Download or read book Quo Vadis droit luxembourgeois written by Barreau du Luxembourg and published by Primento. This book was released on 2013-06-25 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: La première session des conférences du Juristendag luxembourgeois s’est tenue le 27 novembre 2012 à Luxembourg. Quo Vadis, droit luxembourgeois ? C’est à cette question, succincte mais féconde en interrogations, que l’ouvrage est consacré. D’éminents spécialistes du droit luxembourgeois nous font part de leur vision, en apportant leur réponse à cette question. La publication des actes de leurs interventions offre un éclairage pratique, académique, politique et comparé de l’évolution temporelle et matérielle du droit applicable au Luxembourg. Quo Vadis, droit luxembourgeois ? permet un retour sur ce droit, depuis ses racines, puisant au sein des traditions juridiques qui l’entourent, jusqu’à son arborescence, modelée par des nécessités et influences nouvelles, d’origines interne, européenne et internationale. À travers sa genèse, ce sont les sources, la nature, l’élaboration, le contrôle et finalement les orientations prises par ce corps juridique qui sont ainsi décryptés au prisme de sujets les plus variés. Quo vadis droit luxembourgeois ? propose ainsi un point de repère et de compréhension à tout juriste néophyte devant appréhender le droit luxembourgeois, et permettant aux initiés de consolider leurs acquis sur un sujet si vaste.
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 525 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 Quo Vadis droit luxembourgeois written by Barreau du Luxembourg and published by Éditions Larcier. This book was released on 2013-06-25 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: La première session des conférences du Juristendag luxembourgeois s’est tenue le 27 novembre 2012 à Luxembourg. Quo Vadis, droit luxembourgeois ? C’est à cette question, succincte mais féconde en interrogations, que l’ouvrage est consacré. D’éminents spécialistes du droit luxembourgeois nous font part de leur vision, en apportant leur réponse à cette question. La publication des actes de leurs interventions offre un éclairage pratique, académique, politique et comparé de l’évolution temporelle et matérielle du droit applicable au Luxembourg. Quo Vadis, droit luxembourgeois ? permet un retour sur ce droit, depuis ses racines, puisant au sein des traditions juridiques qui l’entourent, jusqu’à son arborescence, modelée par des nécessités et influences nouvelles, d’origines interne, européenne et internationale. À travers sa genèse, ce sont les sources, la nature, l’élaboration, le contrôle et finalement les orientations prises par ce corps juridique qui sont ainsi décryptés au prisme de sujets les plus variés. Quo vadis droit luxembourgeois ? propose ainsi un point de repère et de compréhension à tout juriste néophyte devant appréhender le droit luxembourgeois, et permettant aux initiés de consolider leurs acquis sur un sujet si vaste.
Download or read book Guide to the Luxembourg Corporate Tax Return written by Maude Bologne and published by Éditions Larcier. This book was released on 2019-11-12 with total page 399 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past several years, there has been a steady increase in the number of resident taxpayers subject to the various taxes on income and net worth in Luxembourg. However, until now, no complete and up-to-date documentation has been available to guide taxpayers in the preparation of their tax returns. This book, which is both detailed and highly readable, is a practical response to that information gap. This first English edition is based on tax legislation which is effective in Luxembourg as at 31 December 2018 and provides guidance on how to complete the online corporate income tax, municipal business tax and net worth tax return for resident corporations and how to submit the mandatory electronic declaration. This book undertakes a page-by-page analysis of the tax return form for commercial companies and the annexes to that form and draws attention to the most important laws, regulations and administrative circulars currently in force. The book also incorporates many practical examples. These features make this book an ideal reference guide for resident corporations in Luxembourg.
Download or read book National Constitutions in European and Global Governance Democracy Rights the Rule of Law written by Anneli Albi and published by Springer. This book was released on 2019-05-29 with total page 1522 pages. Available in PDF, EPUB and Kindle. Book excerpt: This two-volume book, published open access, brings together leading scholars of constitutional law from twenty-nine European countries to revisit the role of national constitutions at a time when decision-making has increasingly shifted to the European and transnational level. It offers important insights into three areas. First, it explores how constitutions reflect the transfer of powers from domestic to European and global institutions. Secondly, it revisits substantive constitutional values, such as the protection of constitutional rights, the rule of law, democratic participation and constitutional review, along with constitutional court judgments that tackle the protection of these rights and values in the transnational context, e.g. with regard to the Data Retention Directive, the European Arrest Warrant, the ESM Treaty, and EU and IMF austerity measures. The responsiveness of the ECJ regarding the above rights and values, along with the standard of protection, is also assessed. Thirdly, challenges in the context of global governance in relation to judicial review, democratic control and accountability are examined. On a broader level, the contributors were also invited to reflect on what has increasingly been described as the erosion or ‘twilight’ of constitutionalism, or a shift to a thin version of the rule of law, democracy and judicial review in the context of Europeanisation and globalisation processes. The national reports are complemented by a separately published comparative study, which identifies a number of broader trends and challenges that are shared across several Member States and warrant wider discussion. The research for this publication and the comparative study were carried out within the framework of the ERC-funded project ‘The Role and Future of National Constitutions in European and Global Governance’. The book is aimed at scholars, researchers, judges and legal advisors working on the interface between national constitutional law and EU and transnational law. The extradition cases are also of interest to scholars and practitioners in the field of criminal law. Anneli Albi is Professor of European Law at the University of Kent, United Kingdom. Samo Bardutzky is Assistant Professor of Constitutional Law at the University of Ljubljana, Slovenia.
Download or read book The Role of Monarchy in Modern Democracy written by Robert Hazell and published by Bloomsbury Publishing. This book was released on 2020-09-17 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: How much power does a monarch really have? How much autonomy do they enjoy? Who regulates the size of the royal family, their finances, the rules of succession? These are some of the questions considered in this edited collection on the monarchies of Europe. The book is written by experts from Belgium, Denmark, Luxembourg, the Netherlands, Norway, Spain, Sweden and the UK. It considers the constitutional and political role of monarchy, its powers and functions, how it is defined and regulated, the laws of succession and royal finances, relations with the media, the popularity of the monarchy and why it endures. No new political theory on this topic has been developed since Bagehot wrote about the monarchy in The English Constitution (1867). The same is true of the other European monarchies. 150 years on, with their formal powers greatly reduced, how has this ancient, hereditary institution managed to survive and what is a modern monarch's role? What theory can be derived about the role of monarchy in advanced democracies, and what lessons can the different European monarchies learn from each other? The public look to the monarchy to represent continuity, stability and tradition, but also want it to be modern, to reflect modern values and be a focus for national identity. The whole institution is shot through with contradictions, myths and misunderstandings. This book should lead to a more realistic debate about our expectations of the monarchy, its role and its future. The contributors are leading experts from all over Europe: Rudy Andeweg, Ian Bradley, Paul Bovend'Eert, Axel Calissendorff, Frank Cranmer, Robert Hazell, Olivia Hepsworth, Luc Heuschling, Helle Krunke, Bob Morris, Roger Mortimore, Lennart Nilsson, Philip Murphy, Quentin Pironnet, Bart van Poelgeest, Frank Prochaska, Charles Powell, Jean Seaton, Eivind Smith.
Download or read book Legislation in Europe written by Ulrich Karpen and published by Bloomsbury Publishing. This book was released on 2020-12-10 with total page 603 pages. Available in PDF, EPUB and Kindle. Book excerpt: Following on from the first volume, this unique book is the only collection of native analyses of the status of legislation in 30 European jurisdictions plus the EU. Each chapter, written by a national authority in the legislative field, presents and critically assesses: - the national constitutional environment and its connection with EU law; - the nature and types of legislation; - the legislative process; - the drafting process; - jurisprudence conventions; - the training of drafters. The book opens with a comparative chapter on the these six themes, and concludes with an analysis of trends and best practices in Europe. Legislation in Europe is a necessary addition to law and policy libraries, law-making institutions and agencies, and an invaluable tool for constitutional and drafting academics and practitioners.
Download or read book Challenges in the Field of Economic and Financial Crime in Europe and the US written by Katalin Ligeti and published by Bloomsbury Publishing. This book was released on 2017-02-23 with total page 403 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the past few years, criminal justice systems have faced important global challenges in the field of economic and financial crime. The 2008 financial crisis revealed how strongly financial markets and economies are interconnected and illustrated that misconduct in the economic and financial sectors is often of a systemic nature, with wide-spread consequences for a large number of victims. The prevention, control and punishment of such crimes is thus confronted with a strong globalisation. Moreover, continuous technological evolutions and socio-economic developments make the distinction between socially desirable and undesirable behaviour more problematic. Besides, economic and financial misconduct is notoriously difficult to detect and investigate. In light of these challenges, legislators and law enforcers have been searching for adequate responses to combat economic and financial crime by adapting existing policies, norms and practices and by creating new enforcement mechanisms. The purpose of this volume is to analyse those challenges in the field of economic and financial crime from different perspectives, and to examine which particular solutions criminal justice systems across Europe give to those challenges. The volume has four parts. The first part focuses on a number of key questions with respect to substantive criminal law, whereas the second part will address issues affecting the administration of justice and criminal procedure. Part three then explores particular challenges concerning multi-agency cooperation and multi-disciplinary investigations. Finally, part four will concentrate on issues regarding shared or integrated enforcement models.
Download or read book The Making of the Civil Codes written by Michele Graziadei and published by Springer Nature. This book was released on 2022-11-21 with total page 415 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book provides in-depth analysis of the new perspectives on codifications, and of the related reforms, that give recognition to new ideas, new needs, and new techniques. The contributions from several jurisdictions collected in this book provide a much needed evaluation of the current impact of codification on the law and are a first, essential reference for assessing the importance of civil law codifications in the contemporary world.
Download or read book Preliminary References to the Court of Justice of the European Union and Effective Judicial Protection written by Clelia Lacchi and published by Éditions Larcier. This book was released on 2020-09-09 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: The preliminary reference procedure under Article 267 TFEU is the keystone of the EU judicial system and its legal order. Based on a dialogue between the Court of Justice and national courts, it is strictly linked to the protection of the rights that individuals derive from EU law. This book focuses on this procedure from the perspective of the right to effective judicial protection, in light of Article 19(1), second subparagraph, TEU and Article 47 of the Charter of Fundamental Rights of the EU. It explores the level of protection that is ensured to individuals in order to access to the Court of Justice through preliminary references on the validity of EU acts and on the interpretation of EU law. The book offers a threefold perspective on preliminary references, through an analysis of the case law of the Court of Justice itself, of the European Court of Human Rights in relation to Article 6(1) ECHR, and of the constitutional courts of Austria, Croatia, Czech Republic, Germany, Slovakia, Slovenia, and Spain, where the national courts’ refusals to refer can lead to the violation of national constitutional rights. It further investigates the obligations for Member States and national courts in the framework of the preliminary reference procedure and how the right to effective judicial protection affects them. The examination outlines the implications that could flow from the recognition of a right for individuals to have a question referred to the ECJ, as part of the right to effective judicial protection under EU law, in particular its nature and its enforcement. Building upon the existing system of sanctions for the violations of the obligation to submit a preliminary question, the book advances some proposals to rethink the current system of remedies.
Download or read book Blocking Patents in European Competition Law written by Angelika S. Murer and published by Kluwer Law International B.V.. This book was released on 2021-12-03 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt: In practice and jurisprudence in European competition law, it is especially difficult to define the boundaries of patent abuse as an offence. In this thoroughly researched book, the author answers the question of when and how an application for a blocking patent can amount to an abuse of a dominant position under Article 102 TFEU. Drawing on legal literature and European Union (EU) case law, the presentation analyses a constellation of blocking patenting strategies and proposes potential remedies where abuse is involved. With detailed descriptions of the characteristics of potentially abusive and non-abusive behaviour regarding applications for blocking patents, the book provides the following and more: a comprehensive analysis of the case law of the EU courts on the abuse of a dominant position in cases which involve intellectual property rights; insights on how patenting strategies affect competition with a particular focus on the application of blocking patents; an overview of the developments in doctrine and practice which led to the current understanding of the seemingly conflictual goals of competition and intellectual property law; and insights on the difficulties of defining relevant markets and establishing whether an undertaking holds a dominant position. The book illustrates the mechanisms of blocking patenting strategies with examples from the pharmaceutical industry because blocking strategies have particular relevance in applying for patents in that context. A test scheme for analysing the application of a blocking patent under Article 102 TFEU is included. Additionally, the book provides an outlook on the topic of patents and shortages of supply in light of the COVID pandemic. Practitioners and policymakers requiring an understanding of the conceptual framework of the abuse concept within EU competition law and how it relates to patent strategies will welcome this invaluable book. They will not only be able to set the conduct of applying for blocking patents into the Article 102 TFEU context but also have decisive tools to approach questions on the intersection of patent law and competition law in the EU.
Download or read book A Legal Geography of Yugoslavia s Disintegration written by Ana S. Trbovich and published by Oxford University Press. This book was released on 2008-02-05 with total page 537 pages. Available in PDF, EPUB and Kindle. Book excerpt: The author explains the violent break-up of the former Yugoslavia in the early 1990s in the context of two legal principles - sovereignty and the self-determination of peoples. She also offers an analysis of Kosovo's future status, international recognition of secession, implications for other conflicts, and much more.
Download or read book Quo vadis ius societatum written by Pieter Sanders and published by . This book was released on 1973 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Access to European Union written by Nicholas Moussis and published by . This book was released on 2006 with total page 586 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the 15th edition of this publication which takes an interdisciplinary approach to explore European integration and the development of the European Union, its institutions, laws and policies. Issues discussed include: European treaties, laws and institutions; stages of integration relating to the Customs Union, the Common Market, EMU and the potential for political union; citizens' rights and participation, cultural policies and consumer issues; as well policies relating to taxation and competition, the environment, regional development, industry and enterprise, research and technology, energy, transport, agriculture, external relations, commercial policy and development aid. Full references to EU official texts are given throughout.
Download or read book International Exchange of Information in Tax Matters written by Xavier Oberson and published by Edward Elgar Publishing. This book was released on 2015-05-29 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: Following the financial crisis of 2008 and various scandals around the world there has been a global movement towards the international exchange of information and greater transparency. This book provides a comprehensive overview of the main developmen
Download or read book Inventing Luxembourg written by Pit Péporté and published by BRILL. This book was released on 2010-02-16 with total page 395 pages. Available in PDF, EPUB and Kindle. Book excerpt: The grand duchy of Luxembourg was created after the Napoleonic Wars, but at the time there was no 'nation' that identified with the emergent state. This book analyses how politicians, scholars and artists have initiated and contributed to nation-building processes in Luxembourg since the nineteenth century, processes that – as this book argues – are still ongoing. The focus rests on three types of representations of nationhood: a shared past, a common homeland and a national language. History was written so as to justify the country's political independence. Territorial borders shifted meaning, constantly repositioning the national community. The local dialect – initially considered German variant – was gradually transformed into the 'national language', Luxembourgish.
Download or read book Who Owns Whom written by and published by . This book was released on 1999 with total page 1830 pages. Available in PDF, EPUB and Kindle. Book excerpt:
