Still On The Repayment Of Indirect Taxes
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| Author | : Hugo Machado Segundo |
| Publisher | : |
| Total Pages | : 38 |
| Release | : 2014 |
| Genre | : |
| ISBN | : |
The repayment of indirect taxes raises questions in many parts of the world, mainly because of the so called “passing-on defense”. Brazilian Courts has given inadequate treatment to this subject, which, in fact, denies the judicial review of the tax relationship, violating the idea of rule of law. European Court of Justice has different concerns when examining the matter, recognizing that the shift of the tax burden is very difficult to determine and measure. It happens in relation to all taxes, to a greater or lesser extent, and should be taken into consideration by the legislature in fixing the rates of taxes on certain products, as a matter of tax policy, but not on individual relationships, to deny the taxpayer rights, as the repayment of ultra vires taxes, especially because it would be contradictory to do so and at the same time, deny such rights also to the ultimate consumer who eventually supported the tax burden. The price paid by consumers for goods and services, although probably higher because of taxes, cannot be confused with these taxes, so the repayment of the latter should not be hindered or embarrassed because of a (supposed) shift of tax burden.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 131 |
| Release | : 2000-11-20 |
| Genre | : |
| ISBN | : 9264188533 |
This book retraces the Communities external liberalisation efforts, and discusses, where relevant, the repercussions of internal liberalisation on foreign competitors.
| Author | : American Bar Association. House of Delegates |
| Publisher | : American Bar Association |
| Total Pages | : 216 |
| Release | : 2007 |
| Genre | : Law |
| ISBN | : 9781590318737 |
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 | : |
| Publisher | : |
| Total Pages | : 736 |
| Release | : 1928 |
| Genre | : Taxation |
| ISBN | : |
| Author | : |
| Publisher | : |
| Total Pages | : 56 |
| Release | : 1996 |
| Genre | : Aliens |
| ISBN | : |
| Author | : |
| Publisher | : |
| Total Pages | : 300 |
| Release | : 2006 |
| Genre | : Income tax |
| ISBN | : |
| Author | : Alison Jones |
| Publisher | : Taylor & Francis |
| Total Pages | : 242 |
| Release | : 2020-11-25 |
| Genre | : Law |
| ISBN | : 1000286355 |
The growth in prominence of the law of restitution and European Community law has resulted in the creation of a body of case law, which is contained within this work. This book examines the Community rules that affect restitutionary claims commenced in the English courts. This book considers the affect that EC rules may have on the development of specific areas of the English law of restitution, it sets out the circumstances in which the development of English rules governing restitutionary claims might be affected by the requirements of Community law, and examines in detail the Community rules which affect restitutionary claims commenced before the national courts and attempts to rationalise and to explain them within the framework of the principle of unjust enrichment. It is essential reading for practitioners as well as academics and postgraduate students.
| Author | : Aaron L. Friedberg |
| Publisher | : Princeton University Press |
| Total Pages | : 303 |
| Release | : 2021-06-08 |
| Genre | : Political Science |
| ISBN | : 1400836409 |
How do statesmen become aware of unfavorable shifts in relative power, and how do they seek to respond to them? These are puzzles of considerable importance to theorists of international relations. As national decline has become an increasingly prominent theme in American political debate, these questions have also taken on an immediate, pressing significance. The Weary Titan is a penetrating study of a similar controversy in Britain at the turn of the twentieth century. Drawing on a wide variety of sources, Aaron Friedberg explains how England's rulers failed to understand and respond to the initial evidence of erosion in their country's industrial, financial, naval, and military power. The British example suggests that statesmen may be slow to recognize shifts in international position, in part because they rely heavily on simple but often distorting indicators of relative capabilities. In a new afterword, Friedberg examines current debates about whether America is in decline, arguing that American power will remain robust for some time to come.
| Author | : Financial Crisis Inquiry Commission |
| Publisher | : Cosimo, Inc. |
| Total Pages | : 692 |
| Release | : 2011-05-01 |
| Genre | : Political Science |
| ISBN | : 1616405414 |
The Financial Crisis Inquiry Report, published by the U.S. Government and the Financial Crisis Inquiry Commission in early 2011, is the official government report on the United States financial collapse and the review of major financial institutions that bankrupted and failed, or would have without help from the government. The commission and the report were implemented after Congress passed an act in 2009 to review and prevent fraudulent activity. The report details, among other things, the periods before, during, and after the crisis, what led up to it, and analyses of subprime mortgage lending, credit expansion and banking policies, the collapse of companies like Fannie Mae and Freddie Mac, and the federal bailouts of Lehman and AIG. It also discusses the aftermath of the fallout and our current state. This report should be of interest to anyone concerned about the financial situation in the U.S. and around the world.THE FINANCIAL CRISIS INQUIRY COMMISSION is an independent, bi-partisan, government-appointed panel of 10 people that was created to "examine the causes, domestic and global, of the current financial and economic crisis in the United States." It was established as part of the Fraud Enforcement and Recovery Act of 2009. The commission consisted of private citizens with expertise in economics and finance, banking, housing, market regulation, and consumer protection. They examined and reported on "the collapse of major financial institutions that failed or would have failed if not for exceptional assistance from the government."News Dissector DANNY SCHECHTER is a journalist, blogger and filmmaker. He has been reporting on economic crises since the 1980's when he was with ABC News. His film In Debt We Trust warned of the economic meltdown in 2006. He has since written three books on the subject including Plunder: Investigating Our Economic Calamity (Cosimo Books, 2008), and The Crime Of Our Time: Why Wall Street Is Not Too Big to Jail (Disinfo Books, 2011), a companion to his latest film Plunder The Crime Of Our Time. He can be reached online at www.newsdissector.com.
| Author | : J. Smith |
| Publisher | : Springer |
| Total Pages | : 274 |
| Release | : 1997-02-14 |
| Genre | : Business & Economics |
| ISBN | : 0230372384 |
John Grieve Smith traces the origins of postwar full employment policies in the experience of the interwar years and the work of Keynes and Beveridge. He reviews the successful achievement of full employment after the war and its subsequent abandonment as the Keynesian consensus gave way to the new, monetarist-inspired, orthodoxy. The book puts forward alternative proposals for expansionary policies, and for international financial reform. It is written throughout in terms accessible to both the layperson and the expert.
