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Book
Actualités de droit des personnes et des familles
Authors: ---
ISBN: 2804461688 280446167X Year: 2013 Publisher: Bruxelles : Larcier,

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Abstract

« C'est un lieu commun : les praticiens du droit familial sont confrontés à une évolution constante de celui-ci. Deux ans après le précédent recyclage consacré à cette matière (janvier 2011) la CUP aborde des questions d'actualité immédiate tout en faisant le point de manière globale sur certaines matières. Sont successivement analysés : - les décisions récentes de la Cour constitutionnelle ; - les mesures provisoires pendant l'instance en divorce pour désunion irrémédiable (art. 1280 C. jud.) et la pension alimentaire après divorce (art. 301C. civ.) ; - les arrêts les plus ré

Tax systems of western europe. a guide for business and the professions.
Author:
ISBN: 0566021838 9780566021831 Year: 1980 Publisher: Westmead Gower Publishing Company Ltd


Book
L'influence de la pensée chrétienne sur les systèmes fiscaux d'Europe occidentale
Authors: ---
ISBN: 9782296036215 229603621X Year: 2007 Publisher: Paris : L'Harmattan,

Family taxation in Europe
Author:
ISBN: 9041197559 9789041197559 Year: 1999 Publisher: London : Kluwer Law International,


Book
The principle of non-discrimination in international and European tax law
Author:
ISSN: 15707164 ISBN: 9789087221591 9789087221607 9087221592 Year: 2012 Volume: 24 Publisher: Amsterdam IBFD publications

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The principle of non-discrimination plays a vital role in international and European tax law. This dissertation analyses the interpretation given to that principle in tax treaty practice and in the direct tax case law of the Court of Justice of the European Union (ECJ) on the fundamental freedoms. The objective of this analysis is twofold: to give a clear and thorough overview of both standards and to determine whether they share a common, underlying principle of non-discrimination. In order to achieve these objectives, a comprehensive selection of case law is discussed from the perspective of the two constitutive elements of discrimination, comparability and the existence of different treatment. Moreover, attention is drawn to the question whether a domestic measure that is found to be discriminatory may nevertheless be justified on the basis of reasons of public interest. Finally, the possible interplay between both standards is addressed. First, the partial overlap of the two non-discrimination rules may cause frictions. Complex triangular situations are possible, with conflicting rules giving rise to interpretation problems. A second issue discussed in this context is whether national courts of EU Member States are influenced by ECJ case law on the fundamental freedoms when interpreting the non-discrimination provision in tax treaties. Given the deficiencies of that provision, courts may be tempted to draw inspiration from the European standard. The relevant case law is discussed in order to determine whether there is indeed such an influence, and whether such an influence is appropriate.


Book
The circular : an in-depth analysis of Belgium's special tax regime for foreign executives with mention of the comparable tax regimes existing in Germany, the United Kingdom, Holland and France
Authors: ---
ISBN: 2802702262 9782802702269 Year: 1979 Volume: 12 Publisher: Bruxelles Bruylant

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Keywords

Foreign executives --- 351.713*12 --- -Aliens --- -Foreign executives --- -336.215.21 (73) --- Enemy aliens --- Expatriates --- Foreign citizens (Aliens) --- Foreign residents --- Noncitizens --- Resident aliens --- Unnaturalized foreign residents --- Inkomstenbelasting --- -Negatieve belastingsinkomsten--Verenigde Staten van Amerika. VSA. USA --- 336.215.21 (73) Negatieve belastingsinkomsten--Verenigde Staten van Amerika. VSA. USA --- Negatieve belastingsinkomsten--Verenigde Staten van Amerika. VSA. USA --- 351.713*12 Inkomstenbelasting --- Aliens --- Corporations, Foreign --- 336.215.21 (73) --- Executives --- Foreign corporations --- Juristic persons, Foreign --- Business enterprises, Foreign --- Corporation law --- International business enterprises --- Investments, Foreign --- Corporations --- Foreign population --- Foreigners --- Persons --- Deportees --- Exiles --- Immigrants --- Refugees --- Taxation --- Law and legislation --- Employees --- Nationality --- Legal status, laws, etc. --- Tax law --- Germany --- Belgium --- Illegal aliens --- Illegal immigrants --- Non-citizens --- Unauthorized immigrants --- Undocumented aliens --- Undocumented immigrants --- Aliens - Taxation - Law and legislation - Europe --- Aliens - Taxation - Law and legislation - Belgium --- Corporations, Foreign - Employees - Taxation - Belgium --- Foreign executives - Taxation - Law and legislation - Belgium --- foreign investment --- fiscal policy --- Bélgica --- Belgija --- Belgique --- Belgien --- Belgie --- Belgicko --- België --- Beļģija --- Белгија --- Belgio --- Белгия --- Belgia --- il-Belġju --- An Bheilg --- Βέλγιο --- Belgjika --- Belgia Kuningriik --- Beļģijas Karaliste --- Royaume de Belgique --- Belgian kuningaskunta --- Belgické kráľovstvo --- Koninkrijk België --- Belgijos Karalystė --- das Königreich Belgien --- Βασίλειο του Βελγίου --- Kingdom of Belgium --- Кралство Белгија --- Краљевина Белгија --- Belgické království --- Reino de Bélgica --- ir-Renju tal-Belġju --- Regatul Belgiei --- Kongeriget Belgien --- Кралство Белгия --- Mbretëria e Belgjikës --- Belga Királyság --- Królestwo Belgii --- Konungariket Belgien --- Reino da Bélgica --- Kraljevina Belgija --- Regno del Belgio --- politique fiscale --- politikë fiskale --- fiskális politika --- фискална политика --- belastingbeleid --- politika zdaňovania --- fiskální politika --- fiskālā politika --- skattepolitik --- politica fiscale --- porezna politika --- φορολογική πολιτική --- politika fiskali --- veropolitiikka --- fiskalna politika --- política fiscal --- polityka podatkowa --- fiskalinė politika --- beartas fioscach --- politică fiscală --- Steuerpolitik --- fiskaalpoliitika --- nodokļu politika --- maksupoliitika --- експанзивна фискална политика --- reforma zdaňovania --- politica taxelor --- iždo politika --- adópolitika --- политика на владина потрошувачка --- politikë për tatim-taksat --- taxation policy --- tax policy --- политика на оданочување --- politikë tatimore --- mokesčių politika --- fiscaal beleid --- контрактивна фискална политика --- maksustamispoliitika --- daňová politika --- fiškálna politika --- buitenlandse investering --- välisinvesteering --- investiții străine --- ξένη επένδυση --- страно улагање --- чуждестранна инвестиция --- investissement étranger --- inversión extranjera --- inwestycja zagraniczna --- investiment barrani --- zahraničná investícia --- külföldi befektetés --- ārvalstu ieguldījumi --- Auslandsinvestition --- užsienio investicija --- udenlandsk investering --- investimento estrangeiro --- zahraniční investice --- infheistíocht choigríche --- investimento estero --- investim i huaj --- utländsk investering --- ulkomainen sijoitus --- странска инвестиција --- tuja naložba --- strano ulaganje --- investering fra udlandet --- Direktinvestition --- ausländische Investition --- inozemno ulaganje --- strana investicija --- inozemna investicija --- külföldi beruházás

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