Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
Processo Tributario
Download Processo Tributario full books in PDF, epub, and Kindle. Read online Processo Tributario ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Book Synopsis Courts and Tax Treaty Law by : Guglielmo Maisto
Download or read book Courts and Tax Treaty Law written by Guglielmo Maisto and published by IBFD. This book was released on 2007 with total page 435 pages. Available in PDF, EPUB and Kindle. Book excerpt: A detailed and comprehensive study of the issues faced by judiciaries when dealing with tax treaty law cases. It begins with an overview of some of the questions that domestic courts have to deal with when facing treaty cases. It then provides a comparative look into the structure of tax judiciaries and the issues raised by the burden of proof in cases dealing with the application of tax treaties. The different approaches of judiciaries of common law and civil law countries are also taken into consideration. A particular focus is devoted to the interaction between European law principles and bilateral tax treaties, both from the point of view of national judges and the Court of Justice of the European Communities, as well as the relevance of foreign court decision in interpreting tax treaties and the twofold influence between decisions issued by national courts and the Commentaries to the OECD Model Tax Convention. Individual country surveys provide an in-depth analysis on how national courts face cases dealing with the application of tax treaties, with a particular emphasis on issues raised by tax treaty interpretation. Lastly, the book deals with issues raised by judicial treaty override, proposes solutions to resolve judicial errors in the context of international tax law and analyses the procedural conditions for the implementation of tax treaty obligations under domestic law.
Book Synopsis IL PROCESSO TRIBUTARIO - E-BOOK by : FRANCESCO PISTOLESI.
Download or read book IL PROCESSO TRIBUTARIO - E-BOOK written by FRANCESCO PISTOLESI. and published by G Giappichelli Editore. This book was released on 2023 with total page 377 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Diritto tributario by : Carlo Garbarino
Download or read book Diritto tributario written by Carlo Garbarino and published by EGEA spa. This book was released on 2012-01-05T00:00:00+01:00 with total page 97 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il volume, destinato agli studenti universitari dei corsi base di Diritto tributario, complementare ai manuali e ai codici e si propone quale strumento utile alla comprensione della materia grazie all'ausilio di materiali normativi e giurisprudenziali, di domande aperte e multiple choice e di casi di studio.
Book Synopsis National Legal Presumptions and European Tax Law by : Claudia Sanò
Download or read book National Legal Presumptions and European Tax Law written by Claudia Sanò and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: Determining the burden of proof in tax law cases is usually what contributes most to the case’s outcome. Legal presumptions – those inferences that are laid down in the law rather than being the result of the court’s reasoning – play a critical role in such determinations. This very useful book uncovers the details of such presumptions which are shared among European tax law systems, thus revealing a remarkably clear path through the course of a tax law case in any Member State in the context of EU law. Referring to both legal theory and relevant case law, the author assesses whether and to what extent national legal presumptions may be deemed to be consistent with EU law, and when this is not the case, under which conditions they may be reconciled. The analysis unfolds along such avenues as the following: – the meaning of the concept of legal presumption as developed by legal theory and authoritative academic literature; – special considerations regarding presumptions in customs law, VAT, and direct taxation (harmonized and unharmonized); – how tax authorities use presumptions to simplify the assessment of tax and tackle tax avoidance or evasion, particularly in cross-border situations; – justifications asserted by the Member States in relation to restrictions on fundamental freedoms; and – standards of compatibility for national legal presumptions with EU law resulting from CJEU case law. With reference to national experience, using Italy and Belgium as specific examples, the analysis culminates in an elaboration of criteria for legal presumptions capable of meeting the test of compatibility with EU law. As an in-depth investigation of possible inconsistencies and conditions for the coexistence of EU and Member State tax law, this book will be welcomed by both taxation authority officials and taxpayer counsel. The understanding it imparts on the actual impact of EU law on the recourse to legal presumptions by national tax legislatures and the protection of European taxpayers is unsurpassed.
Book Synopsis International Tax Law by : Andrea Amatucci
Download or read book International Tax Law written by Andrea Amatucci and published by Kluwer Law International B.V.. This book was released on 2012-07-01 with total page 811 pages. Available in PDF, EPUB and Kindle. Book excerpt: With a century of solid theory behind it, tax law confronts a new reality: the weakening of the tenacious link between the sovereignty of states and taxation. Yet it is to the continuity of certain themes and principles inherent in the various national tax systems that tax law scholarship continues to look, even as it develops new principles designed to meet the expanding processes of internationalization. This completely updated collection of essays offers an expert comparative analysis, conducted by a sample of the best international tax law scholars, of the fundamental theory of tax law and of the prospects in the near future of tax legislative systems. The emphasis falls naturally on tax theory, jurisprudence, and legislative development in the Member States of the European Union (particularly in Italy, Germany, and Spain), where the process of tax harmonization has been under way for many years. The effect of these processes, via the relevant tax treaties, on the tax systems of Japan and the United States provides a secondary emphasis. Practitioners and academics in tax law will find in this book an invaluable understanding of the challenges that tax law theory strives to meet at this crucial moment in economic history. The essays present a full and reliable exposition of the current theoretical approaches adopted by the various schools of thought in the field, as well as of the main contributions of jurisprudence.
Book Synopsis Processo Judicial Tributario by : Paulo Cesar Conrado
Download or read book Processo Judicial Tributario written by Paulo Cesar Conrado and published by . This book was released on 2000 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Public Management and Administration by : Ubaldo Comite
Download or read book Public Management and Administration written by Ubaldo Comite and published by BoD – Books on Demand. This book was released on 2018-08-29 with total page 149 pages. Available in PDF, EPUB and Kindle. Book excerpt: The public sector plays an important role for both regulation and in the delivery of services directly or indirectly. In this context, it is important to consider transformation, change, and innovation, which are the elements on which the main determinants that influence public management and the administration of economic, social, and political systems are based. This book describes the nature of the problem, its multidimensionality, and the need for original approaches, through the contribution of scholars belonging to different disciplines. This book contains nine chapters in a single section (Public Management and Administration), which, through the different approaches to the subject by the authors, help to explain the issues of the public sector.
Book Synopsis Human Rights and Taxation in Europe and the World by : Georg Kofler
Download or read book Human Rights and Taxation in Europe and the World written by Georg Kofler and published by IBFD. This book was released on 2011 with total page 581 pages. Available in PDF, EPUB and Kindle. Book excerpt: Resumen del editor: "The increasing globalization and the restructuring of the European legal framework by the Treaty of Lisbon are important factors to suggest that the traditional separation of spheres between taxation and human rights should be revisited. This book examines the issues surrounding the impact of the Lisbon Treaty on the guarantee and enforcement of human rights in the area of EU (tax) law and explores the possible development and potential impact of human rights in the field of taxation in this age of global law."
Book Synopsis A journey trough countries and history by : Francesco Buffa
Download or read book A journey trough countries and history written by Francesco Buffa and published by Key Editore. This book was released on 2017-04-27 with total page 498 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book covers the most important historical events of the twentieth century and the new millennium, from a very special standpoint, that one of the judgments of the European Court of Human Rights. In this respect, we have both a reading of history and a brief legal analysis, almost a “divertissement” that combines two different areas of the humanities.
Book Synopsis Dissolution of political party by : Sungjin Kim
Download or read book Dissolution of political party written by Sungjin Kim and published by Key Editore. This book was released on 2017-05-24 with total page 189 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Korean Constitutional Court adopted a two-prong test in its first case on dissolution of political party in determining whether to dissolve the political party. According to Article 8 Section 4 of the Korean Constitution, a political party may be dissolved if the purposes or activities of the political party are contrary to the fundamental democratic order. The Korean Constitutional Court not only used Article 8(4) of the Constitution as a standard of review for dissolution of political party but also adopted the principle of proportionality as another standard of review to be met even though the Constitution does not explicitly say so. The European Court of Human Rights has also used essentially a two-step test where the dissolution of a political party is justified if there is a pressing social need for the dissolution and the dissolution is proportionate to the legitimate aims pursued. In principle, the criteria established by the Korean Constitutional Court is very similar to the ones developed by the European Court of Human Rights even though the outcome of the application seems to be somewhat different.
Book Synopsis The Delicate Balance by : Chris Evans
Download or read book The Delicate Balance written by Chris Evans and published by IBFD. This book was released on 2011 with total page 385 pages. Available in PDF, EPUB and Kindle. Book excerpt: Few aspects of revenue law generate stronger feelings than the exercise of discretionary power by tax administrations. A delicate balance often needs to be struck between the legitimate needs of revenue authorities and the equally legitimate interests and rights of taxpayers. On the one hand, the executive and administration need to have sufficient capacity to apply the law; on the other, there is a need to maintain the principle of the rule of law that it is the elected legislature, and not the executive or tax administration, that establishes tax burdens. The chapters in this volume explore that delicate balance. The Delicate Balance - Tax, Discretion and the Rule of Law considers the critical questions that arise from the intersections of tax, discretion and the rule of law in modern common and civil law jurisdictions: What do we mean by tax discretion and how does it vary in conceptual and practical terms in different tax regimes? -What role should discretion play in tax systems that operate under the rule of law and how large should that role be? -What are the legal, political, institutional and other constraints that can prevent abuse of discretion? -To what extent can, and should, the legislature safely delegate discretionary powers to tax administrations?
Book Synopsis WRITTEN PLEADINGS BEFORE THE ECtHR by : Jekaterina Nikitina
Download or read book WRITTEN PLEADINGS BEFORE THE ECtHR written by Jekaterina Nikitina and published by Key Editore. This book was released on 2018-03-11 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book lies in the field of Genre Studies and Legal Translation Studies. It aims at filling in a gap on the language and structure of the occluded genre of written pleadings. The results contain a list of linguistic building blocks used as text-organizing patterns in this genre; they are oriented at legal practitioners who have to draft such documents and may be of use to legal translators.
Book Synopsis Violence against Women by : Daniela Simona Tatu
Download or read book Violence against Women written by Daniela Simona Tatu and published by Key Editore. This book was released on 2019-03-21 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ms Daniela-Simona Tatu holds a Master’s Degree in Criminal Law from the Police Academy of Bucharest (Romania) and works as a Public Prosecutor within the Prosecution Office attached to the Bucharest Fourth District Court. Since September 2015 she has been seconded with the European Court of Human Rights, position which allows her to have a closer look into the above mentioned judicial body mechanism. Her main areas of interest are international criminal law and international protection of human rights, areas in which she conducts various researches and publishes on the subject
Book Synopsis Company and shareholders by : Francesco Buffa
Download or read book Company and shareholders written by Francesco Buffa and published by Key Editore. This book was released on 2016-06-01 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book contains a comparative overview of national company law in Europe, America and Asia, with a specific analysis of the Italian rules concerning shareholders’ disputes. It reproduces the Report “Shareholders’ and Company Disputes” held at International Meeting for magistrates “Competent Judicial System and Strengthening of the Capacity and Efficiency of Jurisdiction through Training”, organized by the Bulgarian National Institute of Justice, in Varna (BULGARIA) from the 17th to the 18th of June 2015, within the Program “Call 2011 of Operational Program 'Administrative Capacity' co-financed by the European Social Fund”.
Book Synopsis Protection of taxpayers by : Natalia Vorobyeva
Download or read book Protection of taxpayers written by Natalia Vorobyeva and published by Key Editore. This book was released on 2019-09-21 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book focuses on the protection afforded to taxpayers by the European Convention on Human Rights. It discusses the procedural guarantees of Article 6 of the Convention and the substantive rights guaranteed to taxpayers by Article 1 of Protocol no. 1 to the Convention (protection of property) and Article 14 of the Convention (prohibition of discrimination). These rights and guarantees are analysed through the prism of wide margin of appreciation afforded to the States in designing and implementing their tax policies.
Book Synopsis Taxpayers in International Law by : Juliane Kokott
Download or read book Taxpayers in International Law written by Juliane Kokott and published by Bloomsbury Publishing. This book was released on 2022-03-24 with total page 648 pages. Available in PDF, EPUB and Kindle. Book excerpt: This ground-breaking book brings clarity to the dynamically developing field of international tax law. It empowers individuals and corporate taxpayers to navigate their way around and helps tax authorities take taxpayers' rights into account from the beginning. The book is the result of several years of research conducted with the support of the International Law Association. Taxpayers in International Law puts taxpayers' rights on the global international tax agenda as the necessary counterweight and complement to Base Erosion and Profit Shifting (BEPS). Importantly, it pleads for a global minimum standard of legal protection of the fundamental rights of taxpayers and extracts the content of such rights from relevant constitutional principles of many countries around the world. The book is structured in 3 parts: Part I focusses on the legal sources and on the relations between taxation and international human rights law. Part II identifies general principles and specific taxpayers' rights, groups them into 3 categories (procedural, related to sanctions, and substantive), and analyses the different implications that arise in each of them. Part III features concrete proposals for establishing a global framework for the protection of taxpayers' rights, including guidelines for tax authorities. The book is a unique instrument for the daily work of practitioners and international tax scholars interested in securing the protection of taxpayer's fundamental rights, as well as for those involved in tax collection worldwide. Taxpayers can refer to the book to find out which rulings and concepts can help them enforce their rights; tax authorities and judges can use the book to verify which rights have to be respected.
Download or read book 2011 written by and published by Walter de Gruyter. This book was released on 2013-03-01 with total page 2983 pages. Available in PDF, EPUB and Kindle. Book excerpt: Particularly in the humanities and social sciences, festschrifts are a popular forum for discussion. The IJBF provides quick and easy general access to these important resources for scholars and students. The festschrifts are located in state and regional libraries and their bibliographic details are recorded. Since 1983, more than 639,000 articles from more than 29,500 festschrifts, published between 1977 and 2010, have been catalogued.
