Author: Agnès Chautard Publisher: Editions L'Harmattan ISBN: 2296324207 Category : Law Languages : fr Pages : 382
Book Description
"La mutabilité de l'instance fiscale", un intitulé étrange qui traduit une réalité complexe : celle de l'évolution des rapports juridiques qui lient l'administration fiscale et le contribuable au cours du contentieux fiscal. La réussite du contribuable suppose la détermination d'une stratégie adéquate s'appuyant sur une parfaite maîtrise de la procédure. Un ouvrage précieux dont les professionnels de la fiscalité tireront le plus grand profit, dans l'intérêt de leurs clients, pour découvrir les arcanes et déjouer les pièges du procès fiscal.
Book Description
La présente étude est consacrée à la " mutabilité de l'instance fiscale ", c'est-à-dire à la faculté d'évolution des liens qui unissent l'administration des impôts et le contribuable de la réclamation préalable au jugement définitif. Elle a pour objet de mettre à jour la plupart des transformations dont l'instance est sujette et ce à la lumière du droit au procès équitable. Il s'agit d'établir dans quelle mesure la mutabilité de l'instance fiscale participe à la réalisation de ce droit fondamental.L'instance fiscale se modèle, peu à peu, au gré des interventions des acteurs du procès. Elle est le fruit d'une œuvre collective où chacun a un rôle à jouer, autant les parties que le juge ou le législateur. Une telle plasticité est une condition de l'équilibre qui doit prévaloir entre les parties. Elle favorise en effet le débat juridique et la recherche d'une solution juste, à l'instar du droit ouvert au contribuable de présenter des moyens nouveaux jusqu'à la clôture de l'instance devant les juges du fond. Néanmoins, certains facteurs de la mutabilité tels que les lois rétroactives, la substitution de base légale et la compensation, privilégient l'administration au détriment du contribuable.
Author: Attila Varga Publisher: Edward Elgar Publishing ISBN: 1784715719 Category : Business & Economics Languages : en Pages : 424
Book Description
The Handbook on Universities and Regional Development offers a comprehensive and up-to-date insight into how academic institutions spur their surroundings. The volume sheds light on universities as regional development actors from a historical perspective by introducing institutional changes and discussing the interrelatedness of society, business and academia. It provides detailed investigations on various knowledge transfer mechanisms to help understand the diverse ways through which ideas and intellectual property can flow between universities and businesses. Detailed case studies from three continents (Europe, Asia, and America) demonstrate the highly contextual nature of the interactions between academia, industry and government.
Author: Hubert Bonin Publisher: Routledge ISBN: 1317218914 Category : Business & Economics Languages : en Pages : 242
Book Description
This book sheds new light on the role played by European banks in the economic colonization of much of the globe. Based on previously unused archival material, it examines the origins and development of imperial banking systems. Contributors utilize new developments and methodology in business history to explore a broad range of countries including Cuba, Brazil, Portugal, South Africa and Algeria. The central topic of interest in this book is the institutional history of central, issuing and rediscounting banks. While much attention has been paid to the British, Dutch and French banks and financial instituions, this book is unique in its focus on colonial and overseas banking. Using a range of case studies, this book highlights both the immense variety and cohesion that defined colonial banking practices. This book will be of interest to researchers concerned with international finance and banking and economic history.
Author: Abate, Gashaw T. Publisher: Intl Food Policy Res Inst ISBN: Category : Political Science Languages : en Pages : 74
Book Description
Despite a rapidly growing enthusiasm around applications of information and communications technologies (ICTs) to smallholder agriculture in developing countries, there are still many questions on the effectiveness of ICT-based approaches. This study assesses the effects of videomediated agricultural extension service provision on farmers’ knowledge and adoption of improved agricultural technologies and practices in Ethiopia. The study focuses on a program piloted by the Government of Ethiopia and Digital Green and poses three questions. First, to what extent does video-mediated extension lead to increased uptake of improved agricultural technologies and practices by smallholder farmers? Second, is video-mediated extension targeted at both spouses of the household more effective than when only targeted at the (typically male) household head? Third, how cost-effective is a video-mediated approach to extension provision? The study explores these questions with a randomized controlled trial designed to evaluate the video-mediated approach as applied to three priority crops (teff, wheat, maize) and three technologies (row planting, precise seeding rates, and urea dressing). The trial was implemented in 347 kebeles (village clusters) during the 2017 meher (rainy) season in Ethiopia’s four most agriculturally important regional states. Analysis of data from our surveys of 2,422 households and 896 extension agents indicates that the video-mediated approach is more effective than the conventional approach in achieving several key outcomes. Specifically, we find that videomediated extension reaches a wider audience than the conventional approach and leads to higher levels of agricultural knowledge and uptake of technologies in those kebeles randomly assigned to the program. While our results do point to greater participation and greater knowledge of female spouses in kebeles where both male and female spouses were targeted by the program, we do not find clear evidence that the more inclusive approach translated into higher uptake of the subject technologies and practices. Finally, we find that the video-mediated approach becomes less costly as the scale of operation increases.
Author: Abate, Gashaw Tadesse Publisher: Intl Food Policy Res Inst ISBN: Category : Political Science Languages : en Pages : 31
Book Description
Coffee is Ethiopia’s most important export commodity, cultivated by over 6 million smallholder farmers in the country, and accounting for about one-third of the country’s commodity exports. While coffee production has increased over the last decade, coffee yields are low and several constraints to improved productivity remain. With two-three decades old and low-yielding coffee trees in particular, the sector cannot attain its full potential. In this paper, we assess the short-term impact of a coffee tree rejuvenation training program in Sidama on adoption rate and intensity of stumping – currently the best practice to revitalize ageing coffee trees and substantially improve their productivity. Using baseline and follow-up data and a difference-in-difference approach, we find that the adoption rate and intensity of stumping has increased by about threefold during the first year of the rejuvenation training intervention.
Author: C Mitchell Publisher: Bloomsbury Publishing ISBN: 1847317596 Category : Law Languages : en Pages : 685
Book Description
Constructive and resulting trusts have a long history in English law, and the law which governs them continues to develop as they are pressed into service to perform a wide variety of different functions, for example, to support the working of express trusts and other fiduciary relationships, to allocate family property rights, and to undo the consequences of commercial fraud. However, while their conceptual flexibility makes them enormously useful, it also makes them hard to understand. In the twelve essays collected in this volume, the authors shed new light on various aspects of the law governing constructive and resulting trusts, revisiting current controversies, bringing new historical material to the fore, and offering new theoretical perspectives.
Author: Agnès Chautard
Author: Agnès Chautard
Author: David Whyte
Author: Attila Varga
Author: Hubert Bonin
Author: Aminjonov, Ulugbek
Author: Abate, Gashaw T.
Author: David J. Hayton
Author: Abate, Gashaw Tadesse
Author: C Mitchell