Die Korrektur Von Gemeinschaftsrechtswidrigen Beihilfen In Form Von Steuerverg Nstigungen
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Die Korrektur Von Gemeinschaftsrechtswidrigen Beihilfen In Form Von Steuerverg Nstigungen
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Author : Sabine Lehnert
language : de
Publisher: Peter Lang
Release Date : 2009
Die Korrektur Von Gemeinschaftsrechtswidrigen Beihilfen In Form Von Steuerverg Nstigungen written by Sabine Lehnert and has been published by Peter Lang this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with categories.
Subventionen verfälschen häufig den Wettbewerb. Gewähren Mitgliedstaaten der Europäischen Union gemeinschaftsrechtswidrige Beihilfen, so müssen diese im Interesse des Gemeinsamen Marktes zurückgefordert werden. Zu dieser Rückforderung ist der Mitgliedstaat im Verhältnis zur Union verpflichtet, ihre Durchführung im Verhältnis zum Begünstigten richtet sich jedoch nach nationalem Recht. Wie und inwieweit die Rückforderung von Steuervergünstigungen um- und durchgesetzt werden kann und muss, ist Gegenstand dieser Arbeit. Verzichtet der Staat zugunsten einzelner Unternehmen oder Wirtschaftszweige auf die vollständige und wettbewerbsneutrale Erhebung von Steuern (z.B. durch Abschreibungs- oder Rücklagenregelungen, aber auch durch Billigkeitserlasse oder Steuerstundungen), was die Kommission zunehmend moniert hat, dann stellen sich ähnliche Fragen, wie sie für die Rückforderung von Leistungssubventionen vor allem im Zusammenhang mit § 48 VwVfG diskutiert worden sind, für die Korrektur von Steuervergünstigungen. Dieses Problem - unter Berücksichtigung der für die Leistungssubventionen gewonnenen Erkenntnisse - monographisch aufzuarbeiten, ist das Ziel dieser Arbeit.
The Law Politics Of Brexit
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Author : Federico Fabbrini
language : en
Publisher: Oxford University Press
Release Date : 2017-10-13
The Law Politics Of Brexit written by Federico Fabbrini and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-10-13 with Law categories.
The decision made by the United Kingdom in 2016 to leave the European Union has produced shock waves across Europe and the world. Brexit calls into question consolidated assumptions on the finality of the EU, and simultaneously sparks new challenges. These new challenges are not only in regard of the constitutional settlements reached in the UK, notably in Scotland and Northern Ireland, but also on the future of European integration. Now that Article 50 of the Treaty on the European Union has been invoked, and the path towards full withdrawal by the UK from the EU remains clouded in uncertainties, a comprehensive legal and political analysis of how Brexit impacts on UK and the EU appears of the utmost importance. This book brings together leading lawyers, economists and political scientists to discuss the constitutional implications of Brexit and propose possible solutions for the way forward. The book is structured around four main themes. First, it considers how Brexit will be implemented legally and politically, in terms of the withdrawal and the possible new relations between the UK and the EU. Second, it examines the implications of Brexit on the constitutional structure of the UK, as well as on the status of Northern Ireland and the relations with the Republic of Ireland. Third, it examines the implications of Brexit on the constitutional structure of the EU, focusing on a number of key areas of EU policy-making, notably the Area of Freedom Security and Justice, the Single Market, and Economic and Monetary Union. Finally, the book looks to the mid to long-term future, and discusses the prospects for relaunching the EU after Brexit.
Research Handbook On European State Aid Law
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Author : E. Szyszczak
language : en
Publisher: Edward Elgar Publishing
Release Date : 2011-11-01
Research Handbook On European State Aid Law written by E. Szyszczak 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 2011-11-01 with Business & Economics categories.
ÔErika Szyszczak and the team have come up trumps with a modern comment on state aid and policy. Thank you!Õ Ð Phillip Taylor MBE and Elizabeth Taylor, The Barrister Magazine ÔThis fine collection of essays demonstrates in a very articulate way why EU State aid law has taken the centre stage of EU law. In eighteen chapters the reader is provided with a fascinating snapshot of the main issues and developments of the law. The key elements of the EU policy are analysed in a critical way often leading to new insights. In addition the book contains a wealth of material greatly facilitating further research.Õ Ð Piet Jan Slot, University of Leiden, The Netherlands ÔEuropean state aid law needs more self-questioning and more intellectual debate. In my view, this Research Handbook is a very valuable contribution to this necessary process. It correctly identifies the most intellectually problematic issues within state aid law and asks the right questions. This may be due to the balance in the excellent selection of contributors, coming both from the academia and from practice. This guarantees, on the one hand, that the questions are relevant in practice and not purely theoretical but also provides, on the other hand, for a rigorous analytical approach when confronting the issues. The result is a fresh and interesting new look to many of the basic issues of state aid law.Õ Ð JosŽ Luis Buendia Sierra, Garrigues, Brussels, Belgium, and KingÕs College London, UK ÔThis Research Handbook provides an in-depth exploration of some of the most difficult and controversial issues in current State aid law and policy. It is unusual in providing not only a legal but also an economic and political science perspective on this rapidly developing area of EU law. The Handbook will be a welcome addition to the shelves of State aid practitioners and academics alike.Õ Ð Kelyn Bacon, Brick Court Chambers, London, UK This timely new Handbook reflects on current issues that confront State aid law and policy in the EU. State aid was a neglected area of competition law until attempts to modernise it became central to the Lisbon process 2000 where the aim was to encourage ÔintelligentÕ State aid by reducing aid to specific sectors and by making better use of aid for horizontal projects central to EU integration concerns. This policy framework has underpinned the new approach to State aid policy in the EU in recent years and informs many of the chapters in this book. Contributions from leading academics, regulators and practising lawyers, discuss topics devoted to modernisation, problems faced by recent enlargements of the EU, the role of State aid in the fiscal crisis and recession, the role of the private market investor test, regional aid, environmental aid and the review of the Altmark ruling. Perspectives on State aid law and policy from the disciplines of economics and political science are also explored in detail. Research Handbook on European State Aid Law will appeal to academics, regulators, national and EU government officials, practitioners and postgraduate students who are involved in State aid law.
Droit Des Aides D Etat Dans La Ce
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Author : Francisco Santaolalla Gadea
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2008-01-01
Droit Des Aides D Etat Dans La Ce written by Francisco Santaolalla Gadea 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 2008-01-01 with Law categories.
A uniquely important contribution to the debate on EC State aid, this book captures the direct knowledge and experience of twenty-six current and former Commission State aid litigators, offering detailed 'insider' analysis of EC State aid court cases, as well as related internal legal issues, between 1994 and 2008. The book brings together both legal and economic analysis, with detailed reflections on aspects of both substantive legal rules and procedural law. It also offers, over and above the specific interest of the contributions it contains, invaluable insights into the working methods of the Commission Legal Service. This collaborative work was conceived and realized by its authors as a mark of recognition, and a gesture of respect and friendship, for Francisco Santaolalla, on the occasion of his retirement from the Commission after fourteen years' service as Director of the State aid team. Among the many legal and economic forces affecting State aid litigation, the authors focus on such factors as the following:A {exports;A {private investment;A {role of economic analysis;A {ecotaxes;A {privatization;A {remedies;A {existing aid;A {third parties;A {actions against State aid decisions;A {national court decisions;A {fiscal discipline; andA {WTO subsidies law. In illuminating the underlying issues, and describing how they are handled by the Commission Legal Service, the authors shed light on the likely future development of State aid law. The book will be of particular interest to antitrust practitioners as well as academics
Improving Recycling Markets
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2006-11-13
Improving Recycling Markets written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-11-13 with categories.
Markets for many classes of recyclable materials are growing, but market failures and barriers are constraining some markets. This report presents the case for the use of 'industrial' policies which address such market failures and barriers.
Muslims In The Enlarged Europe
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Author : Brigitte Marechal
language : en
Publisher: BRILL
Release Date : 2003-09-01
Muslims In The Enlarged Europe written by Brigitte Marechal and has been published by BRILL this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-09-01 with Social Science categories.
This volume describes a clear and overall overview on contemporary European Islam, dealing with both Western and Eastern sides. Based on wide bibliographic research as well as original national contributions from recognised scholars, it is concerned with the process of construction of Islam as well as its co-inclusion in the European societies. Muslims in the Enlarged Europe has been selected by Choice as Outstanding Academic Title (2005).
Co Operative Compliance A Framework From Enhanced Relationship To Co Operative Compliance
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-07-29
Co Operative Compliance A Framework From Enhanced Relationship To Co Operative Compliance written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-07-29 with categories.
This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role of Tax Intermediaries.
Structure And Effects In Eu Competition Law
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Author : Basedow
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2011-01-01
Structure And Effects In Eu Competition Law written by Basedow 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 2011-01-01 with Law categories.
During the last decade the European Commission has progressively adopted what is called a andmore economic approachand toward competition policy. This approach, which draws on U.S. antitrust policy, puts greater emphasis on possible welfare effects of business practices and is less concerned with competitive market structures. Under this school of thought concentration cannot be said to impede effective competition to the extent that efficiency gains outweigh market distortions. In order to stimulate the debate on this basic reorientation, in January 2009 the Max Planck Institute for Comparative and International Private Law at Hamburg convened economists, legal scholars, and practitioners for an exchange of views on these andnewand methodological foundations of EU competition policy and competition law. Two especially controversial elements were chosen for in-depth discussion: the prohibition of abuses of dominant positions and the review of State aid. This book reproduces fourteen papers from this conference, representing the considered views of prominent European lawyers, economists, academics, policymakers, and enforcement officials in the competition field on matters such as: the objectives of EU competition law; the current enforcement guidelines of the EU Commission regarding Article 102 TFEU and? measuring market power; abusive low pricing strategies; the economics of competition law enforcemennt; recent developments in EU State aid law; economic justifications for State aid. A critical assessment of the Commissionands State aid action plan by the German Monopolies Commission is appended in English. Applying law and economics theory to competition law, this book shows that the andmore economicand approach is exerting a considerable impact on various sectors of competition law. The authors clearly demonstrate the progress that can be made when lawyers and economists take notice of and respect the characteristics of each otherands discipline. Moreover, the authors show how new insights of economic theory may be integrated into the relevant legal analysis. The book will therefore be appreciated by academics, practitioners, and officials representing both fields.
Economic Law As An Economic Good
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Author : Karl Matthias Meessen
language : en
Publisher: sellier. european law publ.
Release Date : 2009
Economic Law As An Economic Good written by Karl Matthias Meessen and has been published by sellier. european law publ. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Law categories.
Governments, or at least the clever ones among them, are aware of the factors guiding business activities. In the course of adopting and enforcing economic legislation, they seek to attract business activities in order to increase national income (and fiscal revenues), generate employment opportunities, and, very generally, please voters. Hence economic law may be considered an economic good, as suggested by the title of this book. That function, which most rules of economic law have in the competition of systems, was strengthened by the worldwide liberalization of trade. Today, it is of greater significance than ever before. Lawyers, economists, academics, and practitioners, from inside and outside Germany, have taken a look at the facts and have discussed approaches to conceptualizing them. The resulting 30 essays, collected in this volume, contribute to the interpretation of existing, and the making of new, economic law.
For A European Union Energy Policy
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Author :
language : en
Publisher:
Release Date : 1995
For A European Union Energy Policy written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with categories.