Die Europatauglichkeit Des Serbischen Einkommensteuergesetzes
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Die Europatauglichkeit Des Serbischen Einkommensteuergesetzes
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Author : Miodrag Prodan
language : de
Publisher: LIT Verlag Münster
Release Date : 2014
Die Europatauglichkeit Des Serbischen Einkommensteuergesetzes written by Miodrag Prodan and has been published by LIT Verlag Münster this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
R Ckstellungen F R Ffentlich Rechtliche Verpflichtungen In Der Steuerbilanz
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Author : Haakon Michling
language : de
Publisher: LIT Verlag Münster
Release Date : 2020-07-24
R Ckstellungen F R Ffentlich Rechtliche Verpflichtungen In Der Steuerbilanz written by Haakon Michling and has been published by LIT Verlag Münster this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-07-24 with categories.
Für die Gewinnermittlungsart des Betriebsvermögensvergleichs besteht die Verpflichtung zur Bildung von Rückstellungen für ungewisse Verbindlichkeiten auf der Passivseite der Steuerbilanz. Anhand einer systematischen Analyse der Tatbestandsvoraussetzungen der Verbindlichkeitsrückstellungen untersucht der Autor Rückstellungen für öffentlich-rechtliche Verpflichtungen im Hinblick auf die Bilanzierung dem Grunde nach. Dabei werden die spezifischen Besonderheiten dieser Fallgruppe und deren Auswirkungen auf die Rückstellungsbilanzierung aufgezeigt.
Die Besteuerung Ausl Ndischer Familienstiftungen Unter Besonderer Beachtung Des 15 Astg
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Author : Sebastian Adam
language : de
Publisher: LIT Verlag Münster
Release Date : 2018
Die Besteuerung Ausl Ndischer Familienstiftungen Unter Besonderer Beachtung Des 15 Astg written by Sebastian Adam and has been published by LIT Verlag Münster this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.
Die Besteuerung ausländischer Familienstiftungen wirft noch immer in vielerlei Hinsicht Fragen auf. Zugleich hat die Familienstiftung aufgrund der Erbschaftsteuerreform erheblich an Attraktivität gewonnen. Die vorliegende Arbeit befasst sich daher zum einen mit der Besteuerung der ausländischen Familienstiftung in Deutschland und stellt dieser gleichzeitig die Besteuerung der inländischen Familienstiftung gegenüber. Zum anderen unterzieht diese Arbeit sowohl die Systematik als auch Tatbestand und Rechtsfolge des § 15 AStG einer vertieften Untersuchung.
Systematik Des Neuen Investmentsteuerrechts Und Folgerichtigkeit In Der Umsetzung
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Author : Saphira Jüdes
language : de
Publisher: LIT Verlag Münster
Release Date : 2021-05-12
Systematik Des Neuen Investmentsteuerrechts Und Folgerichtigkeit In Der Umsetzung written by Saphira Jüdes and has been published by LIT Verlag Münster this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-05-12 with categories.
Mit dem ab 1. 1. 2018 gültigen InvStRefG hat der Gesetzgeber zumindest für die Besteuerung von (Publikums-)Investmentfonds einen grundlegenden Systemwechsel vollzogen. In dieser Arbeit wird das neue InvStG steuersystematisch auf eine konsequente Umsetzung bestehender Besteuerungsprinzipien untersucht. Insbesondere analysiert werden die Regelungen zum Besteuerungsumfang des Fonds, zur Erhebung der Kapitalertragsteuer, zur Teilfreistellung und der Vorabpauschale sowie das Verhältnis des allgemeinen Besteuerungsregimes von Investmentfonds zum Sonderregime für Spezial-Investmentfonds.
Research Handbook On Eu Institutional Law
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Author : Adam Lazowski
language : en
Publisher: Edward Elgar Publishing
Release Date : 2016-09-30
Research Handbook On Eu Institutional Law written by Adam Lazowski and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-09-30 with Law categories.
Research Handbook on EU Institutional Law offers a critical look into the European Union: its legal foundations, competences and institutions. It provides an analysis of the EU legal system, its application at the national level and the prevalent role of the Court of Justice. Throughout the course of the Handbook the expert contributors discuss whether the European Union is well equipped for the 21st century and the numerous crises it has to handle. They revisit the call for an EU reform made in the Laeken Conclusions in 2001 to verify if its objectives have been achieved by the Treaty of Lisbon and in daily practice of the EU institutions. The book also delves into the concept of a Europe of different speeds, which - according to some - is inevitable in the EU comprising 28 Member States. Overall, the assessment of the changes introduced by the Lisbon Treaty is positive, even if there are plenty of suggestions for further reforms to re-fit the EU for purpose.
European Product Liability
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Author : Piotr Machnikowski
language : en
Publisher:
Release Date : 2016
European Product Liability written by Piotr Machnikowski and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with EU-ret categories.
Thirty years after the entry into force of the Directive on liability for defective products (Council Directive 85/374/EEC), and in the light of the threat to user safety posed by consumer goods that make use of new technologies, it is essential to assess and determine whether the Directive remains an adequate legal response to the phenomenon of products brought to market that fail to ensure appropriate levels of safety for their users. This book is the result of an extensive international research project funded by the Polish National Science Centre. Individual country reports analyze the implementation of the Directive in the domestic law of several EU and EEA Member States (namely Austria, Czech Republic, Denmark, England, France, Germany, Italy, Netherlands, Norway, Poland, Spain, and Switzerland) and the relationship of the implemented rules with the already existing rules of tort law. The country reports show that the practical significance of product liability differs widely in the various Member States. Also taking into account non-EU countries (Canada, Israel, South Africa and the USA), this book examines whether EU law will ensure sufficient safety for individuals using goods that have been produced using new technologies that are currently under development. This, as well as an economic analysis of product liability, makes the book valuable for academics, practitioners, policy makers, and all those interested in the subject. (Series: Principles of European Tort Law) Subject: Tort Law, Private Law]
Sovereignty In The Shared Legal Order Of The Eu
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Author : Anthonie Brink
language : en
Publisher:
Release Date : 2015
Sovereignty In The Shared Legal Order Of The Eu written by Anthonie Brink and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with Constitutional law categories.
How does EU membership affect national sovereignty? This edited volume offers a broader perspective on sovereignty relying on the international law concept.
Ip And Other Things
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Author : Robin Jacob
language : en
Publisher: Bloomsbury Publishing
Release Date : 2015-10-29
Ip And Other Things written by Robin Jacob and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-10-29 with Law categories.
The Rt Hon Professor Sir Robin Jacob has been variously a leading member of the Intellectual Property Bar, a High Court judge and, as Lord Justice Jacob, a judge in the Court of Appeal of England and Wales. His primary area of expertise is intellectual property (IP) rights. He chose to leave the Court of Appeal in March 2011 to take up his current position as the Sir Hugh Laddie Chair in intellectual property at University College London. Besides teaching and writing he still sits occasionally in the Court of Appeal, sits as an arbitrator, provides expert evidence, chairs the Advisory Committee on the Appointment and Training of the Judges of the Unified Patent Court and often advises the UK Government and EU Commission on IP matters. These essays and speeches, selected from his published and unpublished writings and lectures, illustrate the breadth of his learning in IP and other matters. They are written in typically straightforward and entertaining style and, in the case of the older essays, include a commentary of what has happened since they were first published. They will be of interest to any lawyer, law student or scholar interested in the development of IP law in the past quarter century or so.
The Trouble With Lawyers
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Author : Deborah L. Rhode
language : en
Publisher: Oxford University Press, USA
Release Date : 2015
The Trouble With Lawyers written by Deborah L. Rhode and has been published by Oxford University Press, USA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with Law categories.
By any measure, the law as a profession is in serious trouble. Americans' trust in lawyers is at a low, and many members of the profession wish they had chosen a different path. Law schools, with their endlessly rising tuitions, are churning out too many graduates for the jobs available. Yet despite the glut of lawyers, the United States ranks 67th (tied with Uganda) of 97 countries in access to justice and affordability of legal services. The upper echelons of the legal establishment remain heavily white and male. Most problematic of all, the professional organizations that could help remedy these concerns instead jealously protect their prerogatives, stifling necessary innovation and failing to hold practitioners accountable. Deborah Rhode's The Trouble with Lawyers is a comprehensive account of the challenges facing the American bar. She examines how the problems have affected (and originated within) law schools, firms, and governance institutions like bar associations; the impact on the justice system and access to lawyers for the poor; and the profession's underlying difficulties with diversity. She uncovers the structural problems, from the tyranny of law school rankings and billable hours to the lack of accountability and innovation built into legal governance-all of which do a disservice to lawyers, their clients, and the public. The Trouble with Lawyers is a clear call to fix a profession that has gone badly off the rails, and a source of innovative responses.
Graphic Justice
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Author : Thomas Giddens
language : en
Publisher: Routledge
Release Date : 2015-03-24
Graphic Justice written by Thomas Giddens and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-03-24 with Law categories.
The intersections of law and contemporary culture are vital for comprehending the meaning and significance of law in today’s world. Far from being unsophisticated mass entertainment, comics and graphic fiction both imbue our contemporary culture, and are themselves imbued, with the concerns of law and justice. Accordingly, and spanning a wide variety of approaches and topics from an international array of contributors, Graphic Justice draws comics and graphic fiction into the range of critical resources available to the academic study of law. The first book to do this, Graphic Justice broadens our understanding of law and justice as part of our human world—a world that is inhabited not simply by legal concepts and institutions alone, but also by narratives, stories, fantasies, images, and other cultural articulations of human meaning. Engaging with key legal issues (including copyright, education, legal ethics, biomedical regulation, and legal personhood) and exploring critical issues in criminal justice and perspectives on international rights, law and justice—all through engagement with comics and graphic fiction—the collection showcases the vast breadth of potential that the medium holds. Graphic Justice will be of interest to academics and postgraduate students in: cultural legal studies; law and the image; law, narrative and literature; law and popular culture; cultural criminology; as well as cultural and comics studies more generally.