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Author: Nicolò Trocker
Publisher:
ISBN: 9788834816721
Category : Law
Languages : it
Pages : 399
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Book Description
Author: Nicolò Trocker
Publisher:
ISBN: 9788834816721
Category : Law
Languages : it
Pages : 399
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Book Description
Author: Diana-Urania Galetta
Publisher: Springer Science & Business Media
ISBN: 3642125476
Category : Law
Languages : en
Pages : 160
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Book Description
Is the procedural autonomy of EU Member State a myth or a reality? What should this concept be taken to mean? Starting from the analysis of requirements and principles regulating, generally speaking, the relationships between Member States’ and EU law, this book provides a definition of procedural autonomy able to account for the concept’s inherent limits. Out of an analysis of the more relevant EU jurisprudence, the author identifies the rationale underlying the interventions of the ECJ on issues of procedural autonomy and the common logic that emerges from it; and reveals how, in an unchanged context of ‘procedural autonomy’ of the Member States, national procedural law becomes more and more ‘functionalized’ to the requirements of effectiveness of substantive EU law. As such, we should speak of a ‘functionalized procedural competence’ rather than of procedural autonomy. But this is by no means a case of “Paradise Lost.” The book includes a foreword by Prof. Jürgen Schwarze, one of the founding fathers of European Administrative Law.
Author: Claudia Sanò
Publisher: Kluwer Law International B.V.
ISBN: 9041166238
Category : Law
Languages : en
Pages : 376
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Book Description
Determining the burden of proof in tax law cases is usually what contributes most to the case’s outcome. Legal presumptions – those inferences that are laid down in the law rather than being the result of the court’s reasoning – play a critical role in such determinations. This very useful book uncovers the details of such presumptions which are shared among European tax law systems, thus revealing a remarkably clear path through the course of a tax law case in any Member State in the context of EU law. Referring to both legal theory and relevant case law, the author assesses whether and to what extent national legal presumptions may be deemed to be consistent with EU law, and when this is not the case, under which conditions they may be reconciled. The analysis unfolds along such avenues as the following: – the meaning of the concept of legal presumption as developed by legal theory and authoritative academic literature; – special considerations regarding presumptions in customs law, VAT, and direct taxation (harmonized and unharmonized); – how tax authorities use presumptions to simplify the assessment of tax and tackle tax avoidance or evasion, particularly in cross-border situations; – justifications asserted by the Member States in relation to restrictions on fundamental freedoms; and – standards of compatibility for national legal presumptions with EU law resulting from CJEU case law. With reference to national experience, using Italy and Belgium as specific examples, the analysis culminates in an elaboration of criteria for legal presumptions capable of meeting the test of compatibility with EU law. As an in-depth investigation of possible inconsistencies and conditions for the coexistence of EU and Member State tax law, this book will be welcomed by both taxation authority officials and taxpayer counsel. The understanding it imparts on the actual impact of EU law on the recourse to legal presumptions by national tax legislatures and the protection of European taxpayers is unsurpassed.
Author: R. Cabrera Mercado
Publisher:
ISBN: 9788813368593
Category : Law
Languages : es
Pages :
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Author: Remo Martini
Publisher: Giuffrè Editore
ISBN: 8814153353
Category : Law
Languages : it
Pages : 1070
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Author: Grazia Vitale
Publisher: editpress
ISBN: 8889726520
Category : Law
Languages : it
Pages : 305
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Author: Alan Uzelac
Publisher: Springer Nature
ISBN: 3030730360
Category : Law
Languages : en
Pages : 400
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Book Description
Not so long ago, class actions were considered to be a textbook example of American exceptionalism; many of their main features were assumed to be incompatible with the culture of the civil law world. However, the tide is changing; while there are now trends in the USA toward limiting or excluding class actions, notorious cases like Dieselgate are moving more and more European jurisdictions to extend the reach of their judicial collective redress mechanisms. For many new fans of class actions, collective redress has become a Holy Grail of sorts, a miraculous tool that will rejuvenate national systems of civil justice and grant them unprecedented power. Still, while the introduction of various forms of representative action has virtually become a fashion, it is anything but certain that attempting to transplant American-style class action will be successful. European judicial structures and legal culture(s) are fundamentally different, which poses a considerable challenge. This book investigates whether class actions in Europe are indeed a Holy Grail or just another wrong turn in the continuing pursuit of just and effective means of protecting the rights of citizens and businesses. It presents both positive and critical perspectives, supplemented by case studies on the latest collectivization trends in Europe’s national civil justice systems. The book also shares the experiences of some non-European jurisdictions that have developed promising hybrid forms of collective redress, such as Canada, Brazil, China, and South Africa. In closing, a selection of topical international cases that raise interesting issues regarding the effectiveness of class actions in an international context are studied and discussed.
Author: Paolo Biavati
Publisher: Giuffrè Editore
ISBN: 8814145652
Category : Law
Languages : it
Pages : 520
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Author: Ercole Aprile
Publisher:
ISBN: 9788813278120
Category : Law
Languages : it
Pages : 277
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Author: Sergio Chiarloni
Publisher: Roma TrE-Press
ISBN:
Category : Law
Languages : it
Pages : 133
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Book Description
Il volume qui ripubblicato è stato pubblicato per la prima volta nel 1975. Esso si presenta come un’introduzione al diritto processuale civile e ha ad oggetto lo studio delle relazioni che storicamente è possibile individuare fra gli istituti del diritto processuale civile e gli interessi economico-sociali che essi hanno l’obiettivo di salvaguardare. In particolare, esso si sofferma sui rapporti funzionali fra i principi informatori del processo civile e la struttura del mercato della società e parte dalla convinzione che le scelte di politica legislativa in materia processuale, compiute nelle diverse epoche storiche, non siano state neutre, ma ispirate dall’esigenza di salvaguardare gli interessi delle categorie sociali dominanti dal punto di vista economico. Una lettura metodologica, questa, che merita di essere riproposta all’attenzione della riflessione processualistica attuale. DOI: 10.13134/979-12-5977-181-0
