European Court Of Justice Direct Tax Compass 2010

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Double (Non-)Taxation and EU Law

Author : Christoph Marchgraber
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041194118
Total Pages : 460 pages
Book Rating : 4.0/5 (411 download)

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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 460 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.

Tax Justice and the Political Economy of Global Capitalism, 1945 to the Present

Author : Jeremy Leaman
Publisher : Berghahn Books
ISBN 13 : 0857458825
Total Pages : 360 pages
Book Rating : 4.8/5 (574 download)

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Book Synopsis Tax Justice and the Political Economy of Global Capitalism, 1945 to the Present by : Jeremy Leaman

Download or read book Tax Justice and the Political Economy of Global Capitalism, 1945 to the Present written by Jeremy Leaman and published by Berghahn Books. This book was released on 2013-06-01 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax “justice” has become an increasingly central issue of political debate in many countries, particularly following the cardiac arrest of global financial services in 2008 and the subsequent worldwide slump in trade and production. The evident abuse of tax systems by corporations and rich individuals through tax avoidance schemes and offshore shadow banking is increasingly in the public eye. Above all, the political challenges of recovery and structural reform have raised core issues of burden-sharing and social equity on the agendas of both civil society groups and political elites. Democratic states need tax revenue to fund public goods and combat public “bads” with any degree of legitimacy. The contributions to this book discuss the haphazard evolution of contemporary taxation systems, their contradictory effects in a globalized economy, and the urgency of their reform as a precondition for social justice.

European Integration and Postcolonial Sovereignty Games

Author : Rebecca Adler-Nissen
Publisher : Routledge
ISBN 13 : 1135127794
Total Pages : 273 pages
Book Rating : 4.1/5 (351 download)

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Book Synopsis European Integration and Postcolonial Sovereignty Games by : Rebecca Adler-Nissen

Download or read book European Integration and Postcolonial Sovereignty Games written by Rebecca Adler-Nissen and published by Routledge. This book was released on 2013-05-02 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines how sovereignty works in the context of European integration and postcolonialism. Focusing on a group of micro-polities associated with the European Union, it offers a new understanding of international relations in the context of modern sovereignty. This book offers a systematic and comparative analysis of the Overseas Countries and Territories (OCTs), the EU and the four affected Member States: UK, France, the Netherlands and Denmark. Contributors explore how states and state-like entities play ‘sovereignty games’ to understand how a group of postcolonial entities may strategically use their ambiguous status in relation to sovereignty. The book examines why former colonies are seeking greater room to manoeuvre on their own, whilst simultaneously developing a close relationship to the supranational EU. Methodologically sophisticated, this interdisciplinary volume combines interviews, participant observation, textual, legal and institutional analysis for a new theoretical approach to understanding the strategic possibilities and subjectivity of non-sovereign entities in international politics. Bringing together research on European integration and postcolonial theory, European Integration and Postcolonial Sovereignty Games will be of interest to students and scholars of International Relations, EU studies, Postcolonial studies, International Law and Political Theory.

CJEU - Recent Developments in Value Added Tax 2018

Author : Michael Lang
Publisher : Linde Verlag GmbH
ISBN 13 : 3709410363
Total Pages : 241 pages
Book Rating : 4.7/5 (94 download)

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Book Synopsis CJEU - Recent Developments in Value Added Tax 2018 by : Michael Lang

Download or read book CJEU - Recent Developments in Value Added Tax 2018 written by Michael Lang and published by Linde Verlag GmbH. This book was released on 2019-07-24 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most important and recent judgments of the CJEU Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. the Charter of Fundamental Rights of the European Union and VAT, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government representatives and tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

European Court of Justice Direct Tax Compass 2010

Author : Tigran Mkrtchyan
Publisher :
ISBN 13 : 9789087220747
Total Pages : 672 pages
Book Rating : 4.2/5 (27 download)

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Book Synopsis European Court of Justice Direct Tax Compass 2010 by : Tigran Mkrtchyan

Download or read book European Court of Justice Direct Tax Compass 2010 written by Tigran Mkrtchyan and published by . This book was released on 2010 with total page 672 pages. Available in PDF, EPUB and Kindle. Book excerpt: "A collection of summaries of the 158 most significant judgments of the European Court of Justice relevant for EU direct taxation, classified in a systematic way. The summaries of tax cases included in this booklet range from the very first direct tax case Avoir Fiscal to the most recent ones decided up to 31 January 2010. In addition, summaries of important company law and other non-tax cases are provided."--Publisher.

Administrative Law and Policy of the European Union

Author : Herwig C.H. Hofmann
Publisher : Oxford University Press, USA
ISBN 13 : 0199286485
Total Pages : 1064 pages
Book Rating : 4.1/5 (992 download)

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Book Synopsis Administrative Law and Policy of the European Union by : Herwig C.H. Hofmann

Download or read book Administrative Law and Policy of the European Union written by Herwig C.H. Hofmann and published by Oxford University Press, USA. This book was released on 2011-10-27 with total page 1064 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a comprehensive, detailed, and highly systematic treatment which both describes and critically analyses the administrative law and policy of the European Union.

The EU, ASEAN and Interregionalism

Author : L. Allison
Publisher : Springer
ISBN 13 : 1137494808
Total Pages : 223 pages
Book Rating : 4.1/5 (374 download)

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Book Synopsis The EU, ASEAN and Interregionalism by : L. Allison

Download or read book The EU, ASEAN and Interregionalism written by L. Allison and published by Springer. This book was released on 2015-01-31 with total page 223 pages. Available in PDF, EPUB and Kindle. Book excerpt: Using a framework of norm diffusion to determine the EU's international actorness in the context of its relations with ASEAN, this book provides a timely and in-depth analysis of EU-ASEAN relations. By investigating three aspects of regionalism support by the EU it presents a comprehensive account of norm diffusion between the EU and ASEAN.

Immovable Property under VAT

Author : Robert F. van Brederode
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041139494
Total Pages : 330 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Immovable Property under VAT by : Robert F. van Brederode

Download or read book Immovable Property under VAT written by Robert F. van Brederode and published by Kluwer Law International B.V.. This book was released on 2011-05-12 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: The ideal value-added tax (VAT) would carry an economic efficiency ratio of 100 as, in theory, VAT should not be susceptible to exemptions and rate variations. However, practical reality tells a different story, and it will come as no surprise to learn that the VAT systems of almost all countries remain far from the benchmark, and that this is particularly the case when VAT is applied to real estate. This book describes and analyses VAT treatment of real estate transactions in six representative countries: Australia, Canada, Germany, Japan, Mexico, and the United Kingdom. As in any jurisdiction, the VAT schemes covered must accommodate complex factual matrices that demand consistent, fair, and equal treatment. Among these VAT determinants the authors, each an expert in the national tax law of one of the six countries, address the following: types of real estate sales; long versus short term leases; commercial versus residential use; newly constructed versus existing property; status of the parties involved as taxable or non-taxable for VAT; taxable and tax-free supplies; special rules for charities, mooring facilities, aircraft, sports facilities, etc.; subdivision of apartments into title units; commercial residential premises; construction work; cross-border supply of construction work and services; and transfer of a ‘going concern’. The discussions also include the practical areas of accounting for VAT, administrative compliance, personal tax liability, and VAT refund and overpayment certification processes, as well as thorough consideration of relevant case law and examination of frequently litigated matters. Each author has designed his or her chapter to ensure that the technical nuances of each system are explained. An introductory chapter outlines economic theory and preferred VAT treatment of real estate transactions, and compares the variety of solutions applied in the six countries covered. Although a number of legal works exist on real estate under VAT in single jurisdictions, this is the first book to combine a multi-jurisdictional approach with attention to relevant economic theory, allowing for a very useful assessment of best practices. For this reason it is sure to be welcomed by practitioners and academics not only as an overview of the problem areas encountered when designing VAT policy, but also as a reference in applying VAT to real estate transactions.

Tax Us If You Can

Author : Tax Justice Network-Africa
Publisher : Fahamu/Pambazuka
ISBN 13 : 0857490427
Total Pages : 95 pages
Book Rating : 4.8/5 (574 download)

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Book Synopsis Tax Us If You Can by : Tax Justice Network-Africa

Download or read book Tax Us If You Can written by Tax Justice Network-Africa and published by Fahamu/Pambazuka. This book was released on 2011-10-20 with total page 95 pages. Available in PDF, EPUB and Kindle. Book excerpt: This short introduction to issues of tax justice explains the meaning and causes of tax injustice and offers options for a better future. Providing insight into the specific failures of Africa s tax systemand the associated problems of capital flight, tax evasion, tax avoidance, and tax competitionthis book explores the role of governments, parliaments, and taxpayers, and asks how stakeholders can help achieve tax justice. Arguing that tax revenues are essential for establishing independent states of free citizens, it demonstrates how the tax consensus promoted by multilateral agencies, such as the World Bank and the International Monetary Fund, has influenced tax policy in Africa and led to a reduction in government revenues in many countries. "

Philosophical Foundations of Tax Law

Author : Monica Bhandari
Publisher : Oxford University Press
ISBN 13 : 0192519379
Total Pages : 331 pages
Book Rating : 4.1/5 (925 download)

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Book Synopsis Philosophical Foundations of Tax Law by : Monica Bhandari

Download or read book Philosophical Foundations of Tax Law written by Monica Bhandari and published by Oxford University Press. This book was released on 2017-02-23 with total page 331 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax law changes at a startling rate - not only does societal change bring with it demands for change in the tax system, but changes in the political climate will force change, as will many other competing pressures. With this pace of change, it is easy to focus on the practical and forget the core underpinnings of the tax system and their philosophical justifications. Taking a pause to remind ourselves of those principles and how they can operate in the modern tax system is crucial to ensuring that the tax system does not diverge too far from what it should be or could be. It is essential to understand the answers to some of the seemingly basic questions that surround tax before we can even begin to think about what a tax system should look like. This collection brings together major themes and difficult questions in the philosophical foundations of tax law. The chapters consider practical issues such as justification, enforcement, design, and mechanics, and provide a full and coherent analysis of the basis for tax law. Philosophical Foundations of Tax Law allows the reader to consider how tax systems should move forward in the modern world, with a sound philosophical basis, to provide the practical tax system that the state requires and citizens deserve.

EU Value Added Tax Law

Author : K PE Lasok
Publisher : Edward Elgar Publishing
ISBN 13 : 1784718017
Total Pages : 1226 pages
Book Rating : 4.7/5 (847 download)

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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 1226 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.

The European Union

Author : Kristin Archick
Publisher :
ISBN 13 : 9781693263408
Total Pages : 28 pages
Book Rating : 4.2/5 (634 download)

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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.

The Great Revenue Robbery

Author : Richard Swift
Publisher : Between the Lines
ISBN 13 : 1771131039
Total Pages : 205 pages
Book Rating : 4.7/5 (711 download)

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Book Synopsis The Great Revenue Robbery by : Richard Swift

Download or read book The Great Revenue Robbery written by Richard Swift and published by Between the Lines. This book was released on 2013 with total page 205 pages. Available in PDF, EPUB and Kindle. Book excerpt: Austerity is a bitter pill to swallow. But it is even the more galling when we realize that it is the wrong medicine for our ailing economy.

Copyright in the EU Digital Single Market

Author : Giuseppe Mazziotti
Publisher :
ISBN 13 : 9789461383310
Total Pages : 0 pages
Book Rating : 4.3/5 (833 download)

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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

EC Law and the Sovereignty of the Member States in Direct Taxation

Author : Mathieu Isenbaert
Publisher : IBFD
ISBN 13 : 9087220677
Total Pages : 925 pages
Book Rating : 4.0/5 (872 download)

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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.

Minimum Income Protection in Flux

Author : I. Marx
Publisher : Springer
ISBN 13 : 1137291842
Total Pages : 354 pages
Book Rating : 4.1/5 (372 download)

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Book Synopsis Minimum Income Protection in Flux by : I. Marx

Download or read book Minimum Income Protection in Flux written by I. Marx and published by Springer. This book was released on 2012-11-19 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: The current economic crisis has presented itself as a formidable challenge to the welfare states of Europe. It is more relevant than ever to ask: do existing minimum income protection schemes succeed in adequately protecting citizens, be it whether they are excluded from work, working, retired, or having children? Drawing on in-depth and up-to-date institutional data from across Europe and the US, this volume details the reality of minimum income protection policies over time. Including contributions from leading scholars in the field, each chapter provides a systematic cross-national analysis of minimum income protection policies, developing concrete policy guidance on an issue at the heart of the European debate.

Universal Basic Income

Author : Dr Paul O'Brien
Publisher : The History Press
ISBN 13 : 0750983388
Total Pages : 237 pages
Book Rating : 4.7/5 (59 download)

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Book Synopsis Universal Basic Income by : Dr Paul O'Brien

Download or read book Universal Basic Income written by Dr Paul O'Brien and published by The History Press. This book was released on 2017-06-01 with total page 237 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is about a radical idea: the idea that each of us deserves enough money on which to live - and that it should be paid independently of our personal means, and independently of whether we work, or even want to work. The concept of 'basic income' has been discussed internationally and has the potential to revolutionise the way that society functions. It would provide greater security for the young, for the self-employed and entrepreneurs as well as reshaping the social welfare system in its entirety. In this book, author and academic Dr Paul O'Brien explores the arguments for and against the idea and explains how this very real proposal might work in practise.