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Cross Border Health Insurance And Pension Contributions Deductible In Germany Says Cjeu
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Book Synopsis CJEU - Recent Developments in Direct Taxation 2017 by : Michael Lang
Download or read book CJEU - Recent Developments in Direct Taxation 2017 written by Michael Lang and published by Linde Verlag GmbH. This book was released on 2018-08-02 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt: CJEU - The most important cases in the field of direct taxation A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver’s seat in the area of direct taxation. All judgements and pending cases, therefore, have to be carefully analyzed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. The analyses are presented by esteemed national and European tax law experts. By examining the preliminary questions, the arguments brought forward by the parties and existing CJEU case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.
Book Synopsis EC Law and the Sovereignty of the Member States in Direct Taxation by : Mathieu Isenbaert
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.
Book Synopsis The Basic Law for the Federal Republic of Germany by : Germany (West)
Download or read book The Basic Law for the Federal Republic of Germany written by Germany (West) and published by . This book was released on 1969 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Patient Mobility in the European Union by : Magdalene Rosenmöller
Download or read book Patient Mobility in the European Union written by Magdalene Rosenmöller and published by World Health Organization. This book was released on 2006-01-01 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is an attempt to inform the debate that is already taking place between Europe's policy-makers, looking at a series of case studies that illustrate the different aspects of patient mobility within the European Union and how Europe's health systems have responded to them. Most of the case studies presented in this book have been analysed within a project funded by the European Union's Sixth Framework Programme - Europe for Patients (e4p).
Book Synopsis Health Policy and European Union Enlargement by : Mckee
Download or read book Health Policy and European Union Enlargement written by Mckee and published by McGraw-Hill Education (UK). This book was released on 2004-04-01 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: While there may be consensus on the broader issues of the core objectives of the health care system, expectations differ between EU countries, and European national policy-makers. This book seeks firstly to assess the impact of the enlargement process and then to analyse the challenges that lie ahead in the field of health and health policy.
Book Synopsis EU Tax Law and Double Tax Conventions by : Tom O'Shea
Download or read book EU Tax Law and Double Tax Conventions written by Tom O'Shea and published by . This book was released on 2008 with total page 279 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis When Europe meets Bismarck by : Thomas Kostera
Download or read book When Europe meets Bismarck written by Thomas Kostera and published by Editions de l'Université de Bruxelles. This book was released on 2019-05-03 with total page 414 pages. Available in PDF, EPUB and Kindle. Book excerpt: What happens when the European Union sets new rules for the provision of cross-border healthcare services that once were conceived for the population living on the national territory ? This books presents how new rules on the provision of cross-border healthcare in the European Union have the potential of destabilizing national welfare boundaries. A book of political science that takes Austria, a prototypical Bismarckian healthcare system, as an example, and aims at answering questions by looking at how actors navigate between national institutional constraints and European opportunities. EXTRAIT More than 30 years ago, the social security systems of OECD states were diagnosed to be in crisis. This crisis heralded in the end of the “Golden Age” of the national welfare state. The European OECD states, which were also part of the European Community, all witnessed rising unemployment in the wake of the oil crises, and as a result of economic openness to world markets and rising competition of labor costs, Keynesian economic policies of deficit spending became unavailable as an option to revive the economy. Not only did external processes of globalization demand adaptations of the welfare states, but also internal factors such as the rising age of populations and the change of family patterns questioned whether European welfare states were still capable of delivering for national populations, and how classical branches of the welfare state such as unemployment insurance, pension systems and healthcare systems should be adapted to meet these new challenges (Esping-Andersen, 1996). Along with this crisis diagnosis of the welfare state in general, healthcare systems have become the center of governments’ attention since the 1980s, as spending on health policies has increased while the number people contributing to the social security schemes has decreased due to rising unemployment and slow economic growth. Insofar, healthcare mirrors the challenges that welfare states face in general.
Book Synopsis Bulletin for International Taxation by :
Download or read book Bulletin for International Taxation written by and published by . This book was released on 2007 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis EU Citizenship and Direct Taxation by : Erik Ros
Download or read book EU Citizenship and Direct Taxation written by Erik Ros and published by . This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: EUCOTAX Series on European Taxation Volume 54 EU Citizenship and Direct Taxation is the first book to investigate in detail how the Court of Justice of the European Union (ECJ) has tried to reconcile specific national direct tax rules with the general European Union (EU) principle of free movement of persons from the perspective of EU citizenship. Freedom of movement is a key principle of the EU resulting in the right of every EU citizen to move and reside freely within the EU. Many EU citizens work in the other Member States than their Member State of origin. Direct taxes are not as such covered in the treaties and therefore have a much smaller basis for harmonization at EU level than indirect taxes. As a result, decisions of ECJ on the clash between the EU principle of free movement and Member States' direct tax rules have a significant effect on national direct tax systems. This book focuses on the relation between free movement rights of EU citizens and the legal autonomy of Member States in the area of direct taxation. What's in this book: The book's incomparably thorough analysis of the distinctive evolution, mainly via ECJ case law, of the relation between the EU principle of free movement of persons and Member States' direct tax rules includes in-depth discussion of the following elements and more: the concept of EU citizenship in the EU's constitutional and institutional development; how the ECJ has interpreted the concept of free movement with regard to economically inactive persons; how the notion of EU citizenship has widened the ECJ's view on treaty access; how the ECJ has addressed the clash between free movement of persons and direct taxation in the EU's constitutional context; and numerous tax policy initiatives with regard to EU citizens before and after the Treaty of Lisbon. The willingness at EU level to make EU citizenship a key driver behind the European integration process relates to the purpose of this study. This book explains that the ECJ is reconceptualizing the market freedoms relating to the free movement of persons as part of a broader EU citizenship right for all economically active EU citizens to pursue an economic activity in a cross-border context; a right beyond the aim of realization of the internal market. How this will help you: This book proceeds confidently through the maze of rules that relate to the notion of EU citizenship and gives a broad understanding of the concept of EU citizenship in the EU's constitutional and institutional development. As an extremely important analysis of the influence of EU law on the direct tax autonomy of Member States, this book will be a great influence in the practice and study of taxation in the EU.
Book Synopsis Voluntary Health Insurance in the European Union by : Elias Mossialos
Download or read book Voluntary Health Insurance in the European Union written by Elias Mossialos and published by . This book was released on 2004 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Social Security for Frontier Workers in Europe by : GVG
Download or read book Social Security for Frontier Workers in Europe written by GVG and published by IOS Press. This book was released on 2003 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work covers the complex legal and social facts which the frontier workers are faced with. Although European law coordinates the differing legislation of the Member States for the benefit of the frontier workers, it cannot eliminate the existing national differences in social and tax law.
Book Synopsis Domestic Regulation and Service Trade Liberalization by : Pierre Sauve
Download or read book Domestic Regulation and Service Trade Liberalization written by Pierre Sauve and published by World Bank Publications. This book was released on 2003-08-29 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: Trade in services, far more than trade in goods, is affected by a variety of domestic regulations, ranging from qualification and licensing requirements in professional services to pro-competitive regulation in telecommunications services. Experience shows that the quality of regulation strongly influences the consequences of trade liberalization. WTO members have agreed that a central task in the ongoing services negotiations will be to develop a set of rules to ensure that domestic regulations support rather than impede trade liberalization. Since these rules are bound to have a profound impact on the evolution of policy, particularly in developing countries, it is important that they be conducive to economically rational policy-making. This book addresses two central questions: What impact can international trade rules on services have on the exercise of domestic regulatory sovereignty? And how can services negotiations be harnessed to promote and consolidate domestic policy reform across highly diverse sectors? The book, with contributions from several of the world's leading experts in the field, explores a range of rule-making challenges arising at this policy interface, in areas such as transparency, standards and the adoption of a necessity test for services trade. Contributions also provide an in-depth look at these issues in the key areas of accountancy, energy, finance, health, telecommunications and transportation services.
Author :Emile van der Does de Willebois Publisher :World Bank Publications ISBN 13 :0821388967 Total Pages :230 pages Book Rating :4.8/5 (213 download)
Book Synopsis The Puppet Masters by : Emile van der Does de Willebois
Download or read book The Puppet Masters written by Emile van der Does de Willebois and published by World Bank Publications. This book was released on 2011-11-01 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the use of these entities in nearly all cases of corruption. It builds upon case law, interviews with investigators, corporate registries and financial institutions and a 'mystery shopping' exercise to provide evidence of this criminal practice.
Book Synopsis Introduction to European Union internal market law by : Raffaele Torino
Download or read book Introduction to European Union internal market law written by Raffaele Torino and published by Roma TrE-Press. This book was released on 2017-12-01 with total page 173 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il libro costituisce un’introduzione al diritto del mercato interno europeo ed illustra e analizza l’evoluzione della disciplina del mercato interno e le sue caratteristiche e categorie giuridiche principali (Cap. 1 – Raffaele Torino), la libera circolazione delle merci (Cap. 2 – Federico Raffaele), la libera circolazione delle persone (Cap. 3 – Filippo Palmieri), la libera prestazione dei servizi e il diritto di stabilimento (Cap. 4 – Arianna Paoletti) e la libera circolazione dei capitali e dei pagamenti (Cap. 5 – Ilaria Ricci).
Book Synopsis Collective Agreements by : Susan Hayter
Download or read book Collective Agreements written by Susan Hayter and published by . This book was released on 2018 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Collective bargaining involves a process of negotiation between one or more unions and an employer or employers' organisation(s). The outcome is a collective agreement that defines terms of employment - typically wages, working hours and in-work benefits. The agreement affords labour protection: minimum wages, regular earnings; limits on working hours and predictable work schedules; safe working environments; parental leave and sick leave; and a fair share in the benefits of increased productivity. The International Labour Organization (ILO) Collective Agreements Recommendation 1951 (No. 91) considers, where appropriate and having regard to national practice, that measures should be taken to extend the application of all or some provisions of a collective agreement to all employers and workers included wthin the domain of the agreement. The extension of a collective agreement generalises the terms and conditions of employment, agreed between organised firms and workers, represented through their association(s) and union(s), to the non-organised firms within a sector, occupation or territory. The collection of chapters in this volume are about the extension of collective agreements as an act of public policy.
Book Synopsis Tax Planning & Compliance in Asia by :
Download or read book Tax Planning & Compliance in Asia written by and published by . This book was released on 2005 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book European Tax Law written by Ben Terra and published by Springer. This book was released on 1997-08-27 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although a genuine European tax hardly exists as such, the EC policy of aligning national taxes and tax policies insofar as is necessary for a common market affects taxation and tax law in all Member States. European Tax Law systematically surveys the EC tax rules that arise from this policy and their implications. It provides a detailed discussion of European integration and Community tax harmonisation policy, with practical analysis of all the relevant Community tax rules, in force and pending. The book's clear, straightforward coverage includes: tax measures already taken at the Community level and their legal basis; the current state of positive harmonisation as manifested in EC regulations and directives; the effect of 'negative integration' (such as prohibition of discrimination) that limits Member States' freedom to arrange their own national tax systems; the surprising effect of national habits and couleur locale ; and the consequences of general (non-fiscal) Community law for national tax laws as it emerges in the case law of the European Court of Justice. European Tax Law includes an extensive index and a table of cases for easy access to information. Practitioners, academics, and advanced students of tax law and EC law will value the lucid, ordered, and comprehensive coverage of this resource.
