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

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

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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

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

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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

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

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

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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.

Author: Cédric Villani
Publisher: Conseil national du numérique
ISBN:
Category :
Languages : en
Pages : 154

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

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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: Jyothi Kanics
Publisher: UNESCO
ISBN: 923104091X
Category : Social Science
Languages : en
Pages : 207

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Book Description
The essays that make up this book examine the question of child migration from legal, sociological and anthropological angles, examining the situation in both countries of origin and receiving countries.--Publisher's description.