Download or read book Th orie des finalit s de l interpr tation et droit fiscal written by Gilles Dedeurwaerder (juriste).) and published by . This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Th orie des finalit s de l interpr tation droit fiscal written by Gilles Dedeurwaerder and published by . This book was released on 2008 with total page 1090 pages. Available in PDF, EPUB and Kindle. Book excerpt: Le discours théorique sur l’interprétation est enlisé dans l’opposition entre la conception classique qui l’envisageait comme une opération scientifique, et le courant réaliste qui y voit un acte de volonté. Si la prétention des anciens de découvrir le vrai sens de la loi a été justement dénoncée par la doctrine moderne, celle-ci n’a pas proposé de grille d’analyse satisfaisante se substituant aux traditionnelles méthodes, conçues à tort comme des règles liant l’interprète, mais faisant office d’indispensable boussole pour le juriste dans sa pratique de l’interprétation.Par-delà cette controverse, la présente thèse suggère un modèle théorique et opérationnel qui, doté d’une portée technique tout en étant conscient de la relativité des certitudes de la science du Droit, offre une perception utile du phénomène jurisprudentiel.Forgé principalement à partir de l’observation de la jurisprudence fiscale, le système préconisé repose sur la notion de finalités de l’interprétation désignant les objectifs qui, sans la déterminer, peuvent à eux seuls suffire à légitimer l’interprétation du juge. À la lumière des orientations jurisprudentielles, i.e. des tendances relatives et contingentes présidant à la gestion des finalités de l’interprétation, le cadre technique procuré par ces dernières déploie ses potentialités.D’une manière générale, cette approche révèle une vision cohérente des grandes évolutions contemporaines affectant la jurisprudence. Et au sein d’une discipline juridique tel le droit fiscal, elle fournit un précieux guide aidant à mieux la comprendre et à l’anticiper, grâce à l’identification plus resserrée des orientations spécifiques de l’activité herméneutique du juge fiscal.
Download or read book Th orie de l interpr tation et droit fiscal written by Gilles Dedeurwaerder and published by Dalloz-Sirey. This book was released on 2010 with total page 486 pages. Available in PDF, EPUB and Kindle. Book excerpt: préface de Guy Gest (Paris II)
Download or read book L interpr tation en droit fiscal written by Julien Guez and published by . This book was released on 2004 with total page 912 pages. Available in PDF, EPUB and Kindle. Book excerpt: L'analyse de l'activité interprétative en matière fiscale (juge, administration) révèle une part de création normative alors même que le droit fiscal repose sur des exigences de légalité et d'égalité particulièrement fortes. Est plus particulièrement problématique l'existence d'une interprétation administrative aussi créatrice de droits, liée aux effets de la garantie contre les changements de doctrine administrative (l'article L80 A du Livre des procédures fiscales principalement). Il faut revenir aux fonctions mêmes de l'interprétation pour constater la nécessité d'une régulation juridique par l'interprétation. La fiscalité est l'une des matières les plus sensibles à la rapidité des changements politiques, économiques et sociaux. Cette nécessité permanente de mutation des règles fiscales est une des explications du maintien d'une interprétation créative.
Download or read book Th orie de l interpr tation et droit fiscal Volume 94 written by DEDEURWAERDER and published by . This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Sources et ressources de l interpr tation juridique written by Daniel Gutmann and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book La d couverte du sens en droit written by Association française de philosophie du droit. Colloque and published by Franz Steiner Verlag. This book was released on 1992 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: La recherche du sens en droit constitue une tache indepassable du juriste. Les fondements de cette activite ont toujours preoccupe les theoriciens du droit, au-dela des conceptions du droit qui ont pu triompher a une epoque donnee de l'histoire du droit. Le developpement des sciences du langage rend maintenant necessaire un regard critique sur la dogmatique juridique en matiere de decouverte du sens et d'interpretation. La confrontation entre des points de vue externes, offrant des lumieres nouvelles sur la production du discours juridique et differentes tentatives de synthese theorique des methodes d'interpretation constitue la base du volume des ARSP-Beihefte consacre a LA DECOUVERTE DU SENS EN DROIT que la section francaise de l'IVR publiera dans le courant de l'annee academique 1991-1992.
Download or read book Tax Treaty Case Law around the Globe 2019 written by Michael Lang and published by Linde Verlag GmbH. This book was released on 2020-07-22 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Global Overview of International Tax Disputes on DTC This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the forty-one most important tax treaty cases which were decided around the world in 2018. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2019 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.
Download or read book International Institutional Law written by Henry G. Schermers and published by BRILL. This book was released on 2011-09-05 with total page 1309 pages. Available in PDF, EPUB and Kindle. Book excerpt: For the e-version of the NEW 6th Edition of International Institutional Law, please go to: https://brill.com/view/title/36421 In recent years there has been a resurgence of interest in the law of public international organizations. This fifth, revised edition of International Institutional Law covers the most recent developments in the field. Although public international organizations such as the United Nations, the World Trade Organization, the World Health Organization, ASEAN, the European Union and other organizations have broadly divergent objectives, powers, fields of activity and numbers of member states, they also share a wide variety of institutional problems. Rather than being a handbook for specific organizations, the book offers a comparative analysis of the institutional law of international organizations. It includes comparative chapters on the rules and practices concerning membership, institutional structure, decision-making, financing, legal order, supervision and sanctions, legal status and external relations. The book’s theoretical framework and extensive use of case-studies is designed to appeal to both academics and practitioners. See International Institutional paperback Edition
Download or read book Uniting of Europe written by Ernst B. Haas and published by . This book was released on 2020-11-15 with total page 642 pages. Available in PDF, EPUB and Kindle. Book excerpt: The University of Notre Dame Press is pleased to bring Ernst Haas's classic work on European integration, The Uniting of Europe, back into print. First published in 1958 and last printed in 1968, this seminal volume is the starting point for anyone interested in the pre-history of the European Union. Haas uses the European Coal and Steel Community (ECSC) as a case study of the community formation processes that occur across traditional national and state boundaries. Haas points to the ECSC as an example of an organization with the "power to redirect the loyalties and expectations of political actors." In this pathbreaking book Haas contends that, based on his observations of the actual integration process, the idea of a "united Europe" took root in the years immediately following World War II. His careful and rigorous analysis tracks the development of the ECSC, including, in his 1968 preface, a discussion of the eventual loss of the individual identity of the ECSC through its absorption into the new European Community. Featuring a new introduction by Haas analyzing the impact of his book over time, as well as an updated bibliography, The Uniting of Europe is a must-have for political scientists and historians of modern and contemporary Europe. This book is the inaugural volume of Notre Dame's new Contemporary European Politics and Society Series.
Download or read book Legal Translation and Court Interpreting Ethical Values Quality Competence Training written by Annikki Liimatainen and published by Frank & Timme GmbH. This book was released on 2017-10-24 with total page 398 pages. Available in PDF, EPUB and Kindle. Book excerpt: This multidisciplinary volume offers a systematic analysis of translation and interpreting as a means of guaranteeing equality under the law as well as global perspectives in legal translation and interpreting contexts. It offers insights into new research on • language policies and linguistic rights in multilingual communities • the role of the interpreter • accreditation of legal translators and interpreters • translator and interpreter education in multiple countries and • approaches to terms and tools for legal settings. The authors explore familiar problems with a view to developing new approaches to language justice by learning from researchers, trainers, practitioners and policy makers. By offering multiple methods and perspectives covering diverse contexts (e.g. in Austria, Belgium, England, Estonia, Finland, France, Germany, Hong Kong, Ireland, Norway, Poland), this volume is a welcome contribution to legal translation and interpreting studies scholars and practitioners alike, highlighting settings that have received limited attention, such as the linguistic rights of vulnerable populations, as well as practical solutions to methodological and terminological problems.
Download or read book The Nature of Legal Interpretation written by Brian G. Slocum and published by University of Chicago Press. This book was released on 2017-05-17 with total page 299 pages. Available in PDF, EPUB and Kindle. Book excerpt: Language shapes and reflects how we think about the world. It engages and intrigues us. Our everyday use of language is quite effortless—we are all experts on our native tongues. Despite this, issues of language and meaning have long flummoxed the judges on whom we depend for the interpretation of our most fundamental legal texts. Should a judge feel confident in defining common words in the texts without the aid of a linguist? How is the meaning communicated by the text determined? Should the communicative meaning of texts be decisive, or at least influential? To fully engage and probe these questions of interpretation, this volume draws upon a variety of experts from several fields, who collectively examine the interpretation of legal texts. In The Nature of Legal Interpretation, the contributors argue that the meaning of language is crucial to the interpretation of legal texts, such as statutes, constitutions, and contracts. Accordingly, expert analysis of language from linguists, philosophers, and legal scholars should influence how courts interpret legal texts. Offering insightful new interdisciplinary perspectives on originalism and legal interpretation, these essays put forth a significant and provocative discussion of how best to characterize the nature of language in legal texts.
Download or read book Judicial Protection in the European Communities written by Henry G. Schermers and published by . This book was released on 2014-09-01 with total page 460 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Oxford Handbook of European Union Law written by Anthony Arnull and published by Oxford University Press. This book was released on 2015-07-23 with total page 950 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since its formation the European Union has expanded beyond all expectations, and this expansion seems set to continue as more countries seek accession and the scope of EU law expands, touching more and more aspects of its citizens' lives. The EU has never been stronger and yet it now appears to be reaching a crisis point, beset on all sides by conflict and challenges to its legitimacy. Nationalist sentiment is on the rise and the Eurozone crisis has had a deep and lasting impact. EU law, always controversial, continues to perplex, not least because it remains difficult to analyse. What is the EU? An international organization, or a federation? Should its legal concepts be measured against national standards, or another norm? The Oxford Handbook of European Union Law illuminates the richness and complexity of the debates surrounding the law and policies of the EU. Comprising eight sections, it examines how we are to conceptualize EU law; the architecture of EU law; making and administering EU law; the economic constitution and the citizen; regulation of the market place; economic, monetary, and fiscal union; the Area of Freedom, Security, and Justice; and what lies beyond the regulatory state. Each chapter summarizes, analyses, and reflects on the state of play in a given area, and suggests how it is likely to develop in the foreseeable future. Written by an international team of leading commentators, this Oxford Handbook creates a vivid and provocative tapestry of the key issues shaping the laws of the European Union.
Download or read book Legitimacy and History written by Paul W. Kahn and published by Yale University Press. This book was released on 1992-01-01 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: For Americans, legitimate government means self-government. In this brilliant and disturbing analysis, Paul W. Kahn shows that the American Constitution itself makes self-government impossible. Constitutional theory, he argues, has been a history of failed attempts to resolve this paradox.
Download or read book Handbook of Public Economics written by Martin Feldstein and published by Elsevier. This book was released on 2002-01-25 with total page 744 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Field of Public Economics has been changing rapidly in recent years, and the sixteen chapters contained in this Handbook survey many of the new developments. As a field, Public Economics is defined by its objectives rather than its techniques and much of what is new is the application of modern methods of economic theory and econometrics to problems that have been addressed by economists for over two hundred years. More generally, the discussion of public finance issues also involves elements of political science, finance and philosophy. These connections are evidence in several of the chapters that follow. Public Economics is the positive and normative study of government's effect on the economy. We attempt to explain why government behaves as it does, how its behavior influences the behavior of private firms and households, and what the welfare effects of such changes in behavior are. Following Musgrave (1959) one may imagine three purposes for government intervention in the economy: allocation, when market failure causes the private outcome to be Pareto inefficient, distribution, when the private market outcome leaves some individuals with unacceptably low shares in the fruits of the economy, and stabilization, when the private market outcome leaves some of the economy's resources underutilized. The recent trend in economic research has tended to emphasize the character of stabilization problems as problems of allocation in the labor market. The effects that government intervention can have on the allocation and distribution of an economy's resources are described in terms of efficiency and incidence effects. These are the primary measures used to evaluate the welfare effects of government policy.
Download or read book Environmental Law in Developing Countries written by Marianela Cedeño Bonilla and published by IUCN. This book was released on 2004 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains a selection of papers on various legal issues of interest to developing countries which have been prepared by Fellows from InWent who came to Germany between 2002 and 2004 from Africa, Asia, and Latin America to research and write about subjects of their choice at the IUCN Environmental Law Centre.
