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La Science Juridique Et Le Droit Financier Et Fiscal
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Book Synopsis La science juridique et le droit financier et fiscal by : Renaud Bourget
Download or read book La science juridique et le droit financier et fiscal written by Renaud Bourget and published by . This book was released on 2010 with total page 2012 pages. Available in PDF, EPUB and Kindle. Book excerpt: Toute une tradition scientifique s’est attachée, depuis au moins un siècle, à relier les finances publiques et l’impôt à la théorie du droit. L’origine de la science juridique fiscale remonte au début du XXe siècle quand fut élaboré le Code fiscal allemand. Administrant le principe de pureté de la dogmatique juridique à la matière fiscale, l’école formaliste allemande a posé les fondements scientifiques de la jeune discipline. Le mouvement de codification organique des principes généraux du droit de l’impôt s’est alors poursuivi en Amérique Latine. Il a conduit à la consécration doctrinale et normative de la théorie du rapport de droit fiscal comme relation d’obligation légale de droit public. A partir de l’acquis théorique du droit des obligations et de la tradition romano-civiliste d’analyse dogmatique et systématique du droit, les doctrines germanique, italienne et luso-hispanique ont développé l’examen strictement juridique de l’obligation fiscale. Elles en ont précisé la nature et les divers éléments constitutifs. Cette évolution explique l’un des caractères de la littérature fiscale qui continue d’être le champ d’affrontement entre deux logiques antagonistes. Née sous le signe de la pureté de la méthode juridique, elle s’était d’abord satisfaite de l’analyse formelle de sa matière. Mais à cette première logique, s’opposera bientôt une autre orientation doctrinale prônant l’existence de principes matériels auxquels les normes fiscales doivent aussi se conformer. Ainsi, l’école italienne de l’« intégralisme » financier et l’école allemande de l’éthique fiscale ont été amenées à re-matérialiser l’analyse du rapport juridique d’impôt par l’exigence de justice fiscale
Book Synopsis La science juridique et le droit financier et fiscal by :
Download or read book La science juridique et le droit financier et fiscal written by and published by . This book was released on 2012 with total page 1347 pages. Available in PDF, EPUB and Kindle. Book excerpt: L'ouvrage de Renaud Bourget contient une lucide et agréable exposition des courants de pensée européenne relatifs à l'ordonnancement juridique des finances publiques, en établissant entre eux les liens qui les unissent et en les présentant de façon articulée, de telle sorte que l'on perçoit clairement comment les auteurs ont influencé l'œuvre des autres. La manière avec laquelle les personnages et leurs théories s'inscrivent dans l'évolution historique et dans le contexte socio-économique dans lequel elles se sont développées est aussi à saluer. D'autant que nous trouvons dans la présente thèse de remarquables apports comme celui d'avoir su souligner et mettre en valeur la contribution de plusieurs auteurs dont les mérites n'ont pas su être appréciés à leur juste valeur par la littérature publiée jusqu'à ce jour. En définitive, nous sommes devant un produit de grande qualité qui enrichira intellectuellement tous ceux qui le lieront.
Book Synopsis La science juridique et le droit financier et fiscal by : Renaud Bourget (juriste).)
Download or read book La science juridique et le droit financier et fiscal written by Renaud Bourget (juriste).) and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Les Livres de L'année written by and published by . This book was released on 1927 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Bulletin for International Fiscal Documentation by : International Bureau of Fiscal Documentation
Download or read book Bulletin for International Fiscal Documentation written by International Bureau of Fiscal Documentation and published by . This book was released on 1971 with total page 622 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Complex Arbitrations by : Bernard Hanotiau
Download or read book Complex Arbitrations written by Bernard Hanotiau and published by Kluwer Law International B.V.. This book was released on 2005-01-01 with total page 414 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides an analysis of the issues arising from multiparty-multicontract arbitrations, including those involving States and groups of companies. This work analyses theories on the basis of which courts and arbitral tribunals determine who are parties to the arbitration clause; and whether an arbitration clause may be extended to non-signatories.
Book Synopsis Enseignements de 3e cycle sur l'intégration européenne by :
Download or read book Enseignements de 3e cycle sur l'intégration européenne written by and published by . This book was released on 1976 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :Commission of the European Communities. University Information Division Publisher : ISBN 13 : Total Pages :110 pages Book Rating :4.:/5 (318 download)
Book Synopsis Enseignements de 3e [i.e. troisième] cycle sur l'intégration européenne - Postgraduate degrees in European integration by : Commission of the European Communities. University Information Division
Download or read book Enseignements de 3e [i.e. troisième] cycle sur l'intégration européenne - Postgraduate degrees in European integration written by Commission of the European Communities. University Information Division and published by . This book was released on 1976 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Private Enforcement of Competition Law in Europe by : Rafael Amaro
Download or read book Private Enforcement of Competition Law in Europe written by Rafael Amaro and published by Bruylant. This book was released on 2021-06-10 with total page 353 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book introduces the reader to key legal provisions and case-law related to the procedural and substantive issues that may arise in damages litigation for breach of anti-competitive agreements and abuses of a dominant position prohibitions. For the past decade, academic publications have focused on the proposal for a Directive on damages actions, then the Directive 2014/104/EU of 26 November 2014 itself, and finally the transposition texts. However, this understandable interest should not lead to overlook the fact that the Directive has been applied very little until now. This is mainly due to its application ratione temporis. In addition to the fact that Member States only transposed the Directive between the end of 2016 and 2018, Article 22 of the Directive provides that the substantive rules contained in the Directive cannot be applied to infringements subsequent to the national laws transposing them, while the procedural rules of the Directive apply to proceedings commenced on or after 26 December 2014. Thus, it is prior domestic law that continues to govern the vast majority of cases before national courts in the “Pre-Directive era.” In addition, a number of issues of the utmost importance have not been addressed by the Directive, such as questions of international jurisdiction or the quantification of “interests.” For these reasons, it seemed necessary not to limit this book to commenting on the Directive, important as it is, but to go beyond it. Directed by Rafael Amaro, this book contains the contributions from leading academics, attorneys, jurists and economists in the field of the private enforcement of competition law. It is composed of thematic chapters dealing with matters such as applicable law in international litigation, limitation, quantification of damages, from both a European Union and a national perspective, as well as national chapters presenting the state of play in several European States.
Book Synopsis International Review of Administrative Sciences by :
Download or read book International Review of Administrative Sciences written by and published by . This book was released on 1985 with total page 438 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Sources of International Law by : Hugh Thirlway
Download or read book The Sources of International Law written by Hugh Thirlway and published by Oxford University Press. This book was released on 2014-02 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: Because of its unique nature, the sources of international law are not always easy to identify and interpret. This book provides an ideal introduction to these sources for anyone needing to better understand where international law comes from. As well as looking at treaties and custom, the book will look at more modern and controversial sources.
Book Synopsis Edition XII Worldwide Directory of Postgraduate Studies in Arts, Humanities, and Social Sciences by :
Download or read book Edition XII Worldwide Directory of Postgraduate Studies in Arts, Humanities, and Social Sciences written by and published by . This book was released on 1997 with total page 536 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Transfer Pricing in Luxembourg by : Oliver R. Hoor
Download or read book Transfer Pricing in Luxembourg written by Oliver R. Hoor and published by . This book was released on 2021 with total page 454 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the last decades, Luxembourg has developed and cemented its position as a prime holding location and a major financial centre within Europe. Multinational enterprises and international investors alike use Luxembourg as a platform to manage their business activities and investments. 0Luxembourg companies may enter into diverse commercial and financial transactions with associated enterprises. The prices charged in regard to these controlled transactions are called transfer prices. For Luxembourg tax purposes, these prices have to adhere to the "arm?s length principle".0The arm?s length principle is the international transfer pricing standard that OECD member countries have agreed should be used for tax purposes by MNE groups and tax administrations. 0The arm?s length principle is firmly ingrained in Luxembourg tax law and has been explicitly stated in article 56 of the Luxembourg Income Tax Law (LITL). In addition, several concepts and provisions under Luxembourg tax law require the arm?s length standard to be respected by Luxembourg companies. 0In 2020, a new chapter X has been added to the OECD Transfer Pricing Guidelines that provides guidance on transfer pricing aspects of financial transactions which are a common phenomenon in Luxembourg. 0On 18 December 2020, the OECD further provided guidance on the application of the arm?s length principle and the OECD Transfer Pricing Guidelines to issues that may arise or be exacerbated in the context of the so-called COVID-19 pandemic and the financial turmoil resulting from government responses thereto.0This book analyses all facets of Luxembourg transfer pricing rules and relevant guidance in the 2020 version of the OECD Guidelines.
Book Synopsis Serials in Australian Libraries: Social Sciences and Humanities by : National Library of Australia
Download or read book Serials in Australian Libraries: Social Sciences and Humanities written by National Library of Australia and published by . This book was released on 1968 with total page 498 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Edition XII Worldwide Directory of Postgraduate Studies in Arts, Humanities, and Social Sciences 1997/98 by :
Download or read book Edition XII Worldwide Directory of Postgraduate Studies in Arts, Humanities, and Social Sciences 1997/98 written by and published by . This book was released on 1996 with total page 536 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Index to Foreign Legal Periodicals by :
Download or read book Index to Foreign Legal Periodicals written by and published by . This book was released on 1969 with total page 656 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis International review of administrative sciences by : International Institute of Administrative Sciences
Download or read book International review of administrative sciences written by International Institute of Administrative Sciences and published by . This book was released on 1963 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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