Fundamentals of EU VAT Law

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Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403523441
Total Pages : 643 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Fundamentals of EU VAT Law by : Frank Nellen

Download or read book Fundamentals of EU VAT Law written by Frank Nellen and published by Kluwer Law International B.V.. This book was released on 2020-08-19 with total page 643 pages. Available in PDF, EPUB and Kindle. Book excerpt: Parties to cross-border disputes arising anywhere in the vast Portuguese-speaking world – a community of more than 230 million in a space that offers a wide array of investment opportunities across four continents – increasingly seek Portugal as their preferred seat of arbitration. A signatory to all relevant international conventions, Portugal has proven to be an ‘arbitration-friendly’ jurisdiction. This volume is the first and so far only book in English that provides a thorough, in-depth analysis of international arbitration law and practice in Portugal. Its contributing authors are among the most highly regarded legal names in the country, including scholars, arbitrators, and practitioners. The authors describe how international arbitration proceedings are conducted in Portugal, what cautions should be taken, and what procedural strategies may be suitable in particular cases. They provide insightful answers to questions such as the following: What matters can be submitted to arbitration under Portuguese law? What are the validity requirements for an arbitration agreement? How do the State courts interact with arbitration proceedings and what is the attitude of such courts toward international arbitration? What are the rules governing evidentiary matters in arbitration? How is an arbitration tribunal constituted? How are arbitrators appointed? How may they be challenged? How can an international arbitral award be recognized and enforced? How does the Portuguese legal system address the issue of damages and what specific damages are admitted? How are the costs of arbitration proceedings estimated and allocated? The book includes analyses of arbitration related to specific fields of the law, notably sports, administrative, tax, intellectual property rights (especially regarding reference and generic medicines), and corporate disputes. Each chapter provides, for the topics it addresses, an examination of the applicable laws, rules, arbitration practice, and views taken by arbitral tribunals and state courts as well as those of the most highly considered scholars. As a detailed examination of the legal framework and of all procedural steps of an arbitration in Portugal, from the drafting of an arbitration agreement to the enforcement of an award, this book constitutes an invaluable resource for parties involved in or considering an international arbitration in this country. The guidance that it seeks to provide in respect of any problem likely to arise in this context can be useful to arbitrators, judges, academics, and interested lawyers.

Fundamentals of Eu Vat Law

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Author :
Publisher : Kluwer Law International
ISBN 13 : 9789403523439
Total Pages : 742 pages
Book Rating : 4.5/5 (234 download)

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Book Synopsis Fundamentals of Eu Vat Law by : Frank Nellen

Download or read book Fundamentals of Eu Vat Law written by Frank Nellen and published by Kluwer Law International. This book was released on 2020-08-19 with total page 742 pages. Available in PDF, EPUB and Kindle. Book excerpt: Parties to cross-border disputes arising anywhere in the vast Portuguese-speaking world - a community of more than 230 million in a space that offers a wide array of investment opportunities across four continents - increasingly seek Portugal as their preferred seat of arbitration. A signatory to all relevant international conventions, Portugal has proven to be an 'arbitration-friendly' jurisdiction. This volume is the first and so far only book in English that provides a thorough, in-depth analysis of international arbitration law and practice in Portugal. Its contributing authors are among the most highly regarded legal names in the country, including scholars, arbitrators, and practitioners. The authors describe how international arbitration proceedings are conducted in Portugal, what cautions should be taken, and what procedural strategies may be suitable in particular cases. They provide insightful answers to questions such as the following: What matters can be submitted to arbitration under Portuguese law? What are the validity requirements for an arbitration agreement? How do the State courts interact with arbitration proceedings and what is the attitude of such courts toward international arbitration? What are the rules governing evidentiary matters in arbitration? How is an arbitration tribunal constituted? How are arbitrators appointed? How may they be challenged? How can an international arbitral award be recognized and enforced? How does the Portuguese legal system address the issue of damages and what specific damages are admitted? How are the costs of arbitration proceedings estimated and allocated? The book includes analyses of arbitration related to specific fields of the law, notably sports, administrative, tax, intellectual property rights (especially regarding reference and generic medicines), and corporate disputes. Each chapter provides, for the topics it addresses, an examination of the applicable laws, rules, arbitration practice, and views taken by arbitral tribunals and state courts as well as those of the most highly considered scholars. As a detailed examination of the legal framework and of all procedural steps of an arbitration in Portugal, from the drafting of an arbitration agreement to the enforcement of an award, this book constitutes an invaluable resource for parties involved in or considering an international arbitration in this country. The guidance that it seeks to provide in respect of any problem likely to arise in this context can be useful to arbitrators, judges, academics, and interested lawyers.

General Principles of EU Law and the Protection of Fundamental Rights

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Author :
Publisher : Edward Elgar Publishing
ISBN 13 : 1786439433
Total Pages : 240 pages
Book Rating : 4.7/5 (864 download)

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Book Synopsis General Principles of EU Law and the Protection of Fundamental Rights by : Chiara Amalfitano

Download or read book General Principles of EU Law and the Protection of Fundamental Rights written by Chiara Amalfitano and published by Edward Elgar Publishing. This book was released on 2018 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: This insightful book analyses the role that EU general principles have taken in the protection of fundamental rights within the EU since the Lisbon Treaty. In particular, the author focuses on the relationship between written law (the Charter of Fundamental Rights) and unwritten law (the general principles) within the institutional framework of the EU. The book demonstrates that due to their complementary and autonomous function toward the protection of fundamental rights, the general principles still play a key role within the Union despite the binding force of the Charter.

The Choice of Legal Basis for Acts of the European Union

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Author :
Publisher : Springer
ISBN 13 : 3030002748
Total Pages : 142 pages
Book Rating : 4.0/5 (3 download)

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Book Synopsis The Choice of Legal Basis for Acts of the European Union by : Annegret Engel

Download or read book The Choice of Legal Basis for Acts of the European Union written by Annegret Engel and published by Springer. This book was released on 2018-09-10 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides the first comprehensive discussion of conflicts between legal bases in EU law. It fills an important gap in the existing literature on the choice of legal basis in EU law by analysing the structure of legal bases and the resulting legal basis litigation in the European Union, thus identifying areas of conflict produced by overlapping competences, divergent inter-institutional interests, and inconsistencies in the courts’ judgements. While certain cases have been discussed extensively in academic literature (e.g. Tobacco Advertising, ECOWAS), there has been little analysis of the general underlying criteria and principles governing the choice of legal basis on the part of European institutions. Such an analysis has, however, become necessary in order to better understand and possibly predict judicial outcomes, and to identify flaws in the current legislative framework.

VAT in a Day

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Publisher :
ISBN 13 : 9789083090825
Total Pages : pages
Book Rating : 4.0/5 (98 download)

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Book Synopsis VAT in a Day by : Adrianus Johannes Doesum

Download or read book VAT in a Day written by Adrianus Johannes Doesum and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

A guide to the European VAT directives

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Author :
Publisher : IBFD
ISBN 13 : 9076078882
Total Pages : 2422 pages
Book Rating : 4.0/5 (76 download)

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Book Synopsis A guide to the European VAT directives by : Ben Terra

Download or read book A guide to the European VAT directives written by Ben Terra and published by IBFD. This book was released on 2006 with total page 2422 pages. Available in PDF, EPUB and Kindle. Book excerpt:

State Aid Law and Business Taxation

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Author :
Publisher : Springer
ISBN 13 : 3662530554
Total Pages : 282 pages
Book Rating : 4.6/5 (625 download)

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Book Synopsis State Aid Law and Business Taxation by : Isabelle Richelle

Download or read book State Aid Law and Business Taxation written by Isabelle Richelle and published by Springer. This book was released on 2016-10-18 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a compilation of contributions exploring the impact of the European Treaty provisions regarding state aid on Member States’ legislation and administrative practice in the area of business taxation. Starting from a detailed analysis of the European Courts’ jurisprudence on Art.107 TFEU the authors lay out fundamental issues – e.g. on legal concepts like “advantage”, “selectivity” and “discrimination” – and explore current problems – in particular policy and practice regarding “harmful” tax competition within the European Union. This includes the Member States’ Code of Conduct on business taxation, the limits to anti-avoidance legislation and the options for legislation on patent boxes. The European Commission’s recent findings on preferential “rulings” are discussed as well as the general relationship between international tax law, transfer pricing standards and the European prohibition on selective fiscal aids.

European Intellectual Property Law

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Author :
Publisher : Edward Elgar Publishing
ISBN 13 : 1785361554
Total Pages : 614 pages
Book Rating : 4.7/5 (853 download)

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Book Synopsis European Intellectual Property Law by : Annette Kur

Download or read book European Intellectual Property Law written by Annette Kur and published by Edward Elgar Publishing. This book was released on 2019-12-27 with total page 614 pages. Available in PDF, EPUB and Kindle. Book excerpt: The second edition of this popular textbook has been thoroughly revised, expanded and updated in order to reflect the recent extensive changes in European IP legislation. Providing an in-depth examination of the core areas of IP law, from copyright, patents and trademarks through to the protection of plant varieties and industrial design, it is perfectly pitched to guide the reader through the complexities of the European IP system.

Information Asymmetries in EU VAT

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Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041189173
Total Pages : 530 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Information Asymmetries in EU VAT by : Frank J.G. Nellen

Download or read book Information Asymmetries in EU VAT written by Frank J.G. Nellen and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 530 pages. Available in PDF, EPUB and Kindle. Book excerpt: " Unlike conventional direct taxes, the application and administration of value-added tax (VAT) depends to a considerable extent on the exchange of information between the taxable person and his transaction counterparts. In practice, the taxable person often fails to obtain necessary information from his transaction counterparts, giving rise to information asymmetries that can induce VAT assessments, sanctions, and audits. In its up-to-date overview of European Union (EU) VAT law, this book assesses legislation, case law, and practice at EU and national levels, in the process of examining how to minimize the risks and negative consequences associated with information asymmetries. As a result of his in-depth treatment of the subject, the author establishes the following: – to what extent information asymmetries in EU VAT have legal implications (e.g., VAT assessments, fines) for the taxable person; – to what extent information asymmetries shouldhave legal implications for the taxable person, taking into account the legal principles applicable in EU VAT; – to what extent positive EU VAT law indeed implies the risk of information asymmetries and any associated unjustified legal implications; and – to what extent legal remedies should be employed to avoid or to reduce information asymmetries for the taxable person. This is the first book to conduct thorough research into the causes and legal implications of information asymmetries, as well as the instruments which can be employed to counter their materialization. As such, it will be of inestimable value to practitioners, legislators, policymakers, entrepreneurs, judicial professionals, and academics concerned with EU VAT law. "

National Constitutions in European and Global Governance: Democracy, Rights, the Rule of Law

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Author :
Publisher : Springer
ISBN 13 : 9462652732
Total Pages : 1522 pages
Book Rating : 4.4/5 (626 download)

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Book Synopsis National Constitutions in European and Global Governance: Democracy, Rights, the Rule of Law by : Anneli Albi

Download or read book National Constitutions in European and Global Governance: Democracy, Rights, the Rule of Law written by Anneli Albi and published by Springer. This book was released on 2019-05-29 with total page 1522 pages. Available in PDF, EPUB and Kindle. Book excerpt: This two-volume book, published open access, brings together leading scholars of constitutional law from twenty-nine European countries to revisit the role of national constitutions at a time when decision-making has increasingly shifted to the European and transnational level. It offers important insights into three areas. First, it explores how constitutions reflect the transfer of powers from domestic to European and global institutions. Secondly, it revisits substantive constitutional values, such as the protection of constitutional rights, the rule of law, democratic participation and constitutional review, along with constitutional court judgments that tackle the protection of these rights and values in the transnational context, e.g. with regard to the Data Retention Directive, the European Arrest Warrant, the ESM Treaty, and EU and IMF austerity measures. The responsiveness of the ECJ regarding the above rights and values, along with the standard of protection, is also assessed. Thirdly, challenges in the context of global governance in relation to judicial review, democratic control and accountability are examined. On a broader level, the contributors were also invited to reflect on what has increasingly been described as the erosion or ‘twilight’ of constitutionalism, or a shift to a thin version of the rule of law, democracy and judicial review in the context of Europeanisation and globalisation processes. The national reports are complemented by a separately published comparative study, which identifies a number of broader trends and challenges that are shared across several Member States and warrant wider discussion. The research for this publication and the comparative study were carried out within the framework of the ERC-funded project ‘The Role and Future of National Constitutions in European and Global Governance’. The book is aimed at scholars, researchers, judges and legal advisors working on the interface between national constitutional law and EU and transnational law. The extradition cases are also of interest to scholars and practitioners in the field of criminal law. Anneli Albi is Professor of European Law at the University of Kent, United Kingdom. Samo Bardutzky is Assistant Professor of Constitutional Law at the University of Ljubljana, Slovenia.

European Constitutional Courts towards Data Retention Laws

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Author :
Publisher : Springer Nature
ISBN 13 : 3030571890
Total Pages : 384 pages
Book Rating : 4.0/5 (35 download)

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Book Synopsis European Constitutional Courts towards Data Retention Laws by : Marek Zubik

Download or read book European Constitutional Courts towards Data Retention Laws written by Marek Zubik and published by Springer Nature. This book was released on 2020-10-30 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book analyses the impact the jurisprudence of the constitutional courts of EU Member States and the Court of Justice of the European Union has had on the perception of freedom of communications in the digital era with respect to these courts’ judgments regarding regulating storage and access to telecommunications data (known as telecommunications data retention) from 2008 to 2017. To do so, it examines the jurisprudence of the constitutional courts of Austria, Bulgaria, Cyprus, Czech Republic, Ireland, Germany, Poland, Portugal, Romania, Slovenia, and Slovakia, i.e. those courts that have already ruled on domestic provisions regulating telecommunications data retention. Further, it investigates the judgments of the Court of Justice of European Union regarding directive 2006/24/EC regulating telecommunications data retention along with relevant jurisprudence of the European Court of Human Rights. As such, the book provides a comparative study of jurisprudence and national measures to implement the Data Retention Directive. Moreover, the book discusses whether our current understanding of protection of freedom of communications guaranteed by the constitutions of EU member states and the EU Charter of Fundamental Rights, which was developed in the era of analogue communications, remains accurate in the era of digital technologies and mass surveillance (simultaneously applied by states and private corporations). In this context, the book reconstructs constitutional standards that currently apply in the EU towards data retention. This book presents a unique comparative analysis of all judgments concerning Directive 2006/24/EC, which can be used in the legislative process on the EU forum aimed at introducing new principles of data retention and by constitutional courts in the context of comparative argumentation.

Platforms in EU VAT Law

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Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403510463
Total Pages : 291 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Platforms in EU VAT Law by : Christina Pollak

Download or read book Platforms in EU VAT Law written by Christina Pollak and published by Kluwer Law International B.V.. This book was released on 2022-10-18 with total page 291 pages. Available in PDF, EPUB and Kindle. Book excerpt: Applying the provisions of the European Union Value Added Tax (EU VAT) Directive poses challenges when applied to the digital platform economy. Recent responses to these challenges revolve around the deemed supplier regime introduced by the so-called e-commerce package, and this regime is thus the focus of this indispensable work, the first to provide an in-depth analysis of the regime, its background and scope, its interpretation, and its application in practice. In its detailed examination of how digital platforms that enable supplies of goods through their interfaces are treated for VAT purposes under EU law, the author elucidates such topics and issues as the following: The qualification of the sale of goods through platforms; supply of the platform service to the underlying supplier; supply of the platform service to the customer; supply of goods from the underlying supplier to the customer; supplies from third countries; the Organisation for Economic Co-operation and Development (OECD) proposal’s influence on the interpretation of the EU e-commerce package; chain transactions; determination of the place of supply; chargeable event and chargeability of VAT; taxable amount; applicable rates and exemptions; platform’s recordkeeping obligations; accompanying customs measures; return of goods and warranty cases; and future of effective and efficient VAT collection. The author also undertakes a detailed analysis of a potential infringement of the principle of equality, neutrality, and the right to conduct a business. Fully taking into consideration the case law of the CJEU, administrative practice, and the relevant academic literature, the author’s research reveals the weaknesses, opportunities, and limits for Member States’ implementation of EU VAT law. The upshot is an important work that promises to make the EU VAT system more fraud-resistant, simplify compliance obligations, enforce the principle of neutrality, and reduce distortion of competition. The book will be of immeasurable value to any practitioner and policymaker approaching any case involving the deemed supplier regime for digital platforms with full awareness of the applicable rules.

Fundamentals of Caribbean Constitutional Law

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Publisher :
ISBN 13 : 9780414089853
Total Pages : 0 pages
Book Rating : 4.0/5 (898 download)

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Book Synopsis Fundamentals of Caribbean Constitutional Law by : Tracy S. Robinson

Download or read book Fundamentals of Caribbean Constitutional Law written by Tracy S. Robinson and published by . This book was released on 2021 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: " ... [I]dentifies the key features of the constitutional systems in the twelve independent states and 6 overseas territories in the Anglophone Caribbean, discusses the foundational concepts associated with these constitutions, and reviews the development and reform of constitutional law in this region"--Back cover

Maritime Work Law Fundamentals: Responsible Shipowners, Reliable Seafarers

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Publisher : Springer Science & Business Media
ISBN 13 : 3540727515
Total Pages : 823 pages
Book Rating : 4.5/5 (47 download)

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Book Synopsis Maritime Work Law Fundamentals: Responsible Shipowners, Reliable Seafarers by : Iliana Christodoulou-Varotsi

Download or read book Maritime Work Law Fundamentals: Responsible Shipowners, Reliable Seafarers written by Iliana Christodoulou-Varotsi and published by Springer Science & Business Media. This book was released on 2007-10-31 with total page 823 pages. Available in PDF, EPUB and Kindle. Book excerpt: The importance of international maritime labour law - both as a component of - ternational maritime law, and in socio-political and economic terms - has been recognised by the IMO International Maritime Law Institute for a number of years. Indeed, the Institute has annually organised a course on maritime labour law with the participation of inter alia the International Maritime Organization, the - ternational Labour Organization, the International Transport Workers’ Federation, and the German Shipowners’ Association. It was therefore a great pleasure when the authors invited me to introduce their forthcoming monograph on Maritime Work Law Fundamentals: Responsible S- powners Reliable Seafarers. As the title suggests, a fundamental challenge of this branch of international maritime law is to achieve a balance between the interests of the two main stakeholders. Institutionally, the effort to achieve this balance dates back a number of decades with its genesis mainly found in the work of the International Labour Organization. It has to be said that whilst this effort achieved great progress, it has led to a haphazard, plethora of legal instruments.

European VAT Law as Interpreted by the Court of Justice

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Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403519061
Total Pages : 583 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis European VAT Law as Interpreted by the Court of Justice by : Erik Stessens

Download or read book European VAT Law as Interpreted by the Court of Justice written by Erik Stessens and published by Kluwer Law International B.V.. This book was released on 2022-11-22 with total page 583 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value added tax (VAT) is often considered the most important development in tax of the past century. Although generally successful – it can account for a large proportion of state revenue – it has spawned its own set of complex problems that require a corresponding set of legal skills to resolve. This book, by systematically drawing out the rules from a thorough analysis of the VAT Directive and as good as every VAT case ever decided by the Court of Justice of the European Union (CJEU) (850 in all), is the ideal day-to-day guide to European VAT law. The rules – and their applications – for such VAT matters as the following are clearly described with examples: distinction between supplies of goods and services for VAT purposes; bundled supplies; intra-Community acquisitions; when tax liability starts and ends; place of supply rules and their exceptions; exemptions in the real estate, finance, and insurance sectors; import and export exemptions; right to deduct VAT; abuse of rights; the problem of incorrect invoices; refund of VAT; and special schemes. An extensive keyword register facilitates navigating the book. Developed from the author’s daily practice as a tax counsel, this book will be of immeasurable value to tax consultants, lawyers, in-house counsel, tax authority officials, and taxation academics, not only in Europe but beyond.

The Reach of Free Movement

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Author :
Publisher : Springer
ISBN 13 : 9462651957
Total Pages : 419 pages
Book Rating : 4.4/5 (626 download)

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Book Synopsis The Reach of Free Movement by : Mads Andenas

Download or read book The Reach of Free Movement written by Mads Andenas and published by Springer. This book was released on 2017-09-26 with total page 419 pages. Available in PDF, EPUB and Kindle. Book excerpt: The reach of free movement within the EU Internal Market and what constitutes a restriction are the topics of this book. For many years the tension between free movement and restrictions have been the subject of intense discussion and controversy, and this includes the constitutional reach of the rights conferred by the Treaty of Lisbon. Anything that makes movement less attractive or more burdensome may constitute a restriction. Restrictions may be justified, but only if proportionate. The reach of free movement is fundamental to the Internal Market, both for the economic constitution and increasingly for individual rights in a European legal order that provides constitutional guarantees for rights, exceeding those of free movement. The interaction between fundamental rights and fundamental freedoms to movement distinguishes the EU legal order from the national legal systems. The book falls into four parts, ‘The reach of free movement’, ‘Justifications and Proportionality’, ‘Fundamental rights’, and ‘Looking Abroad’. The clear discussion of the fundamentals and dilemmas regarding the subject of this book should prove useful for academics, practitioners, graduate students as well as EU officials and judges wishing to stay updated on the ongoing scholarly debate regarding relevance to case law. Mads Andenas is Professor at the Department of Private Law, University of Oslo and at the Institute of Advanced Legal Studies, School of Advanced Studies, University of London. Tarjei Bekkedal is Professor at the Centre for European Law, University of Oslo and the Chair of the Norwegian Association for European Law. Luca Pantaleo is a Lecturer in EU law at The Hague University of Applied Sciences, who obtained a Ph.D. in International and EU Law in 2013 at the University of Macerata in Italy, and who was previously a Senior Researcher at the T.M.C. Asser Institute and Postdoctoral researcher at the University of Luxembourg.

The Substantive Law of the EU

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Author :
Publisher : Oxford University Press, USA
ISBN 13 : 0199298394
Total Pages : 751 pages
Book Rating : 4.1/5 (992 download)

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Book Synopsis The Substantive Law of the EU by : Catherine Barnard

Download or read book The Substantive Law of the EU written by Catherine Barnard and published by Oxford University Press, USA. This book was released on 2007 with total page 751 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recoge: 1. Free movement of goods - 2. Free movement of persons and services - 3. Free movement of capital - 4. Completing the single market.