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Author: GREAT BRITAIN. Publisher: ISBN: 9780348212570 Category : Languages : en Pages : 16
Book Description
Enabling power: European Union (Withdrawal) Act 2018, ss. 8 (1), 8C (1), sch. 7, para. 21. Issued: 30.09.2020. Sifted: -. Made: -. Laid: -. Coming into force: In accord. with reg. 1 (2). Effect: 2009 c.1; 2012 c.21; 213 c.33; S.I. 2003/1370, 2712; 2004/3206; 2005/277, 477, 590; 2007/1933; 2010/948; 2012/1976; 2014/2043, 2939, 3348; 2016/607; 2018/1401; 2019/821, 980 amended. Territorial extent & classification: E/W/S/NI. EC note: Regulation (EC) no. 1184/2006; 1370/2007; (EU) 575/2013; 1303/2013; 1305/2013; 1307/2013; 1308/2013; 808/2014; 1194/2014; 2019/943 amended and EEA agreement, Annex 15; and any other EU regulation or decision which forms part of domestic law on and after IP completion day by virtue of section 3(1) of the European Union (Withdrawal) Act 2018 and is made under-(i) the procedural regulation or predecessor legislation; or(ii) Article 108(2) of the TFEU or Article 88(2) of the Treaty establishing the European Community revoked. These Regulations make amendments to legislation in the field of State aid. The main amendments made by these Regulations are revoking direct EU legislation and Treaty provisions that will become retained EU law on IP completion day. This will not affect the application of EU State aid law under Article 10 and Annex 5 of the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement which will have effect in domestic law under section 7A of the Act. They also revoke direct EU regulations and decisions insofar as they form part of domestic law by virtue of section 3 of the European Union (Withdrawal) Act 2018. They also make consequential amendment to other retained EU law and UK domestic legislationFor approval by resolution of each House of Parliament
Author: Nicola Saccardo Publisher: Bloomsbury Publishing ISBN: 1526516829 Category : Business & Economics Languages : en Pages : 553
Book Description
Tax Implications of Brexit is an essential guide for anyone advising businesses trading in either the United Kingdom or the European Union post-Brexit. In two parts, this title provides an in-depth analysis of the tax ramifications of Brexit in both the United Kingdom and EU Member States, helping to identify immediate and future issues that could be faced post-Brexit, and how to mitigate any risks. Part One features subject-specific chapters which deal with the UK statutory regime after 2020 as well as the impact of Brexit on VAT, customs and excise duties and State Aid legislation. Part Two is split into country chapters dealing with the tax implications in the single jurisdictions (the United Kingdom and EU Member States) for cross-border investments between the United Kingdom and the EU and for UK-EU cross-border reorganisations. This book is essential reading for tax professionals advising businesses trading in the United Kingdom or in the European Union, but also tax managers of those businesses. Tax Implications of Brexit includes contributions from Barbara Belgrano, Conor Quigley QC, Julian Ghosh QC, Kelly Stricklin-Coutinho, Nicola Saccardo, Roderick Cordara QC, Timothy Lyons QC and a plethora of highly respected tax experts from EU jurisdictions.
Author: Werner Haslehner Publisher: Kluwer Law International B.V. ISBN: 9403501642 Category : Law Languages : en Pages : 434
Book Description
Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, and international levels complicates the provision of accurate legal advice, timing is particularly sensitive. This book is the first to analyse the relationship between time and three key areas of tax: treaties, EU law, and constitutional law issues, such as legal certainty and individual rights. Among the numerous timing issues arising out of applying tax rules, the book addresses the following: – time limits within which relief must be requested; – statutes of limitation for claiming a tax refund; – transitional issues relating to changes in tax treaties; – attribution of profits and expenses to a moving or closed-down business; – effect of tax-related CJEU decisions and EU directives; – compliance of exit tax regimes with free movement; – limits of retroactivity under principles protected by the EU Charter and the ECHR; and – conflict between efficiency of taxation and individual rights. Derived from a recent conference organized by the prestigious ATOZ Chair for European and International Taxation at the University of Luxembourg, the book brings together contributions from leading tax experts from various areas of tax practice, academia, and the judiciary. Among other issues, the book notably expands on how economic theory can inform a constitutional analysis of the timing of taxation. There is no other work that concentrates so usefully on the difficulties associated with applying tax rules – whether arising from treaties, jurisprudence, or policy – to changing circumstances over time. This book will quickly prove itself to be an indispensable resource for European tax lawyers, policymakers, company counsels, and academics.
Author: Publisher: Oxford University Press ISBN: 0198881940 Category : Political Science Languages : en Pages : 337
Book Description
Brexit and the Northern Ireland Constitution considers the intersection of two processes: the complex and constitutional process of the United Kingdom's withdrawal from the European Union - Brexit - and the steady yet fragile development of the Northern Ireland constitution deriving, primarily, from the Belfast 'Good Friday' Agreement of 1998. Interdisciplinary in approach, the analysis draws on legal and political theory to develop a novel framework for assessing the progressive impact of Brexit on the Northern Ireland constitution based on systematic definitions of both. This approach elucidates dynamics and implications not yet considered in the otherwise extensive debates about Brexit and its impacts on Northern Ireland. Based on detailed analysis of the Brexit process it is argued that its impact on the constitution of Northern Ireland has been profound. Fundamentally, Brexit changed the political and legal environment in which the Northern Ireland constitution had existed for over twenty years. Embracing 'constructive ambiguity' the 1998 Agreement recognises and accommodates the concerns of both unionists and nationalists in Northern Ireland; it did not therefore solve the constitutional conflict but rather allowed it to be managed differently through an innovative system of multileveled governance: within Northern Ireland (power-sharing devolution), on the island of Ireland (North-South cooperation), and between the islands of Great Britain and Ireland (East-West cooperation) all underpinned by a multifaceted principle of constitutional, popular, and cross-community consent. By forcing a paradigmatic shift in the way that the systems of government established by the 1998 Agreement operate, Brexit disrupted the 'constructively ambiguous' compromise that it represents. Completed two years after the legal implementation of UK withdrawal from the EU, Whitten concludes by considering the potential longer-term constitutional repercussions of Brexit both within and beyond Northern Ireland's (recently notorious) borders.
Author: Van Bael & Bellis Publisher: Kluwer Law International B.V. ISBN: 9041154051 Category : Law Languages : en Pages : 1618
Book Description
This new Sixth Edition of a major work by the well-known competition law team at Van Bael & Bellis in Brussels brings the book up to date to take account of the many developments in the case law and relevant legislation that have occurred since the Fifth Edition in 2010. The authors have also taken the opportunity to write a much-extended chapter on private enforcement and a dedicated section on competition law in the pharmaceutical sector. As one would expect, the new edition continues to meet the challenge for businesses and their counsel, providing a thoroughly practical guide to the application of the EU competition rules. The critical commentary cuts through the theoretical underpinnings of EU competition law to expose its actual impact on business. In this comprehensive new edition, the authors examine such notable developments as the following: important rulings concerning the concept of a restriction by object under Article 101; the extensive case law in the field of cartels, including in relation to cartel facilitation and price signalling; important Article 102 rulings concerning pricing and exclusivity, including the Post Danmark and Intel judgments, as well as standard essential patents; the current block exemption and guidelines applicable to vertical agreements, including those applicable to the motor vehicle sector; developments concerning online distribution, including the Pierre Fabre and Coty rulings; the current guidelines and block exemptions in the field of horizontal cooperation, including the treatment of information exchange; the evolution of EU merger control, including court defeats suffered by the Commission and the case law on procedural infringements; the burgeoning case law related to pharmaceuticals, including concerning reverse payment settlements; the current technology transfer guidelines and block exemption; procedural developments, including in relation to the right to privacy, access to file, parental liability, fining methodology, inability to pay and hybrid settlements; the implementation of the Damages Directive and the first interpretative rulings. As a comprehensive, up-to-date and above all practical analysis of the EU competition rules as developed by the Commission and EU Courts, this authoritative new edition of a classic work stands alone. Like its predecessors, it will be of immeasurable value to both business persons and their legal advisers.
Author: GREAT BRITAIN. Publisher: ISBN: 9780111174661 Category : Languages : en Pages : 80
Book Description
Enabling power: European Communities Act 1972, s. 2 (2) & European Union (Withdrawal) Act 2018, s. 8 (1), sch. 7, para. 21. Issued: 19.11.2018. Sifted: -. Made: -. Laid: -. Coming into force: In accord. with reg. 1. Effect: S.I. 2008/346; 2013/3115, 3118; 2014/894 amended. Territorial extent & classification: E/W/S/NI. EC note: Regulation (EU) no. 575/2013 on prudential requirements for credit institutions & investment firms and amending Regulatino (EU) no. 648/2012; Commission Delegated Regulation (EU) 2015/61 supplementing Regulation (EU) no. 575/2013 with regard to liquidity coverage requement for credit institutions; Commission Delegated Regulation (EU) 1222/2014 supplementing Directive 2013/36/EU with regard to regulatory technical standards for the specification of the methodology for the identificaiton of glable systemically important institutions and for the defintion of subcategories of global systemically important institutions amended. For approval by resolution of each House of Parliament
Author: World Bank Publisher: World Bank Publications ISBN: 1464814414 Category : Business & Economics Languages : en Pages : 241
Book Description
Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Author: Paul Craig (Law) Publisher: ISBN: 9780191892219 Category : Law Languages : en Pages : 1456
Book Description
Building on its unrivalled reputation as the definitive EU law textbook, this seventh edition continues to provide clear and insightful analysis of all aspects of European Union law. Drawing on their wealth of experience, Paul Craig and Gráinne de Búrca succeed in bringing together a unique mix of illuminating commentary and well-chosen extracts from a wide range of cases, legislation, and academic publications. Chapters have been carefully structured and designed to enhance student learning at all levels, laying the foundations of the subject while building analysis of more complex areas and cutting-edge debates. The seventh edition has been comprehensively updated to reflect the extensive legal developments that have taken place since publication of the sixth edition, and a new chapter on current challenges facing the EU has been added.
Author: Great Britain
Author: Great Britain
Author: GREAT BRITAIN.
Author: GREAT BRITAIN.
Author: Nicola Saccardo
Author: Werner Haslehner
Author: 
Author: Van Bael & Bellis
Author: GREAT BRITAIN.
Author: World Bank
Author: Paul Craig (Law)