Download or read book Droit des obligations au Luxembourg written by Olivier Poelmans and published by Primento. This book was released on 2013-03-04 with total page 465 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ce livre propose une vision d’ensemble du droit luxembourgeois des obligations. Il se veut un outil neuf pour le juriste, praticien comme théoricien, confronté à des questions de droit, et une source de réflexion pour une bonne appréhension du droit luxembourgeois. Il intéressera également le juriste étranger qui s’intéresse à la façon dont le Luxembourg, pays appliquant le Code civil, résout de façon originale certaines controverses actuelles. L’essentiel des développements porte sur les principes applicables au droit commun des obligations et est abondamment complété par un examen de la jurisprudence des Cours et Tribunaux Grand-Ducaux prononcée depuis le début du millénaire. L’ouvrage est structuré en six parties : 1. La première partie s’interroge sur la notion même d’obligation et ses classifications. 2. La seconde se penche sur les sources des obligations, c’est-à-dire essentiellement la matière des contrats (formation, contenu et modification, effets, interprétation, transmission, inexécution et dissolution du contrat) mais également les autres sources (quasi contrats, actes collectifs, confiance légitime ou les obligations naturelles), à l’exclusion de la responsabilité quasi-délictuelle. 3. La troisième décrit les modalités des obligations, qu'elles soient différées – obligations à terme ou sous conditions – ou plurales – à objets ou sujets multiples. 4. La transmission des obligations est abordée dans la quatrième partie, et notamment le régime des transmissions universelles, de la cession de créance ou de la transmission de dette. 5. La cinquième partie est consacrée au régime de la preuve des obligations, et fait le point sur les règles applicables à la charge de la preuve et sur les différents procédés de preuve en matières civile et commerciale. 6. La sixième et dernière partie examine les modes d'extinction des obligations et les principes applicables au paiement, à la novation, à la remise de dettes et aux renonciations, à la compensation, à la confusion, à la prescription extinctive et aux déchéances.

Download or read book The Mandatory Disclosure Regime in Luxembourg A Practical Guide written by Oliver R. Hoor and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The mandatory disclosure regime (?MDR?) requires intermediaries (that are tax advisers and other service providers) to report certain cross-border arrangements to the Luxembourg tax authorities. The MDR is the transposition of DAC 6 that required the implementation of the MDR in all European Member States. 00The MDR operates through a system of hallmarks that may trigger reporting obligations and the main benefit test (?MBT?) that functions as a threshold requirement for many of these hallmarks. As such, the MBT should filter out irrelevant reporting and enhance the usefulness of the information collected because the focus will be on arrangements that have a higher probability of truly presenting a risk of tax avoidance. When applicable, the MBT sets a fairly high threshold for reporting under the MDR. 00It can be anticipated that potential reporting obligations under the MDR will become an integral part of each and every tax analysis and should be considered at an early stage. This will ensure that taxpayers can take into account potential reporting obligations in their decision as to whether or not to implement a certain cross-border arrangement. This on its own will achieve the desired deterrence effect as both intermediaries and taxpayers will need to carefully consider potential reporting obligations. 0The MDR introduces some vague definitions and concepts that can, at times, make it difficult for practitioners to determine whether or not a specific cross-border arrangement is reportable. However, for taxpayers it is important that the reporting in Luxembourg and across Europe is as consistent as possible. Therefore, intermediaries and taxpayers have to allocate appropriate resources to ensure compliance with the MDR.00This book is a practical guide that analyses the scope and limits of the MDR in Luxembourg.

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 Transfer Pricing in Luxembourg written by Oliver R. Hoor and published by . This book was released on 2021 with total page 454 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the last decades, Luxembourg has developed and cemented its position as a prime holding location and a major financial centre within Europe. Multinational enterprises and international investors alike use Luxembourg as a platform to manage their business activities and investments. 0Luxembourg companies may enter into diverse commercial and financial transactions with associated enterprises. The prices charged in regard to these controlled transactions are called transfer prices. For Luxembourg tax purposes, these prices have to adhere to the "arm?s length principle".0The arm?s length principle is the international transfer pricing standard that OECD member countries have agreed should be used for tax purposes by MNE groups and tax administrations. 0The arm?s length principle is firmly ingrained in Luxembourg tax law and has been explicitly stated in article 56 of the Luxembourg Income Tax Law (LITL). In addition, several concepts and provisions under Luxembourg tax law require the arm?s length standard to be respected by Luxembourg companies. 0In 2020, a new chapter X has been added to the OECD Transfer Pricing Guidelines that provides guidance on transfer pricing aspects of financial transactions which are a common phenomenon in Luxembourg. 0On 18 December 2020, the OECD further provided guidance on the application of the arm?s length principle and the OECD Transfer Pricing Guidelines to issues that may arise or be exacerbated in the context of the so-called COVID-19 pandemic and the financial turmoil resulting from government responses thereto.0This book analyses all facets of Luxembourg transfer pricing rules and relevant guidance in the 2020 version of the OECD Guidelines.

Download or read book L int gration Du Droit International Et Communautaire Dans L ordre Juridique National written by Pierre Michel Eisemann and published by Martinus Nijhoff Publishers. This book was released on 1996-06-26 with total page 606 pages. Available in PDF, EPUB and Kindle. Book excerpt: Just how International and European Community Law is being integrated into domestic legal systems is as yet not too well known. To gain a clear overview of this grey area requires more than knowing about the various constitutional rules. What is also needed is a study of little-known administrative practices and the attitudes of the national courts, where case-law is often as complex as it is diverse. When all these elements are taken into account, the general picture that emerges is a much more subtle one, transcending the classical positions based on the theories of monism and dualism. To grasp this reality and go beyond preconceived ideas, it seemed indispensable to make a thorough analysis of national practices. To this end, the International Law Centre of the University of Paris XIII (Cedin Paris XIII) took the initiative, in 1990, of setting up a network of European international lawyers to work on the theme International norms and legal barriers'. This book presents the outcome of the network's programme. The research was organized on the basis of a single questionnaire which provided the outline of a common workplan, to which each of the contributors has adhered. Detailed comparisons of national practices can now be made, relating in particular to international treaties, acts of international organisations and of the European Communities, and to unwritten international law. This is the first time that such a comprehensive and detailed survey has been made of all thirteen countries. Reading the national reports one after the other provides complete information on domestic practices; reading them crosswise gives a direct comparison between the different countries on specificissues.

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 Les cons quences fiscales de la cr ation d une soci t par des actionnaires nationaux et trangers en vue de la r alisation d une entreprise commune written by and published by . This book was released on 1974 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Set Off Law and Practice written by William Johnston and published by Oxford University Press. This book was released on 2018-02-22 with total page 729 pages. Available in PDF, EPUB and Kindle. Book excerpt: The third edition of this invaluable guide covers the application and practice of the law of set-off in over 30 jurisdictions spanning Europe, Asia and the Americas. Written by leading experts from around the word, each chapter explains the principles of the law of set-off in the jurisdiction concerned, and provides a comparative guide for banking and finance lawyers wishing to establish the pitfalls of set-off in a foreign jurisdiction For this new edition every chapter has been updated to contain new material specifically devoted to cross border aspects, including analysis of choice of law issues.. Fully updated legal analysis is also provided, with an emphasis on how set-off may be used as security and the application of insolvency set-off: taking into account new legal developments in the various jurisdictions and reflecting recent changes to legislation in the financial sector relating to bank and other financial firm resolution.

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 La m thode de la r f rence l ordre juridique comp tent en droit international priv written by and published by Martinus Nijhoff Publishers. This book was released on 1987-04-14 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sovereign Equality of States in International Law, R.P. Anand R.P. Anand, Professor at the Jawaharlal University of New Delhi, points out in the introduction of his course that the principle of sovereign equality of States refers to two twin principles which are accepted as unimpeachable norms of modern international law which cannot be questioned: the principles of equality and of sovereignty of States. Taking this as his starting point, the author first discusses the sovereignty of States in an interdependent world. He then examines the principle of equality of States in an unequal world from a historical perspective. Finally, Professor Anand tackles the questions of equality of States in a hierarchical world order, and mini-States and equality of rights. La Méthode de la Référence à l'Ordre juridique compétent en Droit international privé, Paolo Picone Paolo Picone, Professor at the University of Naples, notes in the introduction to his course that contemporary international law, such as it evolved during the 19th century, developed different methods of coordination. One method has nevertheless been neglected, which consist in choosing not the applicable law, but the competent legal system. After discussing the crisis in private international law, the author examines the method of coordination of legal systems based on the applicable law, followed by one that is based on reference to the @@@competent legal system. @@@He describes the functioning of the latter method in the case of the creation of legal situations in the @@@for, and in the case of recognition of foreign legal situations in the for. Professor Picone finishes his course by investigating the use of this method in solving the problem of preliminary matters in private international law, the method's area of application and its future prospects.

Download or read book The Division of Wrongs written by Eric Descheemaeker and published by Oxford University Press (UK). This book was released on 2009-06-18 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt: rectify. Readership: Academics in the areas of comparative law, tort law, legal history, and Roman law.

Download or read book Unjustified Enrichment written by Stephen Swann and published by Walter de Gruyter. This book was released on 2010-03-12 with total page 776 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Unjustified enrichment" is one of the three main non-contractual obligations dealt with in the DCFR. In recent years unjustified enrichment has been one of the most intellectually animated areas of private law. In an area of law whose territory is still partially uncharted and whose boundaries are contested, this volume of Principles of European Law will be invaluable for academic analysis of the law and its development by the courts. 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 Benevolent Intervention in Another s Affairs written by Christian von Bar and published by Walter de Gruyter. This book was released on 2009-04-27 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt: In all legal systems of the European Union the law of contract and the law of tort form the main pillars of the law of obligations. Legal history and comparative law show, however, that it is not possible to cope with these two bodies of rules alone – even if their scope of application is generously conceived. Another part of the law of obligations, alongside the law of unjustified enrichment, which to some extent lies “between” contract and tort and fills the gaps that those areas of the law leave behind, is subject of this Book. The Study Group on a European Civil Code has drafted Principles relating to the unsolicited and voluntary undertaking of another’s affairs on the basis of a reasonable ground for intervention: “Principles of European Law: Benevolent Intervention in Another’s Affairs”.

Download or read book Cambridge Yearbook of European Legal Studies Vol 5 2002 2003 written by John Bell and published by Bloomsbury Publishing. This book was released on 2004-04-28 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Cambridge Yearbook of European Legal Studies provides a forum for the scrutiny of significant issues in European Union Law, the Law of the Council of Europe, and Comparative Law with a "European" dimension, and particularly those which have come to the fore during the year preceding publication. The contributions appearing in the collection are commissioned by the Centre for European Legal Studies (CELS) Cambridge, which is the research Centre of Cambridge University Law Faculty specialising in European legal issues. The papers presented are all at the cutting edge of the fields which they address, and reflect the views of recognised experts drawn from the University world, legal practice, and the civil services of both the EU and its Member States. Inclusion of the comparative dimension brings a fresh perspective to the study of European law, and highlights the effects of globalisation of the law more generally, and the resulting cross fertilisation of norms and ideas that has occurred among previously sovereign and separate legal orders. The Cambridge Yearbook of European Legal Studies is an invaluable resource for those wishing to keep pace with legal developments in the fast moving world of European integration. INDIVIDUAL CHAPTERS Please click on the link below to purchase individual chapters from Volume 5 through Ingenta Connect: www.ingentaconnect.com SUBSCRIPTION TO SERIES To place an annual online subscription or a print standing order through Hart Publishing please click on the link below. Please note that any customers who have a standing order for the printed volumes will now be entitled to free online access. www.hartjournals.co.uk/cyels/subs Editorial Advisory Board: Philip Allott, Tony Arnull, Catherine Barnard, Dan Goyder CBE, Rosa Greaves, Bob Hepple QC, David O'Keeffe, Lord Lester of Herne Hill QC, Stephanie Palmer, David Vaughan QC, CBE, David Williams Q.C., D.A.Wyatt Q.C. Founding Editors: Alan Dashwood and Angela Ward

Download or read book The Right to housing in law and society written by Nico Moons and published by Routledge. This book was released on 2018-05-16 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the very first negotiations of the International Covenant on Economic, Social and Cultural Rights half a century ago to the present day, socio-economic rights have often been regarded as less enforceable than civil and political rights. The right to adequate housing, even though protecting one of the most basic needs of human beings, has not escaped this classification. Despite its strong foundations in international, regional and domestic legislation, many people are still deprived of one or more of the different key elements that comprise adequate housing. How, then, can international human rights theory and case law be developed into effective vehicles at the domestic level? Rather than focusing merely on possibilities for individualized relief through the court system, The Right to Housing in Law and Society looks into more effective socio-economic rights realization by addressing both conceptual and practical stumbling blocks that hinder a more structural progress at the national level. The Flemish and Belgian housing legislation and policy are used to highlight the problems and illustrate the pathways here presented. While first and foremost legal in its approach, the book also offers a more sociological perspective on the functioning of the right to housing in practice. It shows the latest state of knowledge on the topic and will be of interest to researchers, academics, policymakers and students in the fields of international socio-economic rights law and human rights law more generally.

Download or read book The Principles of European Contract Law written by OLE Lando and published by Martinus Nijhoff Publishers. This book was released on 2023-09-29 with total page 609 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Les questions g n rales du droit international priv la lumi re des codifications et projets r cents written by and published by Martinus Nijhoff Publishers. This book was released on 1983-05-27 with total page 396 pages. Available in PDF, EPUB and Kindle. Book excerpt: