F R Die Schaffung Des Gemeinsamen Europ Ischen Marktes

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Das Deutsche Ertragsteuerrecht

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Author : Volker Jansen
language : de
Publisher: Diplomica Verlag
Release Date : 2010

Das Deutsche Ertragsteuerrecht written by Volker Jansen and has been published by Diplomica Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with categories.

In Zeiten einer Wirtschaftsrezession spielen Verluste immer mehr eine entscheidende Rolle - auch f r das Steuerrecht. Der Absatz von Unternehmen bricht ein, woraufhin weniger Umsatz vereinnahmt wird, w hrend die Kosten weiterhin indifferent sind. Infolgedessen werden rote Zahlen geschrieben, Verbindlichkeiten k nnen nicht mehr beglichen werden und es droht nicht nur die Zahlungsunf higkeit f r den Schuldner, sondern auch f r den Gl ubiger, weil dieser durch den Ausfall der Forderung ebenfalls Umsatzeinbu en zu verzeichnen hat. Wom glich muss sogar ein Insolvenzantrag gestellt werden. Ein Teufelskreis! Ein kleiner Trost f r die Steuerpflichtigen ist in solchen Zeiten die steuerliche Nutzung der angefallenen Verluste. Dies ist auch grunds tzlich m glich. Allerdings sieht der Gesetzgeber in bestimmten F llen eine Einschr nkung der steuerlichen Verlustnutzungsm glichkeit vor, weil er entweder gewisse Gestaltungen unterbinden zu ersucht, oder aber weil er den Steuerpflichtigen einen Anreiz zu einem bestimmten Verhalten verschaffen m chte. Im Zeitalter der Globalisierung gewinnen internationale Sachverhalte zunehmend an Bedeutung. Gro e Unternehmen haben Standorte berall auf der Welt verteilt und die Komplexit t internationaler Zusammenh nge nimmt folglich von Tag zu Tag zu. Fallen in ausl ndischen Betriebsst tten oder Tochtergesellschaften sonach Verluste an, kommt wie auch auf nationaler Ebene, der Ruf nach einer steuerlichen Nutzung ebendieser Verluste auf. F r negative ausl ndische Eink nfte sieht 2a Abs. 1 EStG jedoch eine Einschr nkung in der Verlustverrechnung vor. Dies wurde im Laufe der Zeit auf verfassungs- und europarechtlicher Sicht als bedenklich angesehen. Letzteres hat schlie lich zu einer Neuregelung in 2a EStG gef hrt, die mit dem Jahressteuergesetz 2009 durchgesetzt wurde. Im Rahmen dieser Untersuchung sollen zun chst die beschriebenen Novellierungen in 2a EStG aufgezeigt und sodann einige essenzielle Grundbegriffe kurz verdeutlicht werden, deren

Inventing Europe

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Author : G. Delanty
language : en
Publisher: Springer
Release Date : 1995-04-19

Inventing Europe written by G. Delanty and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995-04-19 with Social Science categories.

A critical analysis of the idea of Europe and the limits and possibilities of a European identity in the broader perspective of history. This book argues that the crucial issue is the articulation of a new identity that is based on post-national citizenship rather than ambivalent notions of unity.

Europe In Figures

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Author : Eurostat
language : en
Publisher: Unipub.
Release Date : 2005

Europe In Figures written by Eurostat and has been published by Unipub. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Political Science categories.

This publication contains a wide range of comparable and up-to-date data for the European Union and its Member States, euro-zone countries, the European Economic Area and other global key players. Chapters cover: social statistics relating to population, health, education, the labour market, household and welfare issues; the economy including national accounts, prices and wages, balance of payments and international trade; the environment, including water resources and supply, waste treatment, air pollution and climate change; science and technology issues such as research and development, and the growth of the information society; business sectors and enterprises, including industry and construction, tourism, transport and energy; agriculture, forestry and fisheries. The yearbook contains all Structural indicators the European Commission and national governments have agreed to use to evaluate progress in the EU.

Eumagazin

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Author :
language : de
Publisher:
Release Date : 2001

Eumagazin written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with European Union countries categories.

Saatgutwirtschaft Safa

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Author :
language : de
Publisher:
Release Date : 1970

Saatgutwirtschaft Safa written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1970 with Gardening categories.

Pan Europe

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Author : Richard Nicolaus Graf von Coudenhove-Kalergi
language : en
Publisher:
Release Date : 1926

Pan Europe written by Richard Nicolaus Graf von Coudenhove-Kalergi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1926 with Europe categories.

Treaty On The Functioning Of The European Union A Commentary

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Author : Hermann-Josef Blanke
language : en
Publisher: Springer Nature
Release Date : 2021-05-31

Treaty On The Functioning Of The European Union A Commentary written by Hermann-Josef Blanke and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-05-31 with Law categories.

The Commentary on the Treaty on the Functioning of the European Union (four volumes) is a major European project that aims to contribute to the development of ever closer conceptual and dogmatic standpoints with regard to the creation of “Europeanised research on Union law”. Following on from the Commentary on the Treaty of the European Union, this book presents detailed explanations, article by article, of all the provisions of the TFEU, discussing the application of Union law in the national legal orders and its interpretation by the Court of Justice of the EU. The authors are academics and practitioners from twenty-eight European states and different legal fields, some from a constitutional law background, others experts in the field of international law and EU law.Reflecting the various approaches to European legal culture, this book promotes a system concept of European Union law toward more unity notwithstanding its rich diversity grounded in national traditions.

The Moralization Of The Markets

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Author : Nico Stehr
language : en
Publisher: Transaction Publishers
Release Date : 2011-12-31

The Moralization Of The Markets written by Nico Stehr and has been published by Transaction Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-12-31 with Political Science categories.

Nothing affects the modern economy (and society) more than decisions made in the market place, especially, but not only, decisions made by consumers. Although it is not startling to suggest that decisions made in production are affected by choices consumers make, consumers have long been viewed, not only by academic economists, as individual, isolated rational actors that make or refrain from purchases purely on the basis of narrow financial considerations. Markets are not and never were morally neutral. Market relations have always had an often taken-for-granted moral underpinning. The moralization of the markets refers to the dissolution and replacement of the conventional moral underpinnings of market conduct, for example, in the music market, financial markets, and corporate governance. It further implies not only the heightened importance of new ethical precepts, but the significant change in the role of moral ideals in market behavior. These profound transformations of economic conduct are accompanied and co-determined by societal conflicts. The moralization of markets represents thus a new stage in the social evolution of markets. The book is divided into four parts, in which the twelve chapters, written by contributors from different social science disciplines, deal with the context of the moralization of the markets; the major social institutions; and present case studies that examine European and American attitudes and behavior towards tobacco and GMO; expansion of the private and ethics in business; and how workers respond to the new corporate norms. This volume will be of interest to sociologists, economists, social scientists, and the general consumer alike.

Eu State Aids

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Author : Leigh Hancher
language : en
Publisher: Sweet & Maxwell
Release Date : 2012

Eu State Aids written by Leigh Hancher and has been published by Sweet & Maxwell this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Law categories.

An invaluable resource to all those involved in advising or litigating matters of state aid, from lawmakers to regulators, lawyers, economists and courts. This fully revised 4th edition presents detailed practical guidance to the law and practice in the European Union as it stands today, together with the relevant primary law materials

Emergencies And The Limits Of Legality

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Author : Victor V. Ramraj
language : en
Publisher: Cambridge University Press
Release Date : 2012-01-12

Emergencies And The Limits Of Legality written by Victor V. Ramraj and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-01-12 with Law categories.

Most modern states turn swiftly to law in an emergency. The global response to the 11 September 2001 attacks on the United States was no exception, and the wave of legislative responses is well documented. Yet there is an ever-present danger, borne out by historical and contemporary events, that even the most well-meaning executive, armed with extraordinary powers, will abuse them. This inevitably leads to another common tendency in an emergency, to invoke law not only to empower the state but also in a bid to constrain it. Can law constrain the emergency state or must the state at times act outside the law when its existence is threatened? If it must act outside the law, is such conduct necessarily fatal to aspirations of legality? This collection of essays - at the intersection of legal, political and social theory and practice - explores law's capacity to constrain state power in times of crisis.