The Contributions Of The Cjeu And The Ecthr In The Field Of Taxpayers Procedural Safeguards

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The Contributions of the CJEU and the ECtHR in the Field of Taxpayers' Procedural Safeguards

Author : Lyubomir Antonov
Publisher : GRIN Verlag
ISBN 13 : 3346895300
Total Pages : 483 pages
Book Rating : 4.3/5 (468 download)

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Book Synopsis The Contributions of the CJEU and the ECtHR in the Field of Taxpayers' Procedural Safeguards by : Lyubomir Antonov

Download or read book The Contributions of the CJEU and the ECtHR in the Field of Taxpayers' Procedural Safeguards written by Lyubomir Antonov and published by GRIN Verlag. This book was released on 2023-06-23 with total page 483 pages. Available in PDF, EPUB and Kindle. Book excerpt: Doctoral Thesis / Dissertation from the year 2023 in the subject Law - Tax / Fiscal Law, University of Strasbourg (Centre for International and European Studies), course: European Tax Law, language: English, abstract: The thesis addresses the challenge to compare both the CJEU and the ECtHR case-laws dealing with issues concerning the taxpayers' procedural rights. Those courts faced the same difficulty to guarantee the European taxpayers' rights while neither the EU Founding Treaties, nor the European Convention on Human Rights include stipulations with sheer fiscal purpose. However, despite that apparent mutism, the Convention and EU law turn out today to be fundamental sources in the field of taxation. Similarly to the CJEU, who impelled the Member States to direct taxation "downward harmonisation", the ECtHR set up a constructive case-law, which unveiled fiscal perspectives over stipulations that have not been conceived originally under such conception. The thesis is focused on the contributions both European courts delivered in the field of taxpayers' procedural safeguards and investigates into the existence of a common corpus: all taxation phases are thus covered, regardless of whether it is in the stage of tax base assessment, tax liquidation or tax collection, but as well and mostly so regarding the administrative oversight and prospective sanctions that could result from. The thesis overpasses its initial scope in order to examine legal tools and reasoning patterns European justices in both courts have put in place in order to give rise to taxpayers' real procedural safeguards.

Ne Bis in Idem in EU Law

Author : Bas van Bockel
Publisher : Cambridge University Press
ISBN 13 : 1316720659
Total Pages : 263 pages
Book Rating : 4.3/5 (167 download)

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Book Synopsis Ne Bis in Idem in EU Law by : Bas van Bockel

Download or read book Ne Bis in Idem in EU Law written by Bas van Bockel and published by Cambridge University Press. This book was released on 2016-11-10 with total page 263 pages. Available in PDF, EPUB and Kindle. Book excerpt: Questions of the application and interpretation of the ne bis in idem principle in EU law continue to surface in the case law of different European courts. The primary purpose of this book is to provide guidance and to address important issues in connection with the ne bis in idem principle in EU law. The development of the ne bis in idem principle in the EU legal order illustrates the difficulty of reconciling pluralism with the need for doctrinal coherence, and highlights the tensions between the requirements of effectiveness and the protection of fundamental rights in EU law. The ne bis in idem principle is a 'litmus test' of fundamental rights protection in the EU. This book explores the principle, and the way the Court of Justice of the European Union has interpreted it, in the context of competition law and the areas of freedom, security and justice, human rights law and tax law.

Taxpayers in International Law

Author : Juliane Kokott
Publisher : Bloomsbury Publishing
ISBN 13 : 1509954023
Total Pages : 648 pages
Book Rating : 4.5/5 (99 download)

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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.

Human Rights Protection by the ECtHR and the ECJ

Author : Elisa Ravasi
Publisher : International Studies in Human
ISBN 13 : 9789004343672
Total Pages : 435 pages
Book Rating : 4.3/5 (436 download)

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Book Synopsis Human Rights Protection by the ECtHR and the ECJ by : Elisa Ravasi

Download or read book Human Rights Protection by the ECtHR and the ECJ written by Elisa Ravasi and published by International Studies in Human. This book was released on 2017 with total page 435 pages. Available in PDF, EPUB and Kindle. Book excerpt: In her manuscript Elisa Ravasi thoroughly analyses the principle of equivalent protection of the ECtHR and subsequently she examines its application in favour of the EU considering whether the presumption of equivalent protection of human rights is still justified.

Handbook of European Criminal Procedure

Author : Roberto E. Kostoris
Publisher : Springer
ISBN 13 : 3319724622
Total Pages : 450 pages
Book Rating : 4.3/5 (197 download)

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Book Synopsis Handbook of European Criminal Procedure by : Roberto E. Kostoris

Download or read book Handbook of European Criminal Procedure written by Roberto E. Kostoris and published by Springer. This book was released on 2018-04-12 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume analyses criminal procedural issues from a European perspective, particularly in connection with EU law and ECHR law. As such, it differs from previous works, which, on the one hand, generally focus only on EU law, and, on the other, address both procedural and substantial aspects, as a result of which the former receive inadequate attention. Indeed, criminal procedural matters in the European context have now reached a level of complexity, but also of maturity, that shows the features of a great design, which, even if not yet defined in all its aspects, appears sufficiently articulated to deserve to be explained in a systematic way. The book offers a guidance for practitioners, academics and students alike. It covers a broad range of topics: from the complex system of the sources of law to the multilevel protection of fundamental rights; from vertical and horizontal judicial and police cooperation to the instruments of mutual recognition, primarily the European Arrest Warrant; but also the European Investigation Order, the execution of confiscation orders, the ne bis in idem principle, the conflicts of jurisdiction and the enforcement of judgements. The book also reflects the latest regulation on the establishment of the European Public Prosecutor’s Office.

The Ne Bis in Idem Principle in EU Law

Author : Bas van Bockel
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041131566
Total Pages : 289 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis The Ne Bis in Idem Principle in EU Law by : Bas van Bockel

Download or read book The Ne Bis in Idem Principle in EU Law written by Bas van Bockel and published by Kluwer Law International B.V.. This book was released on 2010-01-01 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: The legal principle of ne bis in idem restricts the possibility of a defendant being prosecuted repeatedly on the basis of the same offence, act, or facts. This book describes obstacles that stand in the way of a single, autonomous, and uniformly applicable general ne bis in idem principle of EU law.

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

Author : Anneli Albi
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.

Rights Brought Home

Author : Great Britain. Home Office
Publisher :
ISBN 13 : 9780101378222
Total Pages : 22 pages
Book Rating : 4.3/5 (782 download)

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Book Synopsis Rights Brought Home by : Great Britain. Home Office

Download or read book Rights Brought Home written by Great Britain. Home Office and published by . This book was released on 1997 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Remedies against Immunity?

Author : Valentina Volpe
Publisher : Springer Nature
ISBN 13 : 3662623048
Total Pages : 427 pages
Book Rating : 4.6/5 (626 download)

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Book Synopsis Remedies against Immunity? by : Valentina Volpe

Download or read book Remedies against Immunity? written by Valentina Volpe and published by Springer Nature. This book was released on 2021-04-08 with total page 427 pages. Available in PDF, EPUB and Kindle. Book excerpt: The open access book examines the consequences of the Italian Constitutional Court’s Judgment 238/2014 which denied the German Republic’s immunity from civil jurisdiction over claims to reparations for Nazi crimes committed during World War II. This landmark decision created a range of currently unresolved legal problems and controversies which continue to burden the political and diplomatic relationship between Germany and Italy. The judgment has wide repercussions for core concepts of international law and for the relationship between different legal orders. The book’s three interlinked legal themes are state immunity, reparation for serious human rights violations and war crimes (including historical ones), and the interaction between international and domestic institutions, notably courts. Besides a meticulous legal analysis of these themes from the perspectives of international law, European law, and domestic law, the book contributes to the civic debate on the issue of war crimes and reparation for the victims of armed conflict. It proposes concrete legal and political solutions to the parties involved for overcoming the present paralysis with a view to a sustainable interstate conflict solution and helps judges directly involved in the pending post-Sentenza reparation cases. After an Introduction (Part I), Part II, Immunity, investigates core international law concepts such as those of pre/post-judgment immunity and international state responsibility. Part III, Remedies, examines the tension between state immunity and the right to remedy and suggests original schemes for solving the conundrum under international law. Part IV adds European Perspectives by showcasing relevant regional examples of legal cooperation and judicial dialogue. Part V, Courts, addresses questions on the role of judges in the areas of immunity and human rights at both the national and international level. Part VI, Negotiations, suggests concrete ways out of the impasse with a forward-looking aspiration. In Part VII, The Past and Future of Remedies, a sitting judge in the Court that decided Sentenza 238/2014 adds some critical reflections on the Judgment. Joseph H. H. Weiler’s Dialogical Epilogue concludes the volume by placing the main findings of the book in a wider European and international law perspective.

CJEU - Recent Developments in Value Added Tax 2021

Author : Georg Kofler
Publisher : Linde Verlag GmbH
ISBN 13 : 370941279X
Total Pages : 281 pages
Book Rating : 4.7/5 (94 download)

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Book Synopsis CJEU - Recent Developments in Value Added Tax 2021 by : Georg Kofler

Download or read book CJEU - Recent Developments in Value Added Tax 2021 written by Georg Kofler and published by Linde Verlag GmbH. This book was released on 2023-01-11 with total page 281 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 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. taxpayer rights in EU VAT law, bad debt and insolvency in VAT law, 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 and judiciary representatives as well as 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.

ReNEUAL Model Rules on EU Administrative Procedure

Author : Paul Craig
Publisher : Oxford University Press
ISBN 13 : 0198795300
Total Pages : 331 pages
Book Rating : 4.1/5 (987 download)

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Book Synopsis ReNEUAL Model Rules on EU Administrative Procedure by : Paul Craig

Download or read book ReNEUAL Model Rules on EU Administrative Procedure written by Paul Craig and published by Oxford University Press. This book was released on 2017 with total page 331 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents Model Rules drafted by the Research Network on EU Administrative Law (ReNEUAL), together with an extended introduction. The Model Rules propose a clear and accessible legal framework through which the constitutional values of the EU can be embedded in the exercise of public authority.

Standing Up for Your Right(s) in Europe

Author : Mariolina Eliantonio
Publisher :
ISBN 13 : 9781780681566
Total Pages : 0 pages
Book Rating : 4.6/5 (815 download)

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Book Synopsis Standing Up for Your Right(s) in Europe by : Mariolina Eliantonio

Download or read book Standing Up for Your Right(s) in Europe written by Mariolina Eliantonio and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The aim of this study is to provide an in-depth and objective comparative analysis of legal provisions, doctrine and case-law on locus standi before civil, criminal and administrative courts of selected legal systems, and before the EU courts. This analysis serves as the basis for several recommendations in this area"--Editor.

EU Citizenship and Federalism

Author : Dimitry Kochenov
Publisher : Cambridge University Press
ISBN 13 : 1108146112
Total Pages : 869 pages
Book Rating : 4.1/5 (81 download)

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Book Synopsis EU Citizenship and Federalism by : Dimitry Kochenov

Download or read book EU Citizenship and Federalism written by Dimitry Kochenov and published by Cambridge University Press. This book was released on 2017-04-13 with total page 869 pages. Available in PDF, EPUB and Kindle. Book excerpt: Kochenov's definitive collection examines the under-utilised potential of EU citizenship, proposing and defending its position as a systemic element of EU law endowed with foundational importance. Leading experts in EU constitutional law scrutinise the internal dynamics in the triad of EU citizenship, citizenship rights and the resulting vertical delimitation of powers in Europe, analysing the far-reaching constitutional implications. Linking the constitutional question of federalism and citizenship, the volume establishes an innovative new framework where these rights become agents and rationales of European integration and legal change, located beyond the context of the internal market and free movement. It maps the role of citizenship in this shifting landscape, outlining key options for a Europe of the future.

In the Court We Trust

Author : Rob van Gestel
Publisher : Cambridge University Press
ISBN 13 : 1108481272
Total Pages : 259 pages
Book Rating : 4.1/5 (84 download)

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Book Synopsis In the Court We Trust by : Rob van Gestel

Download or read book In the Court We Trust written by Rob van Gestel and published by Cambridge University Press. This book was released on 2019-12-19 with total page 259 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explains the lack of dialogue between the CJEU and Supreme Administrative Courts, offering scenarios for fruitful co-actorship between them.

A Guide to the Anti-Tax Avoidance Directive

Author : Werner Haslehner
Publisher : Edward Elgar Publishing
ISBN 13 : 178990577X
Total Pages : 340 pages
Book Rating : 4.7/5 (899 download)

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Book Synopsis A Guide to the Anti-Tax Avoidance Directive by : Werner Haslehner

Download or read book A Guide to the Anti-Tax Avoidance Directive written by Werner Haslehner and published by Edward Elgar Publishing. This book was released on 2020-06-26 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a concise, practical guide to the European Union’s Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD’s five specific anti-avoidance rules, its chapters explain the background of those rules, the directive’s interactions with relevant jurisprudence, and the challenges posed to the ATAD’s interpretation and implementation in domestic law.

Legal standards on freedom of expression

Author : Singh, Avani
Publisher : UNESCO Publishing
ISBN 13 : 9231003011
Total Pages : 218 pages
Book Rating : 4.2/5 (31 download)

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Book Synopsis Legal standards on freedom of expression by : Singh, Avani

Download or read book Legal standards on freedom of expression written by Singh, Avani and published by UNESCO Publishing. This book was released on 2018-12-31 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Law for Computer Scientists and Other Folk

Author : Mireille Hildebrandt
Publisher : Oxford University Press
ISBN 13 : 0198860870
Total Pages : 341 pages
Book Rating : 4.1/5 (988 download)

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Book Synopsis Law for Computer Scientists and Other Folk by : Mireille Hildebrandt

Download or read book Law for Computer Scientists and Other Folk written by Mireille Hildebrandt and published by Oxford University Press. This book was released on 2020 with total page 341 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book introduces law to computer scientists and other folk. Computer scientists develop, protect, and maintain computing systems in the broad sense of that term, whether hardware (a smartphone, a driverless car, a smart energy meter, a laptop, or a server), software (a program, an application programming interface or API, a module, code), or data (captured via cookies, sensors, APIs, or manual input). Computer scientists may be focused on security (e.g. cryptography), or on embedded systems (e.g. the Internet of Things), or on data science (e.g. machine learning). They may be closer to mathematicians or to electrical or electronic engineers, or they may work on the cusp of hardware and software, mathematical proofs and empirical testing. This book conveys the internal logic of legal practice, offering a hands-on introduction to the relevant domains of law, while firmly grounded in legal theory. It bridges the gap between two scientific practices, by presenting a coherent picture of the grammar and vocabulary of law and the rule of law, geared to those with no wish to become lawyers but nevertheless required to consider the salience of legal rights and obligations. Simultaneously, this book will help lawyers to review their own trade. It is a volume on law in an onlife world, presenting a grounded argument of what law does (speech act theory), how it emerged in the context of printed text (philosophy of technology), and how it confronts its new, data-driven environment. Book jacket.