Contribution à l'étude de la pénalisation du droit fiscal PDF Download

Author: Lolita Girondeau
Publisher:
ISBN: 9782336937038
Category :
Languages : en
Pages : 513

View

Book Description

Author: Jérôme Hong-Rocca
Publisher:
ISBN:
Category :
Languages : fr
Pages : 685

View

Book Description
Le régime des sanctions fiscales est étroitement lié à la conception et à l'évolution du droit et de l'Etat. Cette analyse permet de comprendre non seulement les causes et les conditions de la naissance des sanctions fiscales (administratives) au cours du premier quart du XXe siècle, mais aussi les raisons qui, par la suite, ont conduit aux profondes transformations de leur régime. Depuis la fin des années 80, le régime des sanctions fiscales s'inscrit dans le vaste mouvement de pénalisation qui affecte l'ensemble du droit répressif non pénal. Ce phénomène ne traduit pas seulement un souci d'humanité, il souligne aussi et avec force les transformations du droit et de l'Etat. En effet, si la naissance des sanctions fiscales se rattache sur le plan théorique comme sur le plan historique à l'Etat légal, leur régime actuel s'inscrit nettement dans la conception de l'Etat de droit. La réforme actuelle de l'administration des impôts résulte de ces transformations.

Author:
Publisher:
ISBN:
Category :
Languages : en
Pages :

View

Book Description

Author: Lindy Muzila
Publisher:
ISBN: 9780821394540
Category : International law
Languages : en
Pages : 0

View

Book Description
Despite broad international recognition of the criminalization of illicit enrichment, it has not been universally accepted as an anti-corruption measure. Instead, criminalization of illicit enrichment continues to generate extensive debate and controversy. Against this background, this volume aims to provide an analysis of how illicit enrichment works, and attempts to shed light on any contributions that it has made to the fight against corruption and the recovery of stolen assets. Rather than delving into the theoretical and academic debates around illicit enrichment, this study focuses primarily on the analysis of current practice, case law, and existing literature to offer a new perspective to the on-going discussions. More specifically, the volume addresses the legal framework upon which the concept of illicit enrichment rests, and the resulting policy implications of that legal framework. It also focuses on illicit enrichment as an anti-corruption mechanism, from its roots as a response to the problems inherent to prosecutions involving corruption, to an examination of elements and inchoate offenses relating to illicit enrichment under international conventions. It examines illicit enrichment jurisprudence in the global context. An extensive survey was carried out to determine the countries where the offense exists, what form it takes, how often it is used, and for countries where it doesn't, what other measures are used in its place. The authors neither recommend nor oppose the adoption of illicit enrichment provisions, but rather aim to assist jurisdictions considering such steps by highlighting key questions that might arise during implementation, including how the offense is defined and enforced domestically by States. Similarly, the authors do not endorse nor criticize any practice carried out by States in the implementation of the criminalization of illicit enrichment. Ultimately, it is also hoped that this study provides a basis for further discussion amongst policy makers and practitioners, and fuels upcoming discussions by the Conference of State parties of the UNCAC and its Working Groups

Author: Patrick Gubry
Publisher: Institute of Southeast Asian
ISBN: 9812308253
Category : Business & Economics
Languages : en
Pages : 365

View

Book Description
Since the Doi Moi policy of economic renovation was introduced in 1986, Vietnam has undergone deep transformations as a result of the transition to a socialist-oriented market economy. Social and urban transition has taken place in parallel, as urban dynamics were spurred on by Vietnamese public and private stakeholders, and by external agents such as international organizations and international solidarity organizations, experts, consultants and bilateral aid organizations.Here are the results of research carried out by French, Canadian and Vietnamese teams from the north and south of the country on the overarching theme of Vietnamese cities in transition. Some of this research deals with urban dynamics, some with the issues at stake within such dynamics, or with the strategies of the most significant stakeholders in urban transition: civil society, donors within the framework of official aid for development, consultants and international consultancy firms. These projects were carried out between 2001 and 2004 as part of the Urban Research Programme for Development (PRUD), and mainly focus on Hanoi and Ho Chi Minh City, or both in the case of comparative studies.Is there such a thing as a Vietnamese model of an Asian city? It seems that urban transition in Vietnam is not taking place in as radical and abrupt a manner as in China. The country's capacity for absorbing external models, the quest for a third way between state intervention and economic liberalism, and the fact that the country's architectural heritage is taken into account in urban planning, are just some of the reasons for its particularity. The issues addressed in each chapter, as well as the proposals for further research suggested by the contributors, should act as a catalyst for urban research in Vietnam.

Author: Armin von Bogdandy
Publisher: Springer Nature
ISBN: 366262317X
Category : Law
Languages : en
Pages : 478

View

Book Description
This open access book deals with Article 7 TEU measures, court proceedings, financial sanctions and the EU Rule of Law Framework to protect EU values with a particular focus on checks and balances in EU Member States. It analyses substantive standards, powers, procedures as well as the consequences and implications of the various instruments. It combines the analysis of the European level, be it the EU or the Council of Europe, with that of the national level, in particular in Hungary and Poland. The LM judgment of the European Court of Justice is made subject to detailed scrutiny.

Author: R. V. G. Clarke
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 658

View

Book Description

Author: Gustavo Adler
Publisher: International Monetary Fund
ISBN: 1475589824
Category : Business & Economics
Languages : en
Pages : 98

View

Book Description
to come

Author: OECD
Publisher: OECD Publishing
ISBN: 9264055754
Category :
Languages : en
Pages : 398

View

Book Description
This edition focuses on the employment situation of immigrants. For the first time, this report presents a “scoreboard” of labour-market integration of immigrants, as well as an analysis of wage differentials between immigrants and the native-born.

Author: Peter Knoepfel
Publisher: Policy Press
ISBN: 1847429041
Category : Political Science
Languages : en
Pages : 348

View

Book Description
This is an English version of a text on public policy analysis originally written for practitioners in Switzerland and France. It presents a model for the analysis of public policy and includes examples of its application in everyday situations. This English version introduces supplementary illustrations and examples from the United Kingdom.