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Author: Frank Nellen
Publisher: Kluwer Law International B.V.
ISBN: 9403523441
Category : Law
Languages : en
Pages : 661
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Book Description
Parties to cross-border disputes arising anywhere in the vast Portuguese-speaking world – a community of more than 230 million in a space that offers a wide array of investment opportunities across four continents – increasingly seek Portugal as their preferred seat of arbitration. A signatory to all relevant international conventions, Portugal has proven to be an ‘arbitration-friendly’ jurisdiction. This volume is the first and so far only book in English that provides a thorough, in-depth analysis of international arbitration law and practice in Portugal. Its contributing authors are among the most highly regarded legal names in the country, including scholars, arbitrators, and practitioners. The authors describe how international arbitration proceedings are conducted in Portugal, what cautions should be taken, and what procedural strategies may be suitable in particular cases. They provide insightful answers to questions such as the following: What matters can be submitted to arbitration under Portuguese law? What are the validity requirements for an arbitration agreement? How do the State courts interact with arbitration proceedings and what is the attitude of such courts toward international arbitration? What are the rules governing evidentiary matters in arbitration? How is an arbitration tribunal constituted? How are arbitrators appointed? How may they be challenged? How can an international arbitral award be recognized and enforced? How does the Portuguese legal system address the issue of damages and what specific damages are admitted? How are the costs of arbitration proceedings estimated and allocated? The book includes analyses of arbitration related to specific fields of the law, notably sports, administrative, tax, intellectual property rights (especially regarding reference and generic medicines), and corporate disputes. Each chapter provides, for the topics it addresses, an examination of the applicable laws, rules, arbitration practice, and views taken by arbitral tribunals and state courts as well as those of the most highly considered scholars. As a detailed examination of the legal framework and of all procedural steps of an arbitration in Portugal, from the drafting of an arbitration agreement to the enforcement of an award, this book constitutes an invaluable resource for parties involved in or considering an international arbitration in this country. The guidance that it seeks to provide in respect of any problem likely to arise in this context can be useful to arbitrators, judges, academics, and interested lawyers.
Author: Frank Nellen
Publisher: Kluwer Law International B.V.
ISBN: 9403523441
Category : Law
Languages : en
Pages : 661
Get Book Here
Book Description
Parties to cross-border disputes arising anywhere in the vast Portuguese-speaking world – a community of more than 230 million in a space that offers a wide array of investment opportunities across four continents – increasingly seek Portugal as their preferred seat of arbitration. A signatory to all relevant international conventions, Portugal has proven to be an ‘arbitration-friendly’ jurisdiction. This volume is the first and so far only book in English that provides a thorough, in-depth analysis of international arbitration law and practice in Portugal. Its contributing authors are among the most highly regarded legal names in the country, including scholars, arbitrators, and practitioners. The authors describe how international arbitration proceedings are conducted in Portugal, what cautions should be taken, and what procedural strategies may be suitable in particular cases. They provide insightful answers to questions such as the following: What matters can be submitted to arbitration under Portuguese law? What are the validity requirements for an arbitration agreement? How do the State courts interact with arbitration proceedings and what is the attitude of such courts toward international arbitration? What are the rules governing evidentiary matters in arbitration? How is an arbitration tribunal constituted? How are arbitrators appointed? How may they be challenged? How can an international arbitral award be recognized and enforced? How does the Portuguese legal system address the issue of damages and what specific damages are admitted? How are the costs of arbitration proceedings estimated and allocated? The book includes analyses of arbitration related to specific fields of the law, notably sports, administrative, tax, intellectual property rights (especially regarding reference and generic medicines), and corporate disputes. Each chapter provides, for the topics it addresses, an examination of the applicable laws, rules, arbitration practice, and views taken by arbitral tribunals and state courts as well as those of the most highly considered scholars. As a detailed examination of the legal framework and of all procedural steps of an arbitration in Portugal, from the drafting of an arbitration agreement to the enforcement of an award, this book constitutes an invaluable resource for parties involved in or considering an international arbitration in this country. The guidance that it seeks to provide in respect of any problem likely to arise in this context can be useful to arbitrators, judges, academics, and interested lawyers.
Author: Ad van Doesum
Publisher: Kluwer Law International B.V.
ISBN: 9041170170
Category : Law
Languages : en
Pages : 723
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Book Description
Value added tax (VAT) is responsible for generating approximately €903 billion per year in tax revenues across the European Union – revenues that play a huge role in budgetary policymaking in the Member States. This extremely useful book provides not only a thorough description of the current state of EU VAT law, but also a detailed explanation of the system’s rationale and its legislative provisions. It puts the elements of the system in perspective and shows how they are linked to each other. The focus lies on the rules which can be deduced from the sources of EU VAT law and on their application in practice. The systematic presentation covers such issues and topics as the following: • sources of EU VAT law, including principles derived from CJEU case law; • principles underlying the EU VAT system; • relations among the layers of VAT law – primary and secondary EU law, national law; • how to apply the VAT legislation and case law; • allocation of taxing rights (place of supply rules); • invoicing requirements and other administrative obligations; • exemptions, VAT rates and the taxable amount; • the right of deduction of input VAT; • intra-Community transactions, importation and exportation; • immovable property; and • how far a national court must and can go in interpreting national provisions in the light of the VAT Directive and the principles underlying the VAT system. The book follows the structure of the VAT Directive/VAT determination scheme, with additional topical chapters on immovable property, intra-Community transactions, and importation and exportation of goods. With its detailed attention to the meaning and interpretation of each legislative provision and court ruling, this book serves as an incomparable guide for practitioners. Its emphasis on the rationale and systematics of the EU VAT system make it an indispensable reference for all tax law professionals and researchers.
Author: Adrianus Johannes Doesum
Publisher:
ISBN: 9789083090825
Category :
Languages : en
Pages :
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Book Description
Author: Julie Kajus
Publisher:
ISBN: 9789087225186
Category :
Languages : en
Pages : 1668
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Book Description
Resumen del editor. "Published annually, this two-volume set provides a comprehensive overview of the most essential parts of VAT Directives in Europe. Volume 1 offers a systematic survey of the implications of the legal principles on indirect tax matters and of the VAT rules of the European Union in force, and a discussion of the case law of the Court of Justice of the European Union in indirect tax matters, particularly in VAT. Volume 2 provides an (unofficial) integrated text of Directive 77/388/EEC of 17 May 1977 (the Sixth Directive as amended by subsequent directives, treaties of accession and regulations), as applicable until 1 January 2007. The articles of Council Regulation (EC) No. 1777/2005 of 17 October 2005, laying down implementing measures, are indicated under the articles of the Sixth Directive to which they relate. The latest directive integrated into the text is Directive 2006/98/EC of 20 December 2006. This integrated text is unofficial in nature, since headings and footnotes have been added and, where relevant, the text of other directives inserted. On 28 November 2006, Directive 2006/112/EC on the common system of value added tax (the Recast of the First and Sixth VAT Directives) was adopted, entering into force on 1 January 2007. In order to improve the drafting quality, the text of the Sixth Directive has undergone numerous changes. Although the changes do not affect its substantive content, they do alter the format with the 53 articles of the Sixth Directive divided into 414 new articles, of which article 411 repeals the Sixth Directive as set out in this integrated text "
Author: Annegret Engel
Publisher: Springer
ISBN: 3030002748
Category : Law
Languages : en
Pages : 152
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Book Description
This book provides the first comprehensive discussion of conflicts between legal bases in EU law. It fills an important gap in the existing literature on the choice of legal basis in EU law by analysing the structure of legal bases and the resulting legal basis litigation in the European Union, thus identifying areas of conflict produced by overlapping competences, divergent inter-institutional interests, and inconsistencies in the courts’ judgements. While certain cases have been discussed extensively in academic literature (e.g. Tobacco Advertising, ECOWAS), there has been little analysis of the general underlying criteria and principles governing the choice of legal basis on the part of European institutions. Such an analysis has, however, become necessary in order to better understand and possibly predict judicial outcomes, and to identify flaws in the current legislative framework.
Author: Marek Zubik
Publisher: Springer Nature
ISBN: 3030571890
Category : Law
Languages : en
Pages : 384
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Book Description
The book analyses the impact the jurisprudence of the constitutional courts of EU Member States and the Court of Justice of the European Union has had on the perception of freedom of communications in the digital era with respect to these courts’ judgments regarding regulating storage and access to telecommunications data (known as telecommunications data retention) from 2008 to 2017. To do so, it examines the jurisprudence of the constitutional courts of Austria, Bulgaria, Cyprus, Czech Republic, Ireland, Germany, Poland, Portugal, Romania, Slovenia, and Slovakia, i.e. those courts that have already ruled on domestic provisions regulating telecommunications data retention. Further, it investigates the judgments of the Court of Justice of European Union regarding directive 2006/24/EC regulating telecommunications data retention along with relevant jurisprudence of the European Court of Human Rights. As such, the book provides a comparative study of jurisprudence and national measures to implement the Data Retention Directive. Moreover, the book discusses whether our current understanding of protection of freedom of communications guaranteed by the constitutions of EU member states and the EU Charter of Fundamental Rights, which was developed in the era of analogue communications, remains accurate in the era of digital technologies and mass surveillance (simultaneously applied by states and private corporations). In this context, the book reconstructs constitutional standards that currently apply in the EU towards data retention. This book presents a unique comparative analysis of all judgments concerning Directive 2006/24/EC, which can be used in the legislative process on the EU forum aimed at introducing new principles of data retention and by constitutional courts in the context of comparative argumentation.
Author: Tracy S. Robinson
Publisher:
ISBN: 9780414089853
Category : Constitutional law
Languages : en
Pages : 0
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Book Description
" ... [I]dentifies the key features of the constitutional systems in the twelve independent states and 6 overseas territories in the Anglophone Caribbean, discusses the foundational concepts associated with these constitutions, and reviews the development and reform of constitutional law in this region"--Back cover
Author: Anneli Albi
Publisher: Springer
ISBN: 9462652732
Category : Law
Languages : en
Pages : 1522
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Book Description
This two-volume book, published open access, brings together leading scholars of constitutional law from twenty-nine European countries to revisit the role of national constitutions at a time when decision-making has increasingly shifted to the European and transnational level. It offers important insights into three areas. First, it explores how constitutions reflect the transfer of powers from domestic to European and global institutions. Secondly, it revisits substantive constitutional values, such as the protection of constitutional rights, the rule of law, democratic participation and constitutional review, along with constitutional court judgments that tackle the protection of these rights and values in the transnational context, e.g. with regard to the Data Retention Directive, the European Arrest Warrant, the ESM Treaty, and EU and IMF austerity measures. The responsiveness of the ECJ regarding the above rights and values, along with the standard of protection, is also assessed. Thirdly, challenges in the context of global governance in relation to judicial review, democratic control and accountability are examined. On a broader level, the contributors were also invited to reflect on what has increasingly been described as the erosion or ‘twilight’ of constitutionalism, or a shift to a thin version of the rule of law, democracy and judicial review in the context of Europeanisation and globalisation processes. The national reports are complemented by a separately published comparative study, which identifies a number of broader trends and challenges that are shared across several Member States and warrant wider discussion. The research for this publication and the comparative study were carried out within the framework of the ERC-funded project ‘The Role and Future of National Constitutions in European and Global Governance’. The book is aimed at scholars, researchers, judges and legal advisors working on the interface between national constitutional law and EU and transnational law. The extradition cases are also of interest to scholars and practitioners in the field of criminal law. Anneli Albi is Professor of European Law at the University of Kent, United Kingdom. Samo Bardutzky is Assistant Professor of Constitutional Law at the University of Ljubljana, Slovenia.
Author: Péter Mezei
Publisher: Cambridge University Press
ISBN: 1108910246
Category : Law
Languages : en
Pages : 271
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Book Description
In the Second Edition of Copyright Exhaustion, copyright scholar Péter Mezei offers an expanded examination of copyright exhaustion, including its historical development, theoretical framework, practical applications, and policy considerations. He includes updated case law and statutory developments for the first-sale doctrine in the United States and in the European Union, covering both analogue and digital applications with an eye toward scrutinizing the common rejection of exhaustion in the resale of digital subject matter including computer programs, sound recordings, audiovisual works, and e-books. He advocates for a digital first-sale doctrine that would offer legal consistency to copyright law and a technologically feasible framework for content producers and consumers.
Author: Xavier Oberson
Publisher: IBFD
ISBN: 9087220987
Category : Double taxation
Languages : en
Pages : 457
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Book Description
"Switzerland has recently witnessed an unprecedented level of tax treaty negotiations. Although this is a direct result of Switzerland's revised position regarding exchange of information, a number of contracting states have taken this opportunity to modify tax treaty benefits and/or clarify certain aspects of tax treaty interpretation and application. These are considered extensively in this edition. As Switzerland has steadily aligned itself with international principles of international taxation, the self-imposed anti-abuse rules for the application of tax treaties have become less relevant. Nevertheless, Swiss courts have become more creative in determining where there is and where there is not treaty abuse. As a result, the 1962 Abuse Decree is making way for a more complex basket of anti-abuse rules and regulations"--Foreword (page vii).
