COM(2000) 348 Final
Author | : European Commission |
Publisher | : |
Total Pages | : |
Release | : 19?? |
Genre | : |
ISBN | : |
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Author | : European Commission |
Publisher | : |
Total Pages | : |
Release | : 19?? |
Genre | : |
ISBN | : |
Author | : Ulrich Magnus |
Publisher | : Walter de Gruyter |
Total Pages | : 881 |
Release | : 2009-04-27 |
Genre | : Law |
ISBN | : 3866537042 |
This commentary is the first full scale article-by-article commentary in English ever to address the Brussels I Regulation. It is truly European in nature and style. It provides thorough and succinct indepth analysis of every single article and offers most valuable guidance for lawyers, judges and academics throughout Europe. It is an indispensable working tool for all practitioners involved in this field of law. The Brussels I Regulation is by far the most prominent cornerstone of the European law of international civil procedure. Its imminence could be easily ascertained by every practitioner even remotely concerned with cross-border work in Europe. However arcane private international law in general might appear to practitioners – the Brussels I Regulation is a well-known and renowned instrument. A true first: - The first truly European commentary on the Brussels I Regulation, the fundamental Act for jurisdiction, recognition and enforcement throughout Europe - The first commentary on the Brussels I Regulation written by a team from all over Europe - The first article-by-article commentary on the Brussels I Regulation in English
Author | : Pernilla Rendahl |
Publisher | : IBFD |
Total Pages | : 461 |
Release | : 2009 |
Genre | : Double taxation |
ISBN | : 9087220626 |
This study compares cross-border consumption taxation of digital supplies in business-to-consumer transactions from an international coordination perspective. Hence, the various classifications of digital supplies and the provisions for deciding the place of taxation are compared and examined to identify cases of double taxation and unintentional nontaxation or potential risks thereof. In addition, possible remedies for double taxation and unintentional non-taxation are discussed.
Author | : Alfonso-Luis Calvo Caravaca |
Publisher | : sellier. european law publ. |
Total Pages | : 881 |
Release | : 2007 |
Genre | : Aftaleret |
ISBN | : 3935808321 |
This title, part of the new European Commentaries on Private International Law series, is devoted to the Brussels I Regulation, dealing with jurisdiction and recognition of judgments in civil and commercial law matters. Contributors in the series include leading experts from almost all EU member states. The series initiates a new specific European style of commenting on European enactments merging the various, and thus far cross-national, methods of interpretation of legislative acts. Commentaries will pay tribute to the practice of the European Court of Justice and to relevant judgments of national courts as well. Moreover, the needs of practitioners and the requirements of the practice will receive particular attention.
Author | : Susanne Schmidt |
Publisher | : Routledge |
Total Pages | : 174 |
Release | : 2013-10-18 |
Genre | : Political Science |
ISBN | : 1317969774 |
Mutual recognition is generally forgotten in debates about new modes of governance, even though it is a particular powerful example. Its invention was crucial for the completion of the European Union’s single market, and in the late 1990s it was transferred to the field of Justice and Home Affairs. Outside of the EU, mutual recognition is also gaining in importance. This book discusses mutual recognition in the context of the debate on new modes of governance and analyzes its potential to solve governance problems, focusing on the preconditions it needs for its functioning (e.g. trust of the Member states), the positive implications of achieving coordination through it, as well as its negative side effects (e.g. the danger of a regulatory race to the bottom). Particular focus is on the contentious services directive as a prominent example of using mutual recognition. In addition, contributions look at the application of mutual recognition in the market for goods, in the area of Justice and Home Affairs, in tax policy, and in the World Trade Organization, so that the book achieves a comprehensive assessment of mutual recognition as a new mode of governance. This book was previously published as special issue of the Journal of European Public Policy.
Author | : Alan Schenk |
Publisher | : Cambridge University Press |
Total Pages | : 577 |
Release | : 2015-02-09 |
Genre | : Business & Economics |
ISBN | : 1107042984 |
This book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the study of VAT law. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations around the world. This second edition includes new VAT-related developments in Europe, Asia, Africa, and Australia and adds new chapters on VAT avoidance and evasion and on China's VAT. Designed to illustrate, analyze, and explain the principal theoretical and operating features of value added taxes, including their adoption and implementation, this book will be an invaluable resource for tax practitioners and government officials.
Author | : Dennis Weber |
Publisher | : IBFD |
Total Pages | : 377 |
Release | : 2010 |
Genre | : Business tax |
ISBN | : 9087220839 |
Tax integration within the European Union can take place in many ways. In this book, various instruments which the Member States and the European Union have available to attain tax integration are discussed and their mutual relationship is studied. The book includes a general report drafted by the editor and is divided into seven parts focusing on (i) Sources of EU law for integration in direct and indirect taxation, (ii) Soft law: Solution or disillusion? Limits?, (iii) Infringement procedures: Another way to move things further?, (iv) Comitology, (v) Relationship between primary and secondary EU law, (vi) VAT Directive tested against primary law, and (vii) Direct tax directives tested against primary law. The book is the outcome of the fourth annual conference of the GREIT (Group for Research on European and International Taxation).
Author | : José Rijo |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 557 |
Release | : 2021-11-25 |
Genre | : Law |
ISBN | : 9403538120 |
The regulation of imports and exports by customs authorities profoundly affects the activity of economic operators in international trade. This is (one of) the first book(s) in English to critically assess the legal instruments of the European Union’s trade and customs policy—namely the Union Customs Code and its regulatory instruments—taking account of doctrinal contributions and the jurisprudential acquis of the Court of Justice of the European Union. With unparalleled guidance for the adoption of the best customs solutions for international trade operations, the book covers such crucial elements of relevant law and procedure as the following: submission of goods to customs; types of customs declaration; the EU’s harmonized commodity description and coding system; setting of import and export duties; evaluation of the customs value of goods; determination of tariff quotas or suspensions; collection and payment of duties; proof of origin of goods; preferential arrangements: FTAs and GSP; customs debt and guarantees; issues raised by under-evaluation and under-invoicing of goods and false certifications of the origin of goods; effect of unfair competition practices (dumping and trade defense); right to appeal customs authority decisions; storage; and taxation. The complexity of customs requirements and procedures imposes on businesses the necessity to become familiar with the intricate mechanisms deriving from customs law. This book will prove an indispensable tool for all companies involved with import/export to and from Europe. It will be welcomed worldwide by in-house counsel, purchasing and supply chain departments, customs brokers, logistic and forwarding operators, customs officers, and interested academics both in and outside the European Union.
Author | : Oskar Henkow |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 230 |
Release | : 2013-01-01 |
Genre | : Law |
ISBN | : 9041146679 |
Most VAT systems exclude public bodies from the scope of value added tax (VAT) systems. However, a movement to include public sector bodies within the GST system to some extent or even fully (as in New Zealand) is gaining momentum, and underlies the European Commission’s 2011 study on the treatment and economic impact of exemptions in the public interest. Whether the present EU treatment really is as bad as some of its critics suggest, and whether the New Zealand model really is so perfect that jurisdictions with exclusion models ought simply to replace these existing systems with a New Zealand style system: these are the questions which triggered this research and which form the basis for the critical analysis contained in this book. Using a system design point of view, the author focuses on VAT systems where exclusion or inclusion of public bodies are currently being applied and on how these models function. He presents an in-depth analysis of the major issues in this context, such as the treatment of public bodies as taxable persons, their right to deduct input VAT on acquisitions, and the treatment of the income of public bodies. Specific aspects examined [nclude the following: reallocation of funds and income vs. the production/distribution/consumption cycle; the concept of ‘merit goods’; bias to self-supply instead of contracting out; preference to integrate vertically in the supply chain; applicability of VAT to government regulatory services; tax cascading in the public goods and services context; administration and compliance burden in government agencies; interpretational and implementation difficulties in EU Member States; and VAT compensation schemes in the public sector context, and whether these constitute illegal State aid. The book concludes with an insightful discussion of what might be considered as ‘best practice’ in relation to both the exclusion and full tax models. Beyond its thorough discussion of the treatment of public bodies in various VAT systems, and in the EU VAT system in particular, this is the first book on how a GST/VAT system may be designed to best accommodate public bodies, and as such it is sure to be warmly welcomed by practitioners, academics, and policymakers as a valuable contribution to the debate on the relation between VAT and public sector activities.
Author | : Rita de La Feria |
Publisher | : IBFD |
Total Pages | : 403 |
Release | : 2009 |
Genre | : Trade regulation |
ISBN | : 9087220472 |
This thesis focuses upon VAT in the context of the Community's internal market. Its central aim is to prove that the current EU VAT system is incompatible with the concept of internal market as set out in the EC Treaty and interpreted by the Court of Justice. The study commences with an analysis of the concept of internal market, the main objective of which is to establish the basic legal framework for the proposed thesis. As part of this examination, it is demonstrated that the EC Treaty creates a temporally unlimited obligation for the Community to approve legislation with the aim of establishing and improving the functioning of the internal market. By analysis of existing EU VAT jurisprudence, it is argued that obstacles cannot be overcome through incremental developments emerging from the Court of Justice, but can only be resolved by fundamental and substantive legislative amendment.