L'obligation fiscale à l'épreuve des droits et libertés fondamentaux. Volume 136 PDF Download

Author: PÉRIN-DUREAU
Publisher:
ISBN: 9782247138937
Category :
Languages : en
Pages : 0

View

Book Description

Author: Ariane Périn-Dureau
Publisher:
ISBN:
Category :
Languages : fr
Pages : 647

View

Book Description
L'obligation fiscale est indispensable au financement et au fonctionnement de l'État. Elle lui permet ainsi de répondre de ses engagements envers les citoyens. Légitimant l'impôt, la protection des droits et libertés fondamentaux du contribuable limite cependant la puissance fiscale de l'État, sans toutefois s'opposer à l'ingérence de la puissance publique dans leur mise en œuvre. L'obligation fiscale procède nécessairement et légitimement d'une immixtion de l'État dans le droit de propriété et les libertés économiques des opérateurs, de même que l'exécution et la sanction de l'obligation fiscale supposent l'intervention de la puissance publique dans la sphère des libertés individuelles du contribuable. Néanmoins, la primauté des droits et libertés fondamentaux sur l'obligation fiscale impose une redéfinition du pouvoir fiscal de l'État ainsi que la délimitation des compétences du législateur en la matière. Cet encadrement est aujourd'hui opéré par le principe d'égalité, dont le respect conditionne la validité de l'ingérence fiscale de l'État dans les droits et libertés économiques du contribuable. Le rôle fondamental de ce principe d'égalité justifie alors un renforcement des pouvoirs reconnus à la puissance publique pour assurer l'exécution et la sanction de l'obligation fiscale. Le principe d'égalité induit progressivement le respect d'une certaine neutralité du droit fiscal à l'égard de facteurs objectivement sans influence sur la substance économique de la matière imposable. Les principes d'égalité et de neutralité assurent ainsi la résolution des conflits entre obligation fiscale et droits et libertés fondamentaux du contribuable.

Author: Economic Community of West African States
Publisher: Presses de L'Ub
ISBN:
Category : Law
Languages : fr
Pages : 258

View

Book Description

Author: United Nations. International Law Commission
Publisher:
ISBN:
Category : International law
Languages : en
Pages :

View

Book Description

Author: United Nations. Office of Legal Affairs
Publisher: United Nations Publications
ISBN:
Category : Law
Languages : en
Pages : 544

View

Book Description
The world has changed radically since 1989, when the General Assembly declared the period from 1990 to 1999 as the United Nations Decade of International Law. During that time, the international community claimed some major achievements as reflected by the adoption of conventions and treaties. This publication presents a collection of essays from legal advisers of States and international organizations, all of whom are among those committed to promoting respect for international law. Their contribution provides a practical perspective on international law, viewed from the standpoint of those involved in its formation, application and administration.

Author: Michael Jones
Publisher: Springer Science & Business Media
ISBN: 9048199328
Category : Science
Languages : en
Pages : 327

View

Book Description
This important and insightful book provides, for the first time, a broad presentation of ongoing research into public participation in landscape conservation, management and planning, following the 2000 European Landscape Convention which came into force in 2004. The book examines both the theory of participation and what lessons can be learnt from specific European examples. It explores in what manner and to what extent the provisions for participation in the European Landscape Convention have been followed up and implemented. It also presents and compares different experiences of participation in selected countries from northern, southern, eastern and western Europe, and provides a critical examination of public participation in practice. However, while the book’s focus is necessarily on Europe, many of the conclusions drawn are of global relevance. The book provides a valuable reference for researchers and advanced students in landscape policies and management, as well as for professionals and others interested in land-use planning and environmental management.

Author: Peter Auer
Publisher: International Labour Organization
ISBN: 9789290147831
Category : Business & Economics
Languages : en
Pages : 272

View

Book Description
This collection of papers examines key trends in the internationalisation of employment, drawing on the proceedings of an ILO conference held in Annecy, France in April 2005. The papers focus on three related issues: the impacts of trade and investment abroad, including the offshoring of production of goods and services, and effects on the winners and losers in terms of employment; adjustment methods for coping with the short and medium term problems related to the globalisation of employment; and the importance of international instruments to help ensure a level playing field in trade and promote development, drawing on established rights and international labour standards.

Author: Bénédicte Fauvarque-Cosson
Publisher: Walter de Gruyter
ISBN: 3866537255
Category : Law
Languages : en
Pages : 649

View

Book Description
The Association Henri Capitant des Amis de la Culture Juridique Française and the Société de législation comparée joined the academic network on European Contract Law in 2005 to work on the elaboration of a "common terminology" and on "guiding principles" as well as to propose a revised version of the Principles of European Contract Law (PECL). The results of this work were sent to the European Commission and have already been published in French. The English translation is now being published by sellier.elp. This work could contribute to the wider European project. The part on the guiding principles could be a component of the CFR, in the form of "black letter" model rules or recitals. The part on terminology is, in itself, useful for the elaboration of the final various linguistic versions of the CFR. It finds its place within the materials which will accompany the model rules. Last but by no means least, the revised version of the PECL should be considered by the European institutions as an alternative set of model rules on contract law.

Author: M. W. Mouton
Publisher: Springer
ISBN: 9401759669
Category : Science
Languages : en
Pages : 378

View

Book Description

Author: Başak Başoğlu
Publisher: Springer
ISBN: 331927256X
Category : Law
Languages : en
Pages : 340

View

Book Description
This book is about one of the most controversial dilemmas of contract law: whether or not the unexpected change of circumstances due to the effects of financial crises may under certain conditions be taken into account. Growing interconnectedness of global economies facilitates the spread of the effects of the financial crises. Financial crises cause severe difficulties for persons to fulfill their contractual obligations. During the financial crises, performance of contractual obligations may become excessively onerous or may cause an excessive loss for one of the contracting parties and consequently destroy the contractual equilibrium and legitimate the governmental interventions. Uncomfortable economic climate leads to one of the most controversial dilemmas of the contract law: whether the binding force of the contract is absolute or not. In other words, unstable economic circumstances impose the need to devote special attention to review and perhaps to narrow the binding nature of a contract. Principle of good faith and fair dealing motivate a variety of theoretical bases in order to overcome the legal consequences of financial crises. In this book, all these theoretical bases are analyzed with special focus on the available remedies, namely renegotiation, rescission or revision and the circumstances which enables the revocation of these remedies. The book collects the 19 national reports and the general report originally presented in the session regarding the Effects of Financial Crises on the Binding Force of Contracts: Renegotiation, Rescission or Revision during the XIXth congress of the International Academy of Comparative Law, held in Vienna, July 2014.