Fundamentals of EU VAT Law

Fundamentals of EU VAT Law PDF Author: Frank Nellen
Publisher: Kluwer Law International B.V.
ISBN: 9403523441
Category : Law
Languages : en
Pages : 643

Book Description
Parties to cross-border disputes arising anywhere in the vast Portuguese-speaking world – a community of more than 230 million in a space that offers a wide array of investment opportunities across four continents – increasingly seek Portugal as their preferred seat of arbitration. A signatory to all relevant international conventions, Portugal has proven to be an ‘arbitration-friendly’ jurisdiction. This volume is the first and so far only book in English that provides a thorough, in-depth analysis of international arbitration law and practice in Portugal. Its contributing authors are among the most highly regarded legal names in the country, including scholars, arbitrators, and practitioners. The authors describe how international arbitration proceedings are conducted in Portugal, what cautions should be taken, and what procedural strategies may be suitable in particular cases. They provide insightful answers to questions such as the following: What matters can be submitted to arbitration under Portuguese law? What are the validity requirements for an arbitration agreement? How do the State courts interact with arbitration proceedings and what is the attitude of such courts toward international arbitration? What are the rules governing evidentiary matters in arbitration? How is an arbitration tribunal constituted? How are arbitrators appointed? How may they be challenged? How can an international arbitral award be recognized and enforced? How does the Portuguese legal system address the issue of damages and what specific damages are admitted? How are the costs of arbitration proceedings estimated and allocated? The book includes analyses of arbitration related to specific fields of the law, notably sports, administrative, tax, intellectual property rights (especially regarding reference and generic medicines), and corporate disputes. Each chapter provides, for the topics it addresses, an examination of the applicable laws, rules, arbitration practice, and views taken by arbitral tribunals and state courts as well as those of the most highly considered scholars. As a detailed examination of the legal framework and of all procedural steps of an arbitration in Portugal, from the drafting of an arbitration agreement to the enforcement of an award, this book constitutes an invaluable resource for parties involved in or considering an international arbitration in this country. The guidance that it seeks to provide in respect of any problem likely to arise in this context can be useful to arbitrators, judges, academics, and interested lawyers.

Fundamentals of Eu Vat Law

Fundamentals of Eu Vat Law PDF Author: Frank Nellen
Publisher: Kluwer Law International
ISBN: 9789403523439
Category :
Languages : en
Pages : 742

Book Description
Parties to cross-border disputes arising anywhere in the vast Portuguese-speaking world - a community of more than 230 million in a space that offers a wide array of investment opportunities across four continents - increasingly seek Portugal as their preferred seat of arbitration. A signatory to all relevant international conventions, Portugal has proven to be an 'arbitration-friendly' jurisdiction. This volume is the first and so far only book in English that provides a thorough, in-depth analysis of international arbitration law and practice in Portugal. Its contributing authors are among the most highly regarded legal names in the country, including scholars, arbitrators, and practitioners. The authors describe how international arbitration proceedings are conducted in Portugal, what cautions should be taken, and what procedural strategies may be suitable in particular cases. They provide insightful answers to questions such as the following: What matters can be submitted to arbitration under Portuguese law? What are the validity requirements for an arbitration agreement? How do the State courts interact with arbitration proceedings and what is the attitude of such courts toward international arbitration? What are the rules governing evidentiary matters in arbitration? How is an arbitration tribunal constituted? How are arbitrators appointed? How may they be challenged? How can an international arbitral award be recognized and enforced? How does the Portuguese legal system address the issue of damages and what specific damages are admitted? How are the costs of arbitration proceedings estimated and allocated? The book includes analyses of arbitration related to specific fields of the law, notably sports, administrative, tax, intellectual property rights (especially regarding reference and generic medicines), and corporate disputes. Each chapter provides, for the topics it addresses, an examination of the applicable laws, rules, arbitration practice, and views taken by arbitral tribunals and state courts as well as those of the most highly considered scholars. As a detailed examination of the legal framework and of all procedural steps of an arbitration in Portugal, from the drafting of an arbitration agreement to the enforcement of an award, this book constitutes an invaluable resource for parties involved in or considering an international arbitration in this country. The guidance that it seeks to provide in respect of any problem likely to arise in this context can be useful to arbitrators, judges, academics, and interested lawyers.

Principles of Eu Vat Law

Principles of Eu Vat Law PDF Author: Bomer
Publisher:
ISBN: 9789041149466
Category :
Languages : en
Pages :

Book Description


VAT in a Day

VAT in a Day PDF Author: Adrianus Johannes Doesum
Publisher:
ISBN: 9789083090825
Category :
Languages : en
Pages :

Book Description


The Choice of Legal Basis for Acts of the European Union

The Choice of Legal Basis for Acts of the European Union PDF Author: Annegret Engel
Publisher: Springer
ISBN: 3030002748
Category : Law
Languages : en
Pages : 152

Book Description
This book provides the first comprehensive discussion of conflicts between legal bases in EU law. It fills an important gap in the existing literature on the choice of legal basis in EU law by analysing the structure of legal bases and the resulting legal basis litigation in the European Union, thus identifying areas of conflict produced by overlapping competences, divergent inter-institutional interests, and inconsistencies in the courts’ judgements. While certain cases have been discussed extensively in academic literature (e.g. Tobacco Advertising, ECOWAS), there has been little analysis of the general underlying criteria and principles governing the choice of legal basis on the part of European institutions. Such an analysis has, however, become necessary in order to better understand and possibly predict judicial outcomes, and to identify flaws in the current legislative framework.

A guide to the European VAT directives

A guide to the European VAT directives PDF Author: Ben Terra
Publisher: IBFD
ISBN: 9076078882
Category :
Languages : en
Pages : 2422

Book Description


Davies Principles of Tax Law

Davies Principles of Tax Law PDF Author: David W. Williams
Publisher:
ISBN: 9780421858305
Category : TaTaxation
Languages : en
Pages : 466

Book Description
The new edition of this established revenue textbook makes tax law understandable by demystifying the jargon, and will be welcomed by undergraduates, teachers of tax law and practitioners needing a simple guide to the subject. It concentrates on explaining the various principles underlying the major taxes, as well as offering an insight into how tax law has developed and is applied. It covers the basic principles of income tax, corporation tax, capital gains tax, inheritance tax and VAT and analyses how each tax operates. Davies: Principles of Tax Law includes online supplements, enabling the authors to update the book with the latest legislative and case law developments. (www sweetandmaxwell.co.uk/academic) Major developments in the fifth edition include: The significant developments in EU tax law The impact on tax law of the Convention on Human Rights The major changes arising from the tax law rewrite programme - employment income (already enacted) and trading income and income from land, and savings income (in progress) The expected major rewrite of the pensions provisions Tax credits A new chapter on taxation of intellectual property; The significant developments in VAT in res

European Intellectual Property Law

European Intellectual Property Law PDF Author: Annette Kur
Publisher: Edward Elgar Publishing
ISBN: 1785361554
Category : Law
Languages : en
Pages : 614

Book Description
The second edition of this popular textbook has been thoroughly revised, expanded and updated in order to reflect the recent extensive changes in European IP legislation. Providing an in-depth examination of the core areas of IP law, from copyright, patents and trademarks through to the protection of plant varieties and industrial design, it is perfectly pitched to guide the reader through the complexities of the European IP system.

Information Asymmetries in EU VAT

Information Asymmetries in EU VAT PDF Author: Frank J.G. Nellen
Publisher: Kluwer Law International B.V.
ISBN: 9041189173
Category : Law
Languages : en
Pages : 530

Book Description
" Unlike conventional direct taxes, the application and administration of value-added tax (VAT) depends to a considerable extent on the exchange of information between the taxable person and his transaction counterparts. In practice, the taxable person often fails to obtain necessary information from his transaction counterparts, giving rise to information asymmetries that can induce VAT assessments, sanctions, and audits. In its up-to-date overview of European Union (EU) VAT law, this book assesses legislation, case law, and practice at EU and national levels, in the process of examining how to minimize the risks and negative consequences associated with information asymmetries. As a result of his in-depth treatment of the subject, the author establishes the following: – to what extent information asymmetries in EU VAT have legal implications (e.g., VAT assessments, fines) for the taxable person; – to what extent information asymmetries shouldhave legal implications for the taxable person, taking into account the legal principles applicable in EU VAT; – to what extent positive EU VAT law indeed implies the risk of information asymmetries and any associated unjustified legal implications; and – to what extent legal remedies should be employed to avoid or to reduce information asymmetries for the taxable person. This is the first book to conduct thorough research into the causes and legal implications of information asymmetries, as well as the instruments which can be employed to counter their materialization. As such, it will be of inestimable value to practitioners, legislators, policymakers, entrepreneurs, judicial professionals, and academics concerned with EU VAT law. "

European Constitutional Courts towards Data Retention Laws

European Constitutional Courts towards Data Retention Laws PDF Author: Marek Zubik
Publisher: Springer Nature
ISBN: 3030571890
Category : Law
Languages : en
Pages : 384

Book Description
The book analyses the impact the jurisprudence of the constitutional courts of EU Member States and the Court of Justice of the European Union has had on the perception of freedom of communications in the digital era with respect to these courts’ judgments regarding regulating storage and access to telecommunications data (known as telecommunications data retention) from 2008 to 2017. To do so, it examines the jurisprudence of the constitutional courts of Austria, Bulgaria, Cyprus, Czech Republic, Ireland, Germany, Poland, Portugal, Romania, Slovenia, and Slovakia, i.e. those courts that have already ruled on domestic provisions regulating telecommunications data retention. Further, it investigates the judgments of the Court of Justice of European Union regarding directive 2006/24/EC regulating telecommunications data retention along with relevant jurisprudence of the European Court of Human Rights. As such, the book provides a comparative study of jurisprudence and national measures to implement the Data Retention Directive. Moreover, the book discusses whether our current understanding of protection of freedom of communications guaranteed by the constitutions of EU member states and the EU Charter of Fundamental Rights, which was developed in the era of analogue communications, remains accurate in the era of digital technologies and mass surveillance (simultaneously applied by states and private corporations). In this context, the book reconstructs constitutional standards that currently apply in the EU towards data retention. This book presents a unique comparative analysis of all judgments concerning Directive 2006/24/EC, which can be used in the legislative process on the EU forum aimed at introducing new principles of data retention and by constitutional courts in the context of comparative argumentation.