques propres à l'égalité et la non discrimination en droit international et européen et d'y apporter des débuts de réponse. Fruit du septième colloque doctoral de l'Ecole doctorale Fondements du droit européen et international et sixième volume de la collection du même nom, il réunit des contributions en anglais et en français rédigées par des doctorales des universités suisses romandes et alémaniques et d'universités européennes partenaires, mais aussi d'intervenants externes invités aux différentes sessions du colloque.
Download or read book Mutual Assistance for the Recovery of Tax Claims written by Maria Amparo Grau Ruiz and published by Kluwer Law International B.V.. This book was released on 2003-01-14 with total page 357 pages. Available in PDF, EPUB and Kindle. Book excerpt: In-depth analysis of the potential powers and necessary limits of the mutual assistance function at the national administrative level. Includes recommendations for the strengthening and effectiveness of mutual assistance procedures, considers the growing role of multilateral treaties, and envisions the possibility of an international fiscal court.
Download or read book EC Law and the Sovereignty of the Member States in Direct Taxation written by Mathieu Isenbaert and published by IBFD. This book was released on 2010 with total page 925 pages. Available in PDF, EPUB and Kindle. Book excerpt: In order to develop a suitable framework for the analysis of the European Court of Justice (ECJ) case law, it is first analysed what significance, if any, the concept of 'sovereignty' has in the contemporary supranational environment of the European Union. All too often, tax scholars equate 'sovereignty' with the concepts of 'competence' or 'jurisdiction'. It will be established in this thesis that a much more specific and higher-level meaning is to be attributed to the 'sovereignty' concept, which goes beyond the strictly legal concepts of 'competence' or 'jurisdiction'. The cornerstone of this thesis, however, is an extensive analysis of the case law of the ECJ in direct tax matters, including a comparison with its non-tax case law. A new kind of methodology is used in discussing the cases: they are categorized according to whether a discrimination - or a restriction - based analysis was applied by the ECJ.
Download or read book Abuse of EU Law and Regulation of the Internal Market written by Alexandre Saydé and published by Bloomsbury Publishing. This book was released on 2014-12-01 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt: How can the concept of abuse of European Union law – which can be defined as undesirable choice of law artificially made by a private citizen – generate so much disagreement among equally intelligent individuals? Seeking to transcend the classical debate between its supporters and adversaries, the present study submits that the concept of abuse of EU law is located on three major fault-lines of EU law, which accounts for the well-established controversies in the field. The first fault-line, which is common to all legal orders, opposes legal congruence (the tendency to yield equitable legal outcomes) to legal certainty (the tendency to yield predictable legal outcomes). Partisans of legal congruence tend to advocate the prohibition of abuses of law, whereas partisans of legal certainty tend to oppose it. The second fault-line is specific to EU law and divides two conceptions of the regulation of the internal market. If economic integration is conceived as the promotion of cross-border competition among private businesses (the paradigm of 'regulatory neutrality'), choices of law must be proscribed as abusive, for they distort business competition. But if economic integration is intended to promote competition among Member States (the paradigm of 'regulatory competition'), choices of law by EU citizens represent a desirable process of arbitrage among national laws. The third and final fault-line corresponds to the tension between two orientations of the economic constitution of the European Union, namely the fear of private power and the fear of public power. Those who fear private power most tend to endorse the prohibition of abuses of law, whereas those who fear public power most tend to reject it. Seen in this way, the concept of abuse of EU law offers a forum in which fundamental questions about the nature and function of EU law can be confronted and examined in a new light. In May 2013, the thesis that this book was based on won the First Edition of the European Law Faculties Association Award for Outstanding Doctoral Thesis.
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 Indirect Discrimination written by Christa Tobler and published by Intersentia nv. This book was released on 2005 with total page 540 pages. Available in PDF, EPUB and Kindle. Book excerpt: Updated habilitation thesis, submitted in 2003 to the Law Faculty of the University of Basel, analysing indirect discrimination in a broad and comparative context. Focuses on the development of the legal concept in EC law and its application in a great number of areas, including internal taxation of goods, freedom of establishment, sex equality, etc. Discusses demarcation issues between direct and indirect discrimination, and applying the concepts in concrete cases.
Download or read book The Idea of Economic Constitution in Europe written by and published by BRILL. This book was released on 2022-06-08 with total page 847 pages. Available in PDF, EPUB and Kindle. Book excerpt: Behind the controversies that have marked the history of the idea of Economic Constitution emerges the highly political issue of the room for manoeuvre left to public authorities in the economic sphere. The notion thus encapsulates a fundamental tension: between democracy and rule of law, which model of legal ordering of the economy should prevail? From physiocrats to neo-liberals, from the Weimar Republic to European integration, from national constitutions to Global Governance, this collective book invites us to explore the genealogy of the controversial concept of Economic Constitution. The result of this interdisciplinary dialogue is a comprehensive reflection on the legal and political issues at stake in the current constitutionalization of the market order in Europe. Contributors are: Philippe Steiner, Guillaume Grégoire, Hugues Rabault, Peter C. Caldwell, Thomas Biebricher, Werner Bonefeld, Serge Audier, Vincent Valentin, Pieter van Cleynenbreugel, Xavier Miny, Frédéric Marty, Claire Mongouachon, Hans-Wolfgang Micklitz, Francesco Martucci, Michael Wilkinson, Hjalte Lokdam, Susanna Maria Cafaro, Peter Lindseth, Cristina Fasone, Pierre Nihoul, François Colly, Peter-Christian Müller-Graff, Tony Prosser, Damien Piron, Mahmoud Mohamed Salah, Stephen Gill, Thibault Biscahie, Sebastien Adalid, and Christian Joerges. Derrière les controverses qui jalonnent l’histoire de l’idée de Constitution économique émerge la question éminemment politique de la marge de manœuvre laissée aux autorités publiques dans la sphère économique. La notion cristallise ainsi une tension fondamentale : entre démocratie et État de droit, quel doit être modèle d’organisation et d’ordonnancement juridique de l’économie? Des physiocrates aux néolibéraux, de la République de Weimar à l’intégration européenne, des constitutions nationales à la Global Governance, cet ouvrage collectif nous invite dès lors à explorer la généalogie du concept polémique de Constitution économique. Les auteurs ouvrent alors, à travers un dialogue interdisciplinaire constant, une réflexion globale autour des enjeux juridiques et politiques du processus actuel de constitutionnalisation de l’ordre de marché en Europe.
Download or read book Annuaire de la Convention Europ enne Des Droits de L homme written by Council of Europe and published by Martinus Nijhoff Publishers. This book was released on 1994-05-24 with total page 722 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume of the Yearbook of the European Convention on Human Rights, prepared by the Directorate of Human Rights of the Council of Europe relates to 1990. Its presentation follows that of the previous volume. Part one contains basic texts and information of a general nature; Part two deals with the European Commission of Human Rights; Part three with the European Court of Human Rights; Part four with the Resolutions of the Committee of Ministers; and Parts five and six with the other work of the Council of Europe in the field of human rights, the situation in the Member States, and developments within the European Communities. A Bibliography and Index are included.Ce volume de l'Annuaire de la Convention européenne des Droits de l'homme, préparé par la Direction des Droits de l'homme du Conseil de l'Europe, concerne l'année 1990. La première partie contient des textes fondamentaux; la deuxième partie contient les rapports de la Commission européenne des Droits de l'homme; la troisième partie donne des informations sur la Cour européenne des Droits de l'homme; la quatrième partie contient les Résolutions du Comité des Ministres; et les cinquième et sixième parties regroupent toutes les autres activités concernant la Convention dans le cadre du Conseil de l'Europe et comprennent des informations sur les débats devant les parlements nationaux et sur les développements au sein des Communautés européennes concernant la protection des droits de l'homme. Le volume se termine avec une bibliographie et une index alphabétique.
Download or read book Bulletin for International Fiscal Documentation written by International Bureau of Fiscal Documentation and published by . This book was released on 1975 with total page 918 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Discriminatie in verzekering 7de Internationaal Colloquium Discrimination et assurance 7me Colloque International Droit europen des assurances written by and published by Maklu. This book was released on 2007 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Revue hell nique de droit international written by and published by . This book was released on 1994 with total page 498 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International review of penal law written by and published by . This book was released on 1971 with total page 728 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Tax Residence and Mobility written by Edoardo Traversa and published by . This book was released on 2018 with total page 764 pages. Available in PDF, EPUB and Kindle. Book excerpt: The concept of residence lies at the core of corporate income taxation. In domestic tax systems, the essential function of the residence concept is to subject resident corporate taxpayers to full tax liability, usually on a worldwide basis. In tax treaties, residence plays a fundamental role in the allocation of taxing powers between states. Moreover, within the European Union, it gives access to the legal protection granted to companies by internal market rules, whether contained in EU treaties (fundamental freedoms) or in tax directives. Today, however, the globalization and the digitalization of the economy are putting residence under heavy pressure. Within multinational enterprises, the geographical dislocation of the functions performed by people and entities within the multinational group makes it harder to identify a central place of decision or management in cases where this place is not the same as the place where the company was incorporated. Moreover, tax planning strategies involving location or the transfer of residence to low-tax jurisdictions have come under the spotlight of international organizations, such as the OECD and the European Union. Against this background, this book examines the notion of residence from a comparative, EU and international law perspective. It is divided into two parts. Part one comprises a general introductory report, as well as five thematic reports on key present and future issues concerning the tax residence of companies. Part two comprises the national reports of 14 EU Member States and 6 non-EU Member States (Norway, Russia, Serbia, Turkey, Ukraine and the United States). Those reports contain an extensive analysis of the definition and function of corporate tax residence on the basis of a questionnaire (which is included as an appendix in this book). With contributions from renowned academics from Europe and beyond, this book offers an insightful and multifaceted perspective on a fundamental concept of domestic and international taxation.
Download or read book Making the Declaration Work written by Claire Charters and published by International Work Group for Indigenous Affairs. This book was released on 2009 with total page 404 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The United Nations Declaration on the Rights of Indigenous Peoples is a culmination of a centuries-long struggle by indigenous peoples for justice. It is an important new addition to UN human rights instruments in that it promotes equality for the world's indigenous peoples and recognizes their collective rights."--Back cover.
Download or read book Belgian review of international law written by and published by . This book was released on 1996 with total page 784 pages. Available in PDF, EPUB and Kindle. Book excerpt:
