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Ecj Direct Tax Compass 2013
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Book Synopsis ECJ Direct Tax Compass 2013 by : Madalina Cotrut
Download or read book ECJ Direct Tax Compass 2013 written by Madalina Cotrut and published by . This book was released on 2013 with total page 848 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a collection of summaries of the 222 most significant judgments of the European Court of Justice - rendered up to 31 January 2013 - which are relevant for EU direct taxation. With its useful search features and valuable content, the booklet serves as a reliable guide through the thicket of ECJ case law on direct taxation. The book contains a keyword index which facilitates topical searches. The summaries of the direct tax cases are classified according to topics representing the most important clusters of issues addressed by the ECJ from 1986 onwards. These are complemented by summaries of non-tax cases relevant for the development of EU direct tax law and important texts of EU legislation. Also, several classification tables enable searches according to the legal basis of the decisions, the justification grounds invoked by the Member States, and the types of procedures.
Download or read book ECJ Direct Tax Compass 2012 written by and published by . This book was released on 2012 with total page 800 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis ECJ Direct Tax Compass by : Frans Vanistendael
Download or read book ECJ Direct Tax Compass written by Frans Vanistendael and published by . This book was released on 2008 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis ECJ Direct Tax Compass 2014 by : Madalina Cotrut
Download or read book ECJ Direct Tax Compass 2014 written by Madalina Cotrut and published by . This book was released on 2014 with total page 800 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a collection of summaries of the 244 most significant judgments of the Court of Justice of the European Union – rendered up to 31 January 2014 – which are relevant for EU direct taxation. With its useful search features and valuable content, the booklet serves as a reliable guide through the thicket of ECJ case law on direct taxation.0The book contains a keyword index which facilitates topical searches. The summaries of the direct tax cases are classified according to topics representing the most important clusters of issues addressed by the ECJ from 1986 onwards. These are complemented by summaries of non-tax cases relevant for the development of EU direct tax law and important texts of EU legislation. Also, several classification tables enable searches according to the legal basis of the decisions and the justification grounds invoked by the Member States.
Download or read book ECJ Direct Tax Compass 2016 written by and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The ECJ Direct Tax Compass is a collection of summaries of the most significant judgments of the Court of Justice of the European Union which are relevant for EU direct taxation.
Book Synopsis Recent Developments in Direct Taxation 2013 by : Michael Lang
Download or read book Recent Developments in Direct Taxation 2013 written by Michael Lang and published by . This book was released on 2014 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Double (Non-)Taxation and EU Law by : Christoph Marchgraber
Download or read book Double (Non-)Taxation and EU Law written by Christoph Marchgraber and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt: Everywhere,new tax rules are under development to engage with the ever-increasing complexity and sophistication of aggressive tax planning and to reverse the tax base erosion it leads to. The most prominent initiative in this context is the Base Erosion and Profit Shifting (BEPS) project of the OECD. Although double non-taxation is among the main issues the BEPS project intends to address, this book shows that this phenomenon has not yet been fully understood. Focusing on the fundamental freedoms and the State aid rules of the EU, this book thoroughly explains the nature of double non-taxation from an EU law perspective, its relation to double taxation, and the impact of EU law on these phenomena. Among the issues dealt with in the course of the analysis are the following: – locating the gaps and inconsistencies among domestic tax systems exploited by taxpayers; – hybrid mismatch arrangements as a prime example of double non-taxation; – political efforts undertaken within the EU in order to address double taxation and double non-taxation; – double non-taxation in the European VAT system; – the convergence of the fundamental freedoms and the State aid rules; – the ECJ’s dilemma with regard to juridical double taxation; – the deviating approach with regard to economic double taxation; – the potential impact of the ECJ’s case law on the EU law compatibility of double non-taxation. The tax jurisprudence of the ECJ is referred to and comprehensively analysed throughout this whole book. A final chapter provides an outlook on possible developments in the future. By providing the first in-depth analysis of EU law’s impact on double non-taxation – and the double taxation relief standards with which it is intimately related – this book takes a giant step towards greater legal certainty in this challenging area of tax law. It will quickly take its place as a major practical analysis which benefits tax authorities, scholars, and tax practitioners across Europe and even beyond.
Book Synopsis The Third Sector as a Renewable Resource for Europe by : Lester M Salamon
Download or read book The Third Sector as a Renewable Resource for Europe written by Lester M Salamon and published by . This book was released on 2020-10-09 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a critical account of the third sector and its future in Europe. It offers an original conceptualization of the third sector in its European manifestations alongside an overview of its major contours, including its structure, sources of support, and recent trends. It also assesses the impact of this sector in Europe which considers its contributions to European economic development, citizen well-being and human development.The Third Sector As A Renewable Resource for Europe presents the findings of the Third Sector Impact (TSI) project funded by the European Union's Seventh Framework Program (FP7). It recognises that in a time of social and economic distress, as well as enormous pressures on governmental budgets, the third sector and volunteering represent a unique 'renewable resource' for social and economic problem-solving and civic engagement in Europe. This work was published by Saint Philip Street Press pursuant to a Creative Commons license permitting commercial use. All rights not granted by the work's license are retained by the author or authors.
Book Synopsis Enacting European Citizenship by : Engin F. Isin
Download or read book Enacting European Citizenship written by Engin F. Isin and published by Cambridge University Press. This book was released on 2013-04-18 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the changing character of European citizenship, focusing on 'acts' of citizenship.
Book Synopsis EU Value Added Tax Law by : K PE Lasok
Download or read book EU Value Added Tax Law written by K PE Lasok and published by Edward Elgar Publishing. This book was released on 2020-08-28 with total page 1150 pages. Available in PDF, EPUB and Kindle. Book excerpt: This meticulously researched book provides a practical commentary on, and analysis of, the harmonised system of Value Added Tax (VAT) in the European Union and each of its Member States. Written by a team of expert practitioners led by KPE Lasok QC, an authority on European law with extensive practical experience of VAT and Customs cases, this book is destined to become the reference work of choice on VAT for both practitioners and scholars.
Book Synopsis Copyright in the EU Digital Single Market by : Giuseppe Mazziotti
Download or read book Copyright in the EU Digital Single Market written by Giuseppe Mazziotti and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inside the EU, modernizing its copyright framework for the Internet age is considered a key step toward a Digital Single Market in the creative content sectors. To explore the most suitable and realistic policy options to achieve this objective, the CEPS formed a task force to foster a multistakeholder dialogue on the major challenges for copyright law in the online content sector today. Drawing on those discussions, this report contains the conclusions and policy recommendations organized around three main themes: - Licensing rules and practices in the online music and film sectors - The definition and implementation of copyright exceptions in the digital environment - The present and future of online copyright enforcement in Europe
Book Synopsis Harmonising EU Competition Litigation by : Maria Bergström
Download or read book Harmonising EU Competition Litigation written by Maria Bergström and published by Bloomsbury Publishing. This book was released on 2016-01-14 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume in the Swedish Studies in European Law series, produced by the Swedish Network for European Legal Studies, heralds the new harmonised regime of private enforcement of EU competition law. In 2013, the Commission issued a Communication and Practical Guide to the quantification of harm in antitrust litigation and a Recommendation on collective redress. In 2014, the long-awaited Directive on actions for damages for infringements of EU competition law was finally adopted. In 2016, the Commission is expected to issue guidelines on the passing-on of overcharges. This book examines these recent developments and offers the perspectives of judges, officials, practitioners and academics. With a preface by Judge Carl Wetter of the General Court, the book explores five different themes. In section one, the main policy issues and challenges are presented. In section two, the new regime is placed in the bigger picture of recent EU law developments. In section three, the nexus between private enforcement and transparency is investigated. A comparative perspective is offered in section four by looking into private enforcement in five Member State jurisdictions. Finally, issues relating to causation, harm and indirect purchasers are explored in section five.
Author :International Labour Organisation Publisher :International Labour Organization ISBN 13 :9789221148395 Total Pages :306 pages Book Rating :4.1/5 (483 download)
Book Synopsis Minimum Income Schemes in Europe by : International Labour Organisation
Download or read book Minimum Income Schemes in Europe written by International Labour Organisation and published by International Labour Organization. This book was released on 2003 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book investigates the paradox of rich countries of Western Europe, who have high levels of poverty whilst proclaiming its eradication as one of the primary social and economic goals. It looks at how policies often do not achieve their goals, why countries need mechanisms to reduce wage inequality and why they choose to provide universal benefits instead of systems of selective benefits targeted at the poor. Along with cross-countries comparisons, the volume also presents analysis of the minimum income in France, Portugal, Italy, Finland, Ireland, Belgium, and Greece.
Book Synopsis Study into the Role of Tax Intermediaries by : OECD
Download or read book Study into the Role of Tax Intermediaries written by OECD and published by OECD Publishing. This book was released on 2008-03-10 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisation arrangements” as well as to identify strategies for strengthening the relationship betweeen tax intermediaries and revenue bodies.
Book Synopsis Social policy in the European Union: state of play 2015 by : David Natali (OSE)
Download or read book Social policy in the European Union: state of play 2015 written by David Natali (OSE) and published by ETUI. This book was released on 2015-09-23 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: The sixteenth edition of Social policy in the European Union: state of play has a triple ambition. First, it provides easily accessible information to a wide audience about recent developments in both EU and domestic social policymaking. Second, the volume provides a more analytical reading, embedding the key developments of the year 2014 in the most recent academic discourses. Third, the forward-looking perspective of the book aims to provide stakeholders and policymakers with specific tools that allow them to discern new opportunities to influence policymaking. In this 2015 edition of Social policy in the European Union: state of play, the authors tackle the topics of the state of EU politics after the parliamentary elections, the socialisation of the European Semester, methods of political protest, the Juncker investment plan, the EU’s contradictory education investment, the EU’s contested influence on national healthcare reforms, and the neoliberal Trojan Horse of the Transatlantic Trade and Investment Partnership (TTIP).
Book Synopsis The European Union by : Kristin Archick
Download or read book The European Union written by Kristin Archick and published by . This book was released on 2019-09-15 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: The European Union (EU) is a political and economic partnership that represents a unique form of cooperation among sovereign countries. The EU is the latest stage in a process of integration begun after World War II, initially by six Western European countries, to foster interdependence and make another war in Europe unthinkable. The EU currently consists of 28 member states, including most of the countries of Central and Eastern Europe, and has helped to promote peace, stability, and economic prosperity throughout the European continent. The EU has been built through a series of binding treaties. Over the years, EU member states have sought to harmonize laws and adopt common policies on an increasing number of economic, social, and political issues. EU member states share a customs union; a single market in which capital, goods, services, and people move freely; a common trade policy; and a common agricultural policy. Nineteen EU member states use a common currency (the euro), and 22 member states participate in the Schengen area of free movement in which internal border controls have been eliminated. In addition, the EU has been developing a Common Foreign and Security Policy (CFSP), which includes a Common Security and Defense Policy (CSDP), and pursuing cooperation in the area of Justice and Home Affairs (JHA) to forge common internal security measures. Member states work together through several EU institutions to set policy and to promote their collective interests. In recent years, however, the EU has faced a number of internal and external crises. Most notably, in a June 2016 public referendum, voters in the United Kingdom (UK) backed leaving the EU. The pending British exit from the EU (dubbed "Brexit") comes amid multiple other challenges, including the rise of populist and to some extent anti-EU political parties, concerns about democratic backsliding in some member states (including Poland and Hungary), ongoing pressures related to migration, a heightened terrorism threat, and a resurgent Russia. The United States has supported the European integration project since its inception in the 1950s as a means to prevent another catastrophic conflict on the European continent and foster democratic allies and strong trading partners. Today, the United States and the EU have a dynamic political partnership and share a huge trade and investment relationship. Despite periodic tensions in U.S.-EU relations over the years, U.S. and EU policymakers alike have viewed the partnership as serving both sides' overall strategic and economic interests. EU leaders are anxious about the Trump Administration's commitment to the EU project, the transatlantic partnership, and an open international trading system-especially amid the Administration's imposition of tariffs on EU steel and aluminum products since 2018 and the prospects of future auto tariffs. In July 2018, President Trump reportedly called the EU a "foe" on trade but the Administration subsequently sought to de-escalate U.S.-EU tensions and signaled its intention to launch new U.S.-EU trade negotiations. Concerns also linger in Brussels about the implications of the Trump Administration's "America First" foreign policy and its positions on a range of international issues, including Russia, Iran, the Israeli-Palestinian conflict, climate change, and the role of multilateral institutions. This report serves as a primer on the EU. Despite the UK's vote to leave the EU, the UK remains a full member of the bloc until it officially exits the EU (which is scheduled to occur by October 31, 2019, but may be further delayed). As such, this report largely addresses the EU and its institutions as they currently exist. It also briefly describes U.S.-EU political and economic relations that may be of interest.
Book Synopsis Combating Fiscal Fraud and Empowering Regulators by : Brigitte Unger
Download or read book Combating Fiscal Fraud and Empowering Regulators written by Brigitte Unger and published by Oxford University Press. This book was released on 2021 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is an open access title available under the terms of a CC BY-NC-ND 4.0 International licence. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations. Combating Fiscal Fraud and Empowering Regulators analyzes the impact of new international tax regulations on the scope and scale of tax evasion, tax avoidance, and money laundering. These are analyzed through an ecosystem framework in which, similar to a natural ecosystem, new tax regulations appear as heavy shocks to the tax ecosystem, to which the 'species' such as countries, corporations, and tax experts will react by looking for new loopholes and niches of survival. By analyzing the impact of tax reforms from different perspectives--a legal, political science, accounting, and economic one--one may derive an assessment of the reforms and policy recommendations for an improved international tax system. The ultimate goal is to combat fiscal fraud and empower regulators, in that line, this volume is intended for a broad audience that seeks to know more about the latest state of the art in the realm of taxation from a multidisciplinary perspective. The money involved amounts to billions in unpaid taxes that could be better used for stopping hunger, guaranteeing education, and safeguarding biodiversity, hence making this world a better one. Regulators can see this book as a guiding light of what has happened in the past forty years, and how the world has and will continue to change as a result of it. Combating Fiscal Fraud and Empowering Regulators is also a warning about new emerging tax loopholes, such as freeports or golden passports and visas, where residency can be bought in tax havens, even within the European Union. The main message is that inequality can and has to be reduced substantially and that this can be achieved through a well-working international tax system that eliminates secrecy, opaqueness, and tax havens.
