Legitimate expectations in Luxembourg tax law

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Author :
Publisher : Éditions Larcier
ISBN 13 : 280791666X
Total Pages : 489 pages
Book Rating : 4.8/5 (79 download)

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Book Synopsis Legitimate expectations in Luxembourg tax law by : Fatima Chaouche

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).

Engineering Constitutional Change

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Publisher : Routledge
ISBN 13 : 041552976X
Total Pages : 490 pages
Book Rating : 4.4/5 (155 download)

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Book Synopsis Engineering Constitutional Change by : Xenophōn I. Kontiadēs

Download or read book Engineering Constitutional Change written by Xenophōn I. Kontiadēs and published by Routledge. This book was released on 2013 with total page 490 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a comprehensive comparative guide to constitutional amendment in Europe and North America. The contributions to the book are written by experts in comparative constitutional law and looks at a particular country providing a critical analysis of its constitutional revision principles, procedure, practice and developments. The volume includes a final chapter with a comparative analysis on constitutional amendment elaborating on and attempting to develop an explanatory theory regarding the points of convergence as well as the detected differentiations. Thus allowing the comparative elements interesting at an international level to emerge and be assessed.

The Legal Philosophy and Influence of Jeremy Bentham

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Publisher : Routledge
ISBN 13 : 1317664744
Total Pages : 276 pages
Book Rating : 4.3/5 (176 download)

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Book Synopsis The Legal Philosophy and Influence of Jeremy Bentham by : Guillaume Tusseau

Download or read book The Legal Philosophy and Influence of Jeremy Bentham written by Guillaume Tusseau and published by Routledge. This book was released on 2014-06-20 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: Gathering together an impressive array of legal scholars from around the world, this book features essays on Jeremy Bentham’s major legal theoretical treatise, Of the Limits of the Penal Branch of Jurisprudence, reassessing Bentham’s theories of law as well as his impact on jurisprudence. While offering a suggestive picture of contemporary Bentham studies, the book provides a thorough examination of concepts such as legal discourse, legal norms, legal system, and subjective legal positions. The book compares Bentham’s approach with other landmark theories and the works of major legal philosophers including Austin, Hart and Kelsen, and explores Bentham’s treatise through major trends in contemporary legal thought, such as the imperative theory of law, deontic logic, Scandinavian and American legal realisms, the pure theory of law, and critical legal thought. Resisting any apologetic stance, the book elucidates how consistent with Bentham’s all-encompassing project of utilitarian reform ‘Limits’ turns out to be, and how this sheds light on contemporary modes of governance. The book will be great use and interest to scholars and students of contemporary jurisprudence, legal theory, 19th century philosophy, and public law.

Transnational Constitution Making

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Publisher : Taylor & Francis
ISBN 13 : 1040035752
Total Pages : 228 pages
Book Rating : 4.0/5 (4 download)

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Book Synopsis Transnational Constitution Making by : Alicia Pastor y Camarasa

Download or read book Transnational Constitution Making written by Alicia Pastor y Camarasa and published by Taylor & Francis. This book was released on 2024-06-14 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the largely neglected but crucial role of transnational actors in democratic constitution-making. The writing or rewriting of constitutions is usually a key moment in democratic transitions. But how exactly does this take place? Most contemporary comparative constitutional literature draws on the concept of constituent power – the power of the people – to address this moment. But what this overlooks, this book argues, is the important role of external, transnational actors who tend to play a crucial role in the process. Drawing on sociolegal methodologies but informed by new legal realism, this book develops a new theoretical framework for examining the involvement of such actors in constitution-making. Empirically grounded, the book uncovers a more comprehensive picture of how constitution-making unfolds on the ground. Illuminating the power dynamics at play during the legal process, it reveals not only the wide range of external actors involved but also the continuity between decolonisation and post-Cold War constitution-making. This book, the first to provide an in-depth examination of external actor involvement in constitution-making, will appeal to scholars of constitutional law, sociolegal studies, law and development, and transitional justice.

Legal Rules in Practice

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Author :
Publisher : Routledge
ISBN 13 : 1000335127
Total Pages : 304 pages
Book Rating : 4.0/5 (3 download)

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Book Synopsis Legal Rules in Practice by : Baudouin Dupret

Download or read book Legal Rules in Practice written by Baudouin Dupret and published by Routledge. This book was released on 2020-12-30 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understanding legal rules not as determinants of behavior but as points of reference for conduct, this volume considers the ways in which rules are invoked, referred to, interpreted, put forward or blurred. It also asks how both legal practitioners and lay participants conceive of and participate in the construction of facts and rules, and thus, through decisions, defenses, pleas, files, evidence, interviews and documents, actively participate in law’s life. With attention to the formulation of notions such as person, evidence, intention, cause and responsibility in the course of legal practices, Legal Rules in Practice provides the outlines of a praxiological anthropology of law – an anthropology that focuses on words, concepts and reasoning as actively used to solve conflicts with the help of legal rules. As such, it will appeal to sociologists, anthropologists and scholars of law with interests in ethnomethodology, rule-based conduct and practical reasoning.

Should Trees Have Standing?

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Publisher : Oxford University Press
ISBN 13 : 0199774242
Total Pages : 265 pages
Book Rating : 4.1/5 (997 download)

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Book Synopsis Should Trees Have Standing? by : Christopher D. Stone

Download or read book Should Trees Have Standing? written by Christopher D. Stone and published by Oxford University Press. This book was released on 2010-04-07 with total page 265 pages. Available in PDF, EPUB and Kindle. Book excerpt: Originally published in 1972, Should Trees Have Standing? was a rallying point for the then burgeoning environmental movement, launching a worldwide debate on the basic nature of legal rights that reached the U.S. Supreme Court. Now, in the 35th anniversary edition of this remarkably influential book, Christopher D. Stone updates his original thesis and explores the impact his ideas have had on the courts, the academy, and society as a whole. At the heart of the book is an eminently sensible, legally sound, and compelling argument that the environment should be granted legal rights. For the new edition, Stone explores a variety of recent cases and current events--and related topics such as climate change and protecting the oceans--providing a thoughtful survey of the past and an insightful glimpse at the future of the environmental movement. This enduring work continues to serve as the definitive statement as to why trees, oceans, animals, and the environment as a whole should be bestowed with legal rights, so that the voiceless elements in nature are protected for future generations.

Canadian Federalism and Its Future

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Publisher : McGill-Queen's Press - MQUP
ISBN 13 : 0228002524
Total Pages : 324 pages
Book Rating : 4.2/5 (28 download)

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Book Synopsis Canadian Federalism and Its Future by : Alain-G. Gagnon

Download or read book Canadian Federalism and Its Future written by Alain-G. Gagnon and published by McGill-Queen's Press - MQUP. This book was released on 2020-09-23 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt: The time is ripe to revisit Canada's past and redress its historical wrongs. Yet in our urgency to imagine roads to reconciliation with Indigenous peoples, it is important to keep in sight the many other forms of diversity that Canadian federalism has historically been designed to accommodate or could also reflect more effectively. Canadian Federalism and Its Future brings together international experts to assess four fundamental institutions: bicameralism, the judiciary as arbiter of the federal deal, the electoral system and party politics, and intergovernmental relations. The contributors use comparative and critical lenses to appraise the repercussions of these four dimensions of Canadian federalism on key actors, including member states, constitutive units, internal nations, Indigenous peoples, and linguistic minorities. Pursuing the work of The Constitutions That Shaped Us (2015) and The Quebec Conference of 1864 (2018), this third volume is a testimony to Canada's successes and failures in constitutional design. Reflecting on the cultural pluralism inherent in this country, Canadian Federalism and Its Future offers thought-provoking lessons for a world in search of concrete institutional solutions, within and beyond the traditional nation-state.

Unconstitutional Constitutional Amendments

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Publisher : Oxford University Press
ISBN 13 : 0191081442
Total Pages : 369 pages
Book Rating : 4.1/5 (91 download)

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Book Synopsis Unconstitutional Constitutional Amendments by : Yaniv Roznai

Download or read book Unconstitutional Constitutional Amendments written by Yaniv Roznai and published by Oxford University Press. This book was released on 2017-02-16 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: Can constitutional amendments be unconstitutional? The problem of 'unconstitutional constitutional amendments' has become one of the most widely debated issues in comparative constitutional theory, constitutional design, and constitutional adjudication. This book describes and analyses the increasing tendency in global constitutionalism to substantively limit formal changes to constitutions. The challenges of constitutional unamendability to constitutional theory become even more complex when constitutional courts enforce such limitations through substantive judicial review of amendments, often resulting in the declaration that these constitutional amendments are 'unconstitutional'. Combining historical comparisons, constitutional theory, and a wide comparative study, Yaniv Roznai sets out to explain what the nature of amendment power is, what its limitations are, and what the role of constitutional courts is and should be when enforcing limitations on constitutional amendments.

Democratic Struggle, Institutional Reform, and State Resilience in the African Sahel

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Author :
Publisher : Rowman & Littlefield
ISBN 13 : 1498570003
Total Pages : 231 pages
Book Rating : 4.4/5 (985 download)

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Book Synopsis Democratic Struggle, Institutional Reform, and State Resilience in the African Sahel by : Leonardo A. Villalón

Download or read book Democratic Struggle, Institutional Reform, and State Resilience in the African Sahel written by Leonardo A. Villalón and published by Rowman & Littlefield. This book was released on 2020-02-06 with total page 231 pages. Available in PDF, EPUB and Kindle. Book excerpt: Long on the periphery of both academic research and international attention, the countries of the West African Sahel currently find themselves at the center of global concerns over security, terrorism, migration, and conflict. Since the early 1990s the Sahelian states have also been engaged in political struggles over the construction of democratic institutions. Edited by Leonardo A. Villalón and Abdourahmane Idrissa, Democratic Struggle, Institutional Reform, and State Resilience in the African Sahel addresses a key and little-studied question: How have the politics of democratization across the Francophone Sahel shaped processes of state-building, and with what effects on the resilience of state institutions? Starting from the premise that variation in the politics of institution building and institutional reform—although most frequently justified and debated in terms of democratization—have differing impact on the construction of resilient states , this book examines these processes in six francophone states of the Sahel: Senegal, Mauritania, Mali, Burkina Faso, Niger, and Chad. The contributors represent a set of distinguished scholars from across the region, many of whom have also been important actors in the struggles they analyze.

Introduction to Belgian Law

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Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041187286
Total Pages : 612 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Introduction to Belgian Law by : Marc Kruithof

Download or read book Introduction to Belgian Law written by Marc Kruithof and published by Kluwer Law International B.V.. This book was released on 2017-01-15 with total page 612 pages. Available in PDF, EPUB and Kindle. Book excerpt: This introduction, now in its second completely revised and upgraded edition, is the ideal overview of Belgian law for foreign lawyers. It identifies the basic legal sources, institutions and concepts of Belgian law. It offers an up to date, state of the art systematic and critical rendition of the principal branches of the law as practised, and it provides the necessary historical background and theoretical framing. The book consists of sixteen chapters, covering all major fields of Belgian law including constitutional and administrative law, procedural law, criminal law, family law and trusts and estates, property, contracts and torts, commercial transactions and company law, labour and social security law, tax law and conflicts of laws, and offering in depth studies of the general features of the Belgian legal system and legal culture. Every contribution is written by a generally recognized expert in this particular field of law. The authors cover the legislation at the different levels, guiding the reader through the multi-layered governance in the complicated federal structure of Belgium within the European Union, and pay ample attention to the reality of legal practice in court cases. Each chapter concludes with a very useful bibliography of works in both official languages (French and Dutch). Where available, basic works in English are listed. The book is written for a diversified, primarily non-Belgian readership including practising lawyers, business people, government officials, academic researchers and students interested in a reliable overview of Belgian law and institutions as a starting point for their research or inquiries. Marc Kruithof is a law professor at Ghent University. He holds a PhD in Law, as well as Licentiates in Law and in Economics, from Ghent University, and a Master of Laws from Yale Law School. Walter De Bondt is an emeritus professor at Ghent University and at the Vrije Universiteit Brussel (VUB). He holds a PhD in Law as well as a Licentiate in Law from Ghent University, and a Master of Laws from UC Berkeley.

Yearbook International Tribunal for the Law of the Sea / Annuaire Tribunal international du droit de la mer, Volume 15 (2011)

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Author :
Publisher : BRILL
ISBN 13 : 900422789X
Total Pages : 535 pages
Book Rating : 4.0/5 (42 download)

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Book Synopsis Yearbook International Tribunal for the Law of the Sea / Annuaire Tribunal international du droit de la mer, Volume 15 (2011) by : International Tribunal for the Law

Download or read book Yearbook International Tribunal for the Law of the Sea / Annuaire Tribunal international du droit de la mer, Volume 15 (2011) written by International Tribunal for the Law and published by BRILL. This book was released on 2022-08-15 with total page 535 pages. Available in PDF, EPUB and Kindle. Book excerpt: Yearbook - Annuaire 2011 The International Tribunal for the Law of the Sea is an independent judicial body established by the United Nations Convention on the Law of the Sea to adjudicate disputes arising out of the interpretation and application of the Convention. The Tribunal is open to States Parties to the Convention. It is also open to entities other than States Parties (States and international organizations non-parties to the Convention and natural or juridical persons) in cases provided for in the Convention or other agreements conferring jurisdiction on the Tribunal. The Yearbook - Annuaire will give lawyers, scholars, students as well as the general public access to information about the jurisdiction, procedure and organization of the Tribunal and also about its composition and activities in 2011. The Yearbook is prepared by the Registry of the Tribunal. Until 2007, it was published in two separate volumes, English (Yearbook) and French (Annuaire). Since 2008, the Yearbook - Annuaire is published as a bilingual volume.

The Impact of Foreign Interventions on Democracy and Human Rights

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Author :
Publisher : Emerald Group Publishing
ISBN 13 : 1801173400
Total Pages : 152 pages
Book Rating : 4.8/5 (11 download)

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Book Synopsis The Impact of Foreign Interventions on Democracy and Human Rights by : Ana Magdalena Figueroa

Download or read book The Impact of Foreign Interventions on Democracy and Human Rights written by Ana Magdalena Figueroa and published by Emerald Group Publishing. This book was released on 2022-01-28 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Impact of Foreign Interventions on Democracy and Human Rights provides holistic studies exploring the relationship between military and economic interventions and the policies, methods, intentions, and consequences of the various American, French, and Chinese interventions in the case studies they present.

Decentralization and Constitutionalism in Africa

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Publisher : Oxford University Press
ISBN 13 : 0192585037
Total Pages : 673 pages
Book Rating : 4.1/5 (925 download)

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Book Synopsis Decentralization and Constitutionalism in Africa by : Charles M. Fombad

Download or read book Decentralization and Constitutionalism in Africa written by Charles M. Fombad and published by Oxford University Press. This book was released on 2019-09-10 with total page 673 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collection of essays assesses the efforts of African governments to constitutionalise decentralisation, be it in the form of federalism, local government or traditional authorities. Since the end of the Cold War jurisdictions across Africa have witnessed an ostensible return to multi-party democracy within the paradigm of constitutionalism and the rule of law. Linked to the democratisation process, many countries took steps to decentralize power by departing from the heavily centralized systems inherited from colonial regimes. The centralization of power, typically characterized by the personalization and concentration of power in the hands of leaders and privileged elites in capital cities, mostly resulted in repressive regimes and fragile states. As decentralisation is a response to these challenges, this volume analyses the dynamic relationship between the efforts to implement decentralization and presence or absence of constitutionalism. This volume examines a variety of forms and degrees of decentralization found across Africa. It advances a new understanding of trends and patterns and facilitates the exchange of ideas among African governments and scholars about the critical role that decentralisation may play in democratization of and constitutionalism in Africa.

Sovereignty in Action

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Publisher : Cambridge University Press
ISBN 13 : 1108483518
Total Pages : 247 pages
Book Rating : 4.1/5 (84 download)

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Book Synopsis Sovereignty in Action by : Bas Leijssenaar

Download or read book Sovereignty in Action written by Bas Leijssenaar and published by Cambridge University Press. This book was released on 2019-07-18 with total page 247 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sovereignty, originally the figure of 'sovereign', then the state, today meets new challenges of globalization and privatization of power.

Public and Social Services in Europe

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Author :
Publisher : Springer
ISBN 13 : 1137574992
Total Pages : 349 pages
Book Rating : 4.1/5 (375 download)

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Book Synopsis Public and Social Services in Europe by : Hellmut Wollmann

Download or read book Public and Social Services in Europe written by Hellmut Wollmann and published by Springer. This book was released on 2016-07-12 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents comparative analyses and accounts of the institutional changes that have occurred to the local level delivery of public utilities and personal social services in countries across Europe. Guided by a common conceptual frame and written by leading country experts, the book pursues a “developmental” approach to consider how the public/municipal sector-centred institutionalization of service delivery (climaxing in the 1970s) developed through its New Public Management-inspired and European Union market liberalization-driven restructuring of the 1980s and early 1990s. The book also discusses the most recent phase since the late 1990s, which has been marked by further marketization and privatization of service delivery on the one hand, and some return to public sector provision (“remunicipalization”) on the other. By comprising some 20 European countries, including Central East European “transformation” countries as well as the “sovereign debt”-stricken countries of Southern Europe, the chapters of this volume cover a much broader cross section of countries than other recent publications on the same subject.

Yearbook International Tribunal for the Law of the Sea / Annuaire Tribunal international du droit de la mer, Volume 23 (2019)

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Author :
Publisher : BRILL
ISBN 13 : 9004443312
Total Pages : 653 pages
Book Rating : 4.0/5 (44 download)

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Book Synopsis Yearbook International Tribunal for the Law of the Sea / Annuaire Tribunal international du droit de la mer, Volume 23 (2019) by : ITLOS

Download or read book Yearbook International Tribunal for the Law of the Sea / Annuaire Tribunal international du droit de la mer, Volume 23 (2019) written by ITLOS and published by BRILL. This book was released on 2020-10-12 with total page 653 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Yearbook provides information on the composition, jurisdiction, procedure and organization of the Tribunal and about its judicial activities in 2019. L'Annuaire fournit au public des informations sur la composition, la compétence, la procédure et l’organisation du Tribunal ainsi que sur les activités judiciaires menées par celui-ci en 2019.

Yearbook International Tribunal for the Law of the Sea / Annuaire Tribunal international du droit de la mer, Volume 21 (2017)

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Author :
Publisher : BRILL
ISBN 13 : 9004388206
Total Pages : 595 pages
Book Rating : 4.0/5 (43 download)

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Book Synopsis Yearbook International Tribunal for the Law of the Sea / Annuaire Tribunal international du droit de la mer, Volume 21 (2017) by : ITLOS

Download or read book Yearbook International Tribunal for the Law of the Sea / Annuaire Tribunal international du droit de la mer, Volume 21 (2017) written by ITLOS and published by BRILL. This book was released on 2021-05-25 with total page 595 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Yearbook provides information on the composition, jurisdiction, procedure and organization of the Tribunal and about its judicial activities in 2017. L'Annuaire fournit au public des informations sur la composition, la compétence, la procédure et l’organisation du Tribunal ainsi que sur les activités judiciaires menées par celui-ci en 2017.