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Cahier Du Droit Luxembourgeois N 2

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Legitimate Expectations In Luxembourg Tax Law

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Author : Fatima Chaouche
language : en
Publisher: Éditions Larcier
Release Date : 2019-06-25

Legitimate Expectations In Luxembourg Tax Law written by Fatima Chaouche and has been published by Éditions Larcier this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-06-25 with Law categories.

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).

European Yearbook Annuaire Europeen 1970

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Author : Council of Europe/Conseil de L'Europe
language : en
Publisher: Martinus Nijhoff Publishers
Release Date : 1972-07-01

European Yearbook Annuaire Europeen 1970 written by Council of Europe/Conseil de L'Europe and has been published by Martinus Nijhoff Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 1972-07-01 with Political Science categories.

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.

Annuaire Europ En European Yearbook

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Author : Council of Europe Staff
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-12-01

Annuaire Europ En European Yearbook written by Council of Europe Staff and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-12-01 with Law categories.

Yearbook Of The European Convention On Human Rights Annuaire De La Convention Europeenne Des Droits De L Homme Volume 36 Volume 36 1993

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Author : Council of Europe/Conseil de L'Europe
language : en
Publisher: Martinus Nijhoff Publishers
Release Date : 1995-12-01

Yearbook Of The European Convention On Human Rights Annuaire De La Convention Europeenne Des Droits De L Homme Volume 36 Volume 36 1993 written by Council of Europe/Conseil de L'Europe and has been published by Martinus Nijhoff Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995-12-01 with Political Science categories.

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.

Cross Border Mergers

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Author : Thomas Papadopoulos
language : en
Publisher: Springer Nature
Release Date : 2019-09-28

Cross Border Mergers written by Thomas Papadopoulos and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-09-28 with Law categories.

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.

Parliaments And Parties

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Author : Roger Morgan
language : en
Publisher: Springer
Release Date : 2016-07-27

Parliaments And Parties written by Roger Morgan and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-07-27 with Political Science categories.

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.

Yearbook Of The European Convention On Human Rights

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Author : Council of Europe/Conseil de L'Europe
language : en
Publisher: Martinus Nijhoff Publishers
Release Date : 1972-07

Yearbook Of The European Convention On Human Rights written by Council of Europe/Conseil de L'Europe and has been published by Martinus Nijhoff Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 1972-07 with Political Science categories.

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.

European Yearbook Annuaire Europeen 1965

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Author : Council of Europe/Conseil de L'Europe
language : en
Publisher: Martinus Nijhoff Publishers
Release Date : 1967-07-01

European Yearbook Annuaire Europeen 1965 written by Council of Europe/Conseil de L'Europe and has been published by Martinus Nijhoff Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 1967-07-01 with Political Science categories.

Development Of Judicial Control Of The European Communities

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Author : Gerhard Bebr
language : en
Publisher: Springer
Release Date : 2013-12-01

Development Of Judicial Control Of The European Communities written by Gerhard Bebr and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-12-01 with Law categories.

The development of the judicial control of the European Communities is perhaps best illustrated by comparing the first decision the Court of Justice rendered in December 1954, under the ECSC Treaty, with its preliminary rulings van Gend & Loos (1962), ENEL (1964) and Simmenthal II (1978) rendered under the EEC Treaty. In the first case the Court quashed a decision of the High Authority impugned by an annulment action of a Member State for an illegal exercise of Community powers - a judicial control which at the time already represented a spectacular legal in novation introduced by the ECSC Treaty. At that time the Court was, for evident reasons, still reserved as to its role within the unprecedented institutional structure of the Community. In van Gend, ENEL and Simmenthal II, on the other hand, the Court resolutely pursued a judicial policy intended to ensure an effective operation of the Community legal order, a problem hardly envisaged in 1954. In these rulings the Court characterized the emerging legal order and stated its fundamental and indispensable requirements: the unlimited supremacy of Community law and its direct effect. The development of a superior and autonomous Community legal order was finally completed by the Court's recognition of fundamental Communiry rights of individuals. This development from an initially reserved stand of the Court searching for its proper role and its potentialities to a bold and determined judicial policy is truly remarkable.

New Forms Of Employment In Europe

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Author : Roger Blanpain
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-11-30

New Forms Of Employment In Europe written by Roger Blanpain and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-11-30 with Law categories.

The 'full-time job' is no longer an option for many people seeking employment. It has been replaced by an ever-expanding plethora of 'atypical' employment relationships designed by employers to streamline their operations and/or take advantage of information communications technology. Numerous labour law issues arise, demanding urgent attention. How should law and policy best address these challenges? This incomparable and timely book explores this contentious topic in depth, presenting ten penetrating essays on aspects of the topic by leading European authorities followed by reports on new forms of employment in thirty-five European countries Full-scale analysis of new forms of employment, their characteristics, and their effects on working conditions and the labour market includes such issues as the following: - employment relationships with more than one employer; - discontinuous and/or intermittent work; - work based on networking arrangements; - labour pooling; - crowdworking and crowsourcing; - lack of worker representation; - rights for vulnerable migrant workers; - removal of wage and hours threshold; - false self-employment; - non-payment of 'small' amounts (e.g., holiday pay); - portage salarial; - voucher-based work; - ICT-based mobile work; - organizations offering specific administrative services; - need for safety nets for workers; and - existing and potential monitoring and control mechanisms. Relevant EU Directives and national legal frameworks regarding new forms of employment are fully discussed, with an emphasis on recent trends and proposed solutions. This volume raises awareness of the problems generated by new emerging forms of employment and provides some answers and insights, including lessons to be learned from current developments. In particular, the authors' bringing to light of issues that have not been sufficiently addressed so far under European law will be welcomed by labour law practitioners, company legal counsel, human resources professionals, and academics in the field.

Cahier Du Droit Luxembourgeois N 2

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