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Opinion Of The Economic And Social Committee On The Proposal For A Council Directive Amending Directive 77 388 Eec As Regards The Special Scheme For Travel Agents
Download Opinion Of The Economic And Social Committee On The Proposal For A Council Directive Amending Directive 77 388 Eec As Regards The Special Scheme For Travel Agents full books in PDF, epub, and Kindle. Read online Opinion Of The Economic And Social Committee On The Proposal For A Council Directive Amending Directive 77 388 Eec As Regards The Special Scheme For Travel Agents ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Book Synopsis VAT Neutrality by : Charlène Adline Herbain
Download or read book VAT Neutrality written by Charlène Adline Herbain and published by Primento. This book was released on 2015-05-04 with total page 227 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most major economies use a value added tax (VAT) which is a derivation of the French 1954 taxe sur la valeur ajoutée. The initial imposition of VAT in France and its spread around the world have been driven by economic reasons. This book focuses on one of these economic triggers: the neutrality of VAT as regards the functioning of the economy. It demonstrates that the reason VAT was chosen in France and why thereafter it spread around the world was because it offered the possibility to collect governmental revenue while allowing the economic forces of the market to interplay without being adversely affected. The prerequisite conditions for the existence of VAT neutrality are therefore identified herein along with an overview of the VAT mechanism, demonstrating that the concept of neutrality is built into the VAT system in a manner that allows for the preservation of the natural functioning of the market. After the definition of VAT neutrality is set forth, the elements that comprise VAT neutrality are tested against the realities on the ground and the issues that infringe the neutrality of VAT are identified and analysed. In conclusion, remedies for these issues are being sought by a review of the causes of infringement of VAT neutrality in the perspective of selected proposals for modified VAT systems. These proposals include redesignating the place where VAT is levied and improving VAT collection. Ultimately, the proposed solution has recourse to the roots of VAT together with the most advanced technological tools available to give back to VAT the power to levy revenue while letting the economic forces of the market interplay without instigating any adverse influence.
Download or read book Bulletin of the European Union written by and published by . This book was released on 2002 with total page 602 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis General Report on the Activities of the European Union by : European Commission
Download or read book General Report on the Activities of the European Union written by European Commission and published by . This book was released on 2002 with total page 620 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis HMSO Agency Catalogue by : Great Britain. Her Majesty's Stationery Office
Download or read book HMSO Agency Catalogue written by Great Britain. Her Majesty's Stationery Office and published by . This book was released on 2002 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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.
Book Synopsis European Value Added Tax in the Digital Era by : Marie Lamensch
Download or read book European Value Added Tax in the Digital Era written by Marie Lamensch and published by . This book was released on 2014 with total page 426 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Internet allows for instantaneous delivery of online supplies to consumers all over the world at any time of day or night. While the resulting "digital economy" offers great opportunities to suppliers and consumers, it also raises unprecedented challenges in the collection of value added taxes, particularly because of the intangible nature of online supplies, the relative anonymity of Internet users and the borderless nature of the e-marketplace. This book assesses the practical feasibility of existing EU VAT provisions on "electronically supplied services" and tests their compliance with the widely acknowledged OECD "Ottawa Taxation Framework" and the constitutional principle of non-discrimination as embedded in international and European economic law. It reveals major flaws in EU VAT legislation and the underlying OECD benchmark, given that both assume that online suppliers are able to carry out transaction-based verifications of the status and location of their customers in the same way as traditional suppliers. After discussing possible sources of inspiration for reforming the EU VAT treatment of online supplies (including the OECD "International VAT/GST Guidelines", the 2014 BEPS report on the "Challenges of the Digital Economy" and the recent European Commission Communication on a Digital Single Market Strategy for Europe), innovative and practical proposals are made on possible technology-based mechanisms that could be used in the future for the correct assessment and collection of value added tax on online supplies.
Book Synopsis The Travel Agent by : Michael Bottomley Renshaw
Download or read book The Travel Agent written by Michael Bottomley Renshaw and published by . This book was released on 1997 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Social policy in the European Union: state of play 2015 by : David Natali (OSE)
Download or read book Social policy in the European Union: state of play 2015 written by David Natali (OSE) and published by ETUI. This book was released on 2015-09-23 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: The sixteenth edition of Social policy in the European Union: state of play has a triple ambition. First, it provides easily accessible information to a wide audience about recent developments in both EU and domestic social policymaking. Second, the volume provides a more analytical reading, embedding the key developments of the year 2014 in the most recent academic discourses. Third, the forward-looking perspective of the book aims to provide stakeholders and policymakers with specific tools that allow them to discern new opportunities to influence policymaking. In this 2015 edition of Social policy in the European Union: state of play, the authors tackle the topics of the state of EU politics after the parliamentary elections, the socialisation of the European Semester, methods of political protest, the Juncker investment plan, the EU’s contradictory education investment, the EU’s contested influence on national healthcare reforms, and the neoliberal Trojan Horse of the Transatlantic Trade and Investment Partnership (TTIP).
Book Synopsis Night Noise Guidelines for Europe by : Charlotte Hurtley
Download or read book Night Noise Guidelines for Europe written by Charlotte Hurtley and published by WHO Regional Office Europe. This book was released on 2009 with total page 183 pages. Available in PDF, EPUB and Kindle. Book excerpt: The WHO Regional Office for Europe set up a working group of experts to provide scientific advice to the Member States for the development of future legislation and policy action in the area of assessment and control of night noise exposure. The working group reviewed available scientific evidence on the health effects of night noise, and derived health-based guideline values. In December 2006, the working group and stakeholders from industry, government and nongovernmental organizations reviewed and reached general agreement on the guideline values and key texts for the final document of the "Night noise guidelines for Europe". Considering the scientific evidence on the thresholds of night noise exposure indicated by "Lnight,outside" [L suffix night,outside] as defined in the Environmental Noise Directive (2002/49/EC), an Lnight, outside of 40 dB should be the target of the night noise guideline (NNG) to protect the public, including the most vulnerable groups such as children, the chronically ill and the elderly. "Lnight,outside" value of 55 dB is recommended as an interim target for the countries where the NNG cannot be achieved in the short term for various reasons, and where policy-makers choose to adopt a stepwise approach. These guidelines are applicable to the Member States of the European Region, and may be considered as an extension to, as well as an update of, the previous WHO "Guidelines for community noise" (1999). [Ed.]
Author :Mireille M. M. van Eechoud Publisher :Kluwer Law International B.V. ISBN 13 :9041131302 Total Pages :402 pages Book Rating :4.0/5 (411 download)
Book Synopsis Harmonizing European Copyright Law by : Mireille M. M. van Eechoud
Download or read book Harmonizing European Copyright Law written by Mireille M. M. van Eechoud and published by Kluwer Law International B.V.. This book was released on 2009-01-01 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: The European concern with copyright and related rights -- Object, subject, and duration of protection -- Exclusive rights and limitations -- Rights management information and technological protection measures -- Term extension for sound recordings -- Term calculation for co-written musical works -- Orphan works -- The blessings and curses of harmonization -- The last frontier : territoriality.
Book Synopsis Guidelines for Protected Areas Legislation by : Barbara J. Lausche
Download or read book Guidelines for Protected Areas Legislation written by Barbara J. Lausche and published by IUCN. This book was released on 2011 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: The central aim of this publication is to consider the key elements of a modern, comprehensive, and effective legal framework for successful management of protected areas. They provide practical guidance for all those involved in developing, improving, or reviewing national legislation on protected areas, be they legal drafters and practitioners, protected area managers, interested NGOs, or scholars. These guidelines include fifteen case studies, eight dealing with the protected area legislation of individual countries and six cases dealing with specific sites providing fundamental solutions that stand the test of time.
Book Synopsis Tax Co-ordination in the European Union by : Ben Patterson
Download or read book Tax Co-ordination in the European Union written by Ben Patterson and published by Virago Press. This book was released on 2001 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is an updated study of a 1998 publication, "Tax competition in the European Union". The introduction covers the recent history of tax policy within the EU, and examines the current situation in corporate taxation, taxation of savings, taxation of labour, and indirect taxation (VAT and excise duty). A comparative analysis provides a detailed survey of how direct taxes - corporate and personal - are levied within the EU. The final section discusses the main issues in the current debate on the alternative approaches of competition and co-operation in the taxation field.
Book Synopsis Guidelines for Drinking-water Quality by : World Health Organization
Download or read book Guidelines for Drinking-water Quality written by World Health Organization and published by World Health Organization. This book was released on 1993 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume describes the methods used in the surveillance of drinking water quality in the light of the special problems of small-community supplies, particularly in developing countries, and outlines the strategies necessary to ensure that surveillance is effective.
Book Synopsis Promoting and Protecting Minority Rights by : United Nations
Download or read book Promoting and Protecting Minority Rights written by United Nations and published by . This book was released on 2012 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The present guide offers information related to norms and mechanisms developed to protect the rights of persons belonging to national, ethnic, religious or linguistic minorities. It includes detailed information about procedures and forums in which minority issues may be raised to minorities and by also covering selected specialized agencies and regional mechanisms, the present Guide complements information contained in Working with the United Nations Human Rights Programme: A Handbook for Civil Society"--Introduction.
Book Synopsis Health in All Policies by : Timo Ståhl
Download or read book Health in All Policies written by Timo Ståhl and published by . This book was released on 2006 with total page 279 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume, published in the context of the Finnish Presidency of the European Union (EU), aims to highlight how and why the health dimension can and should be taken into account across all government sectors. Particular emphasis is placed on the unique mandate and obligation of the EU to protect health in all its policies. The topic is explored from the perspectives of available methods and different levels of policy-making, and examples are included from specific policy areas and health issues.
Book Synopsis Collective Agreements by : Susan Hayter
Download or read book Collective Agreements written by Susan Hayter and published by . This book was released on 2018 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Collective bargaining involves a process of negotiation between one or more unions and an employer or employers' organisation(s). The outcome is a collective agreement that defines terms of employment - typically wages, working hours and in-work benefits. The agreement affords labour protection: minimum wages, regular earnings; limits on working hours and predictable work schedules; safe working environments; parental leave and sick leave; and a fair share in the benefits of increased productivity. The International Labour Organization (ILO) Collective Agreements Recommendation 1951 (No. 91) considers, where appropriate and having regard to national practice, that measures should be taken to extend the application of all or some provisions of a collective agreement to all employers and workers included wthin the domain of the agreement. The extension of a collective agreement generalises the terms and conditions of employment, agreed between organised firms and workers, represented through their association(s) and union(s), to the non-organised firms within a sector, occupation or territory. The collection of chapters in this volume are about the extension of collective agreements as an act of public policy.
Book Synopsis United Nations Juridical Yearbook 2008 by : United Nations
Download or read book United Nations Juridical Yearbook 2008 written by United Nations and published by United Nations Publications. This book was released on 2010-06 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This yearbook contains documentary texts of treaties and other materials concerning the legal status and activities of the United Nations and related inter-governmental organizations. It also presents the judicial decisions on questions related to the Organization. A bibliography on jurisprudence is included.
