Le contrôle juridictionnel de la régularité de la procédure d'imposition PDF Download

Author: Ludovic Ayrault
Publisher: Editions L'Harmattan
ISBN: 2296357040
Category : Law
Languages : fr
Pages : 446

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Book Description
Face à un droit aussi formaliste que celui des procédures fiscales, le juge de l'impôt a renforcé son contrôle afin de rééquilibrer les rapports entre l'Administration fiscale et le contribuable. Mais si le contrôle assuré permet aux assujettis de bénéficier d'une protection efficace de leurs droits et de leurs garanties, la situation est différente lorsqu'il s'agit d'annuler la décision d'imposition. Une analyse sur l'efficacité et la nature de la protection juridique du contribuable.

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Languages : fr
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Author: European Commission for Democracy through Law
Publisher: Council of Europe
ISBN: 9789287166517
Category : Law
Languages : en
Pages : 78

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Electoral law, like all other fields of law, Is effective only if it provides for sanctions. The cancellation of elections results, The most serious of sanctions, Is in general linked To The most serious of irregularities, especially when its effects are felt beyond a small constituency. However, small technical inaccuracies may affect election results if the difference in votes is minimal, As recent examples such as the notorious 2000 United States presidential elections have shown. This book aims to determine when electoral disputes should lead to such a consequence, based on the practice of national, constitutional and supreme courts throughout Europe, As well as on the practice of the European Court of Human Rights. This publication contains the reports presented at the Seminar on Cancellation of Election Results, organised by the Venice Commission in co-operation with the Constitutional Court of Malta And The Maltese Ministry of Justice and Home Affairs, On 14 and 15 November 2008.

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Category : Law
Languages : fr
Pages : 910

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Category : Constitutions
Languages : en
Pages : 98

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Author: Despina Mavromati
Publisher: Kluwer Law International
ISBN: 9789041138736
Category : Law
Languages : en
Pages : 708

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This book is a comprehensive exploration of the provisions of the Court of Arbitration for Sport (CAS). Providing detailed analysis of the CAS Rules. Each provision is viewed within the larger context of international arbitration, in Switzerland, and procedural solutions are suggested which are transposable to international arbitration generally.--Provided by publisher.

Author: Lawrence Hill-Cawthorne
Publisher: Oxford University Press
ISBN: 0191067016
Category : Law
Languages : en
Pages : 424

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International law has long differentiated between international and non-international armed conflicts, traditionally regulating the former far more comprehensively than the latter. This is particularly stark in the case of detention, where the law of non-international armed conflict contains no rules on who may be detained, what processes must be provided to review their detention, and when they must be released. Given that non-international armed conflicts are now the most common form of conflict, this is especially worrying, and the consequences of this have been seen in the detention practices of states such as the US and UK in Iraq and Afghanistan. This book provides a comprehensive examination of the procedural rules that apply to detention in non-international armed conflict, with the focus on preventive security detention, or 'internment'. All relevant areas of international law, most notably international humanitarian law and international human rights law, are analysed in detail and the interaction between them explored. The book gives an original account of the relationship between the relevant rules of IHL and IHRL, which is firmly grounded in general international law scholarship, treating the issue as a matter of treaty interpretation. With that in mind, and with reference to State practice in specific non-international armed conflicts - including those in Sri Lanka, Colombia, Nepal, Afghanistan, and Iraq - it is demonstrated that the customary and treaty obligations of States under human rights law continue, absent derogation, to apply to detention in non-international armed conflicts. The practical operation of those rules is then explored in detail. The volume ends with a set of concrete proposals for developing the law in this area, in a manner that builds upon, rather than replaces, the existing obligations of States and non-State armed groups.

Author: Frans Viljoen
Publisher: OUP Oxford
ISBN: 019162683X
Category : Law
Languages : en
Pages : 661

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This book provides a comprehensive and analytical overview of human rights law in Africa. It examines the institutions, norms, and processes for human rights realization provided for under the United Nations system, the African Union, and sub-regional economic communitites in Africa, and explores their relationship with the national legal systems of African states. Since the establishment of the African Union in 2001, there has been a proliferation of regional institutions that are relevant to human rights in Africa. These include the Pan African Parliament, the Peace and Security Council, the Economic, Social and Cultural Council and the African Peer Review Mechanism of the New Partnership for Africa's Development. This book discusses the links between these institutions. It further examines the case law stemming from Africa' most important human rights instrument, the African Charter on Human and Peoples Rights, which entered into force on 21 October 1986. This new edition contains a new chapter on the African Children's Rights Committee as well as full coverage of new developments and instruments, such as the Convention on the Rights of Persons with Disabilities, the Convention on Enforced Disappearances, and the African Charter on Democracy, Elections and Governance. Three cross-cutting themes are explored throughout the book: national implementation and enforcement of international human rights law; legal and other forms of integration; and the role of human rights in the eradication of poverty. The book also provides an introduction to the relevant human rights concepts.

Author: Ghana
Publisher:
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Category : Constitutional law
Languages : en
Pages : 176

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Author: Walter W. Davis
Publisher: Springer Science & Business Media
ISBN: 9401192413
Category : History
Languages : en
Pages : 353

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Book Description
It has been said that never has a monarch so narrowly missed "greatness" as did the Holy Roman Emperor Joseph II. An idealistic, sincere, and hardworking monarch whose ultilitarian bent, humanitarian instincts, and ambitious programs of reform in every area of public concern have prompted historians to term him an "enlightened despot," "revolutionary Emperor," "philosopher on a throne," and a ruler ahead of his time, Joseph has also been condemned for being insensitive to the phobias and follies of his subjects, essentially unrealistic, almost utopian, in establishing his goals, and dogmatic and overly precipitous in trying to achieve them. Efforts to analyze and explain the actions of this complex and controversial personality have involved a number of savants in investigations of "Josephinism" (or as I prefer to call it, "Josephism"), dealing in great detail with the motiva tions, substance, and influence of his innovations. The roots of Josephism run deep, but can be observed emerging here and there from the intellectual and political soil that nourished them, before joining the central trunk of the system formulated during the latter years of Maria Theresa's reign to grow to an ephemeral and stunted maturity under Joseph II.