1) Détention de résidences de plaisance en France via une société de capitaux luxembourgeoise: l’heure des premiers comptes approche, par Marc Kleyr et Régis Steiner.
2) Le secret professionnel de l’assureur est-il absolu? par Jean-François Findling et Laurent Fessmann
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Author : Fatima Chaouche
Genre : Law
Summary : This book is the result of a 4-year research project conducted at the Faculty of Law of the University of Luxembourg. It explores the legal value and enforceability of tax circulars and tax rulings in Luxembourg domestic law in light of the principle of legitimate expectations and related principles. After studying the historical roots of both interpretative acts, this research questions the level of protection taxpayers enjoy when relying on circulars and tax rulings and contains a review of decades of administrative case-law to assess the judicial discourse on taxpayers’ rights to certainty. This book further investigates the case of circulars and tax rulings that contain interpretations of tax laws that are contrary to the law (contra legem) and builds upon the existing normative framework to introduce proposals addressing issues of uncertainty and inequality taxpayers are likely to suffer when relying on such interpretative acts. Prix Pierre Pescatore de la Faculté de Droit de Luxembourg (École doctorale de droit).
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Author : Council of Europe/Conseil de L'Europe
Genre : Political Science
Summary : The "European Yearbook promotes the scientific study of nineteen European supranational organisations and the Organisation for Economic Co-operation and Development (OECD). Each volume contains a detailed survey of the history, structure and yearly activities of each organisation and an up-to-date chart providing a clear overview of the member states of each organisation. Each volume contains a comprehensive bibliography covering the year's relevant publications.
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Author : Council of Europe Staff
Genre : Law
Summary : The "European Yearbook promotes the scientific study of nineteen European supranational organisations and the Organisation for Economic Co-operation and Development (OECD). Each volume contains a detailed survey of the history, structure and yearly activities of each organisation and an up-to-date chart providing a clear overview of the member states of each organisation. Each volume contains a comprehensive bibliography covering the year's relevant publications.
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Author : Council of Europe/Conseil de L'Europe
Genre : Political Science
Summary : This volume of the Yearbook of the European Convention on Human Rights, prepared by the Directorate of Human Rights of the Council of Europe relates to 1993. Its presentation follows that of the previous volume. Part one contains basic texts and information of a general nature; part two deals with the European Commission of Human Rights; part three with the European Court of Human Rights; part four with the Resolutions of the Committee of Ministers; and parts five and six with the other work of the Council of Europe in the field of human rights, the situation in the Member States, and developments within the European Communities. A Bibliography and Index are included. Ce volume de l'Annuaire de la Convention européenne des Droits de l'Homme, préparé par la Direction des Droits de l'Homme du Conseil de l'Europe, concerne l'année 1993. La première partie contient des textes fondamentaux; la deuxième partie contient les rapports de la Commission européenne des Droits de l'Homme; la troisième partie donne des informations sur la Cour européenne des Droits de l'Homme; la quatrième partie contient des Résolutions du Comité des Ministres; et les cinquième et sixième parties regroupent toutes les autres activités concernant la Convention dans le cadre du Conseil de l'Europe et comprennent des informations sur les débats devant les parlements nationaux et sur les développements au sein des Communautés européennes concernant la protection des droits de l'homme. Le volume se termine avec une bibliographie et une index alphabétique.
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Author : Thomas Papadopoulos
Genre : Law
Summary : This edited volume focuses on specific, crucially important structural measures that foster corporate change, namely cross-border mergers. Such cross-border transactions play a key role in business reality, economic theory and corporate, financial and capital markets law. Since the adoption of the Cross-border Mergers Directive, these mergers have been regulated by specific legal provisions in EU member states. This book analyzes various aspects of the directive, closely examining this harmonized area of EU company law and critically evaluating cross-border mergers as a method of corporate restructuring in order to gain insights into their fundamental mechanisms. It comprehensively discusses the practicalities of EU harmonization of cross-border mergers, linking it to corporate restructuring in general, while also taking the transposition of the directive into account. Exploring specific angles of the Cross-border Mergers Directive in the light of European and national company law, the book is divided into three sections: the first section focuses on EU and comparative aspects of the Cross-border Mergers Directive, while the second examines the interaction of the directive with other areas of law (capital markets law, competition law, employment law, tax law, civil procedure). Lastly, the third section describes the various member states’ experiences of implementing the Cross-border Mergers Directive.
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Author : Roger Morgan
Genre : Political Science
Summary : This book analyses the European Parliament's relations with the national parliaments of the European Union, in terms of political party interactions, institutional arrangements, and two-way influence. Each of the twelve chapters on the member-states of the EU covers three main themes: the links between party-political activity at the European and national levels; the degree of cooperation between the national and the European parliaments; and the extent to which the national legislature is influenced by the EP's resolutions or other communications.
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Author : Council of Europe/Conseil de L'Europe
Genre : Political Science
Summary : This volume of the "Yearbook of the European Convention on Human Rights, prepared by the Directorate of Human Rights of the Council of Europe, relates to 2003. Part one contains information on the Convention. Part two deals with the control mechanism of the European Convention on Human Rights: selected judgments of the European Court of Human Rights and human rights (DH) resolutions of the Committee of Ministers; part three groups together the other work of the Council of Europe in the field of human rights, and includes the work of the Committee of Ministers, the Parliamentary Assembly and the Directorate General of Human Rights; part four is devoted to information on national legislation and extracts from national judicial decisions concerning rights protected by the Convention. Appendix A contains a bibliography on the Convention, and Appendix B the biographies of the new judges elected to the European Court of Human Rights.