The Cost Sharing Exemption Under Debate - Part 1 PDF Download
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Author: N. Jovanovic
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
The cost sharing exemption of article 132(1)(f) of the VAT Directive is currently under debate, both at the level of the European Commission and individual Member States. In Part I of this article, the authors analyse each of the conditions for applying this exemption. In the second part of this article, the authors discuss, in particular, the application of the exemption in cross-border scenarios, including both EU and non-EU situations, and the interaction of the exemption with the concept of VAT grouping as set out in article 11 of the VAT Directive.
Author: N. Jovanovic
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
The cost sharing exemption of article 132(1)(f) of the VAT Directive is currently under debate, both at the level of the European Commission and individual Member States. In Part I of this article, the authors analyse each of the conditions for applying this exemption. In the second part of this article, the authors discuss, in particular, the application of the exemption in cross-border scenarios, including both EU and non-EU situations, and the interaction of the exemption with the concept of VAT grouping as set out in article 11 of the VAT Directive.
Author: N. Jovanovic
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
The cost sharing exemption of article 132(1)(f) of the VAT Directive is currently under debate, both at the level of the European Commission and within individual Member States. In this second part of their article, the authors continue the discussion of the application of the exemption in cross-border scenarios, that include both EU and non-EU situations, and the interaction of the exemption with the concept of VAT grouping as set out in article 11 of the VAT Directive.
Author: Nebojsa Jovanovic
Publisher:
ISBN:
Category :
Languages : en
Pages : 10
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Book Description
It can be concluded from the working papers that the following points are a point of attention: - The requirements (conditions) for applying the cost-sharing exemption; - Application of the exemption in cross-border scenarios, and - Interaction of this particular exemption with the VAT grouping provision of the VAT Directive.This article aims to discuss in two parts all of these issues and provide some thoughts as to the current interpretation and application of the exemption, as well as to point out questions that remain to be answered. This is all done as well in light of the cases DNB Banka and Aviva that are currently pending before the Court of Justice of the European Union (hereinafter: the CJEU) and two infringement procedures against Germany and Luxembourg.In accordance with the above, the first part of the article will list the requirements that need to be satisfied in order for the exemption to apply (section 2). Then a deep dive into interpretation and application of these requirements in practice will be taken (section 3). We will end the article in section 4 with some concluding remarks. In part II of our article we will look at the issues with respect to the application of the exemption in cross-border scenarios that include both EU and non-EU situations and how the exemption interacts with the concept of VAT grouping as set out in Article 11 of the VAT Directive.
Author: American Bar Association. House of Delegates
Publisher: American Bar Association
ISBN: 9781590318737
Category : Law
Languages : en
Pages : 216
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Book Description
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Author: Frank Nellen
Publisher: Kluwer Law International B.V.
ISBN: 9403523441
Category : Law
Languages : en
Pages : 643
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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: Michael Lang
Publisher: Linde Verlag GmbH
ISBN: 3709409543
Category : Law
Languages : en
Pages : 384
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Book Description
The most important and recent judgments of the CJEU Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. the Charter of Fundamental Rights of the European Union and VAT, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government representatives and tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.
Author: Institute of Medicine
Publisher: National Academies Press
ISBN: 0309036437
Category : Medical
Languages : en
Pages : 580
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Book Description
"[This book is] the most authoritative assessment of the advantages and disadvantages of recent trends toward the commercialization of health care," says Robert Pear of The New York Times. This major study by the Institute of Medicine examines virtually all aspects of for-profit health care in the United States, including the quality and availability of health care, the cost of medical care, access to financial capital, implications for education and research, and the fiduciary role of the physician. In addition to the report, the book contains 15 papers by experts in the field of for-profit health care covering a broad range of topicsâ€"from trends in the growth of major investor-owned hospital companies to the ethical issues in for-profit health care. "The report makes a lasting contribution to the health policy literature." â€"Journal of Health Politics, Policy and Law.
Author: United States. Congress
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1414
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Book Description
The Congressional Record is the official record of the proceedings and debates of the United States Congress. It is published daily when Congress is in session. The Congressional Record began publication in 1873. Debates for sessions prior to 1873 are recorded in The Debates and Proceedings in the Congress of the United States (1789-1824), the Register of Debates in Congress (1824-1837), and the Congressional Globe (1833-1873)
Author: United States. Congress
Publisher:
ISBN:
Category : United States
Languages : en
Pages : 662
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Book Description
Author: Sagan A.
Publisher: World Health Organization
ISBN: 9289050373
Category : Business & Economics
Languages : en
Pages : 163
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Book Description
No two markets for voluntary health insurance (VHI) are identical. All differ in some way because they are heavily shaped by the nature and performance of publicly financed health systems and by the contexts in which they have evolved. This volume contains short structured profiles of markets for VHI in 34 countries in Europe. These are drawn from European Union member states plus Armenia Iceland Georgia Norway the Russian Federation Switzerland and Ukraine. The book is aimed at policy-makers and researchers interested in knowing more about how VHI works in practice in a wide range of contexts. Each profile written by one or more local experts identifies gaps in publicly-financed health coverage describes the role VHI plays outlines the way in which the market for VHI operates summarises public policy towards VHI including major developments over time and highlights national debates and challenges. The book is part of a study on VHI in Europe prepared jointly by the European Observatory on Health Systems and Policies and the WHO Regional Office for Europe. A companion volume provides an analytical overview of VHI markets across the 34 countries.
