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Author: Nolwenn Duclos
Publisher:
ISBN: 9782849347966
Category :
Languages : fr
Pages : 0
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Author: Nolwenn Duclos
Publisher:
ISBN: 9782849347966
Category :
Languages : fr
Pages : 0
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Author: Jean-Michel Gallardo
Publisher:
ISBN:
Category :
Languages : fr
Pages : 0
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Author: Fatima Chaouche
Publisher: Éditions Larcier
ISBN: 280791666X
Category : Law
Languages : en
Pages : 489
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Book Description
This book is the result of a 4-year research project conducted at the Faculty of Law of the University of Luxembourg. It explores the legal value and enforceability of tax circulars and tax rulings in Luxembourg domestic law in light of the principle of legitimate expectations and related principles. After studying the historical roots of both interpretative acts, this research questions the level of protection taxpayers enjoy when relying on circulars and tax rulings and contains a review of decades of administrative case-law to assess the judicial discourse on taxpayers’ rights to certainty. This book further investigates the case of circulars and tax rulings that contain interpretations of tax laws that are contrary to the law (contra legem) and builds upon the existing normative framework to introduce proposals addressing issues of uncertainty and inequality taxpayers are likely to suffer when relying on such interpretative acts. Prix Pierre Pescatore de la Faculté de Droit de Luxembourg (École doctorale de droit).
Author:
Publisher:
ISBN:
Category : Administrative law
Languages : fr
Pages : 330
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Author: Erk Volkmar Heyen
Publisher:
ISBN:
Category : Administrative law
Languages : en
Pages : 368
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Book Description
Zusammenfass. engl.
Author: Universität Wien. Rechts- und Staatswissenschaftliche Fakultät
Publisher: Manchester University Press
ISBN: 9780719002960
Category : Civil rights
Languages : en
Pages : 420
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Book Description
"Organized jointly by the Law Faculty of the University of Vienna and the Council of Europe."
Author: International Institute of Administrative Sciences
Publisher:
ISBN:
Category : Administrative law
Languages : fr
Pages : 554
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Author:
Publisher:
ISBN:
Category : Comparative law
Languages : en
Pages : 812
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Author: Permanent Court of International Justice
Publisher:
ISBN:
Category :
Languages : en
Pages : 880
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Author: Karen Kelton
Publisher:
ISBN: 9781937963200
Category :
Languages : en
Pages :
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Book Description
This textbook includes all 13 chapters of Français interactif. It accompanies www.laits.utexas.edu/fi, the web-based French program developed and in use at the University of Texas since 2004, and its companion site, Tex's French Grammar (2000) www.laits.utexas.edu/tex/ Français interactif is an open acess site, a free and open multimedia resources, which requires neither password nor fees. Français interactif has been funded and created by Liberal Arts Instructional Technology Services at the University of Texas, and is currently supported by COERLL, the Center for Open Educational Resources and Language Learning UT-Austin, and the U.S. Department of Education Fund for the Improvement of Post-Secondary Education (FIPSE Grant P116B070251) as an example of the open access initiative.
