Fundamentals of EU VAT Law

Fundamentals of EU VAT Law
Author: Frank Nellen
Publisher: Kluwer Law International B.V.
Total Pages: 643
Release: 2020-08-19
Genre: Law
ISBN: 9403523441

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.

Principles of Value Added Tax

Principles of Value Added Tax
Author: Adrian Ogley
Publisher:
Total Pages: 239
Release: 1998
Genre: EU
ISBN: 9780952044215

He is also the author of "Principles of International Tax".

The Choice of Legal Basis for Acts of the European Union

The Choice of Legal Basis for Acts of the European Union
Author: Annegret Engel
Publisher: Springer
Total Pages: 152
Release: 2018-09-10
Genre: Law
ISBN: 3030002748

This book provides the first comprehensive discussion of conflicts between legal bases in EU law. It fills an important gap in the existing literature on the choice of legal basis in EU law by analysing the structure of legal bases and the resulting legal basis litigation in the European Union, thus identifying areas of conflict produced by overlapping competences, divergent inter-institutional interests, and inconsistencies in the courts’ judgements. While certain cases have been discussed extensively in academic literature (e.g. Tobacco Advertising, ECOWAS), there has been little analysis of the general underlying criteria and principles governing the choice of legal basis on the part of European institutions. Such an analysis has, however, become necessary in order to better understand and possibly predict judicial outcomes, and to identify flaws in the current legislative framework.

VAT in a Day

VAT in a Day
Author: Adrianus Johannes Doesum
Publisher:
Total Pages:
Release: 2021
Genre:
ISBN: 9789083090825

Research Methodologies in EU and International Law

Research Methodologies in EU and International Law
Author: Tamara Hervey
Publisher: Bloomsbury Publishing
Total Pages: 152
Release: 2011-04-11
Genre: Law
ISBN: 1847316417

Law research students often begin their PhDs without having an awareness of methodology, or the opportunity to think about the practice of research and its theoretical implications. Law Schools are, however, increasingly alive to the need to provide training in research methods to their students. They are also alive to the need to develop the research capacities of their early career scholars, not least for the Research Excellence Framework exercise. This book offers a structured approach to doing so, focusing on issues of methodology - ie, the theoretical elements of research - within the context of EU and international law. The book can be used alone, or could form the basis of a seminar-based course, or a departmental, or even regional, discussion group. At the core of the book are the materials produced for a series of workshops, funded by the Arts & Humanities Research Council's Collaborative Doctoral Training Fund, on Legal Research Methodologies in EU and international law. These materials consist of a document with readings on main and less mainstream methodological approaches (what we call modern and critical approaches, and the 'law and' approaches) to research in EU and international law, and a series of questions and exercises which encourage reflection on those readings, both in their own terms, and in terms of different research agendas. There are also supporting materials, giving guidance on practical matters, such as how to give a paper or be a discussant at an academic conference. The basic aim of the book is to help scholars in EU and international law reflect on their research: where does it fit within the discipline, what kinds of research questions they think interesting, how do they pursue them, what theoretical perspective best supports their way of thinking their project, and so on. The book is aimed both at PhD students and early career scholars in EU and international law, and also at more established scholars who are interested in reflecting on the development of their discipline, as well as supervising research projects.

A Guide to the European VAT Directives

A Guide to the European VAT Directives
Author: Julie Kajus
Publisher:
Total Pages: 1668
Release: 2017
Genre:
ISBN: 9789087225186

Resumen del editor. "Published annually, this two-volume set provides a comprehensive overview of the most essential parts of VAT Directives in Europe. Volume 1 offers a systematic survey of the implications of the legal principles on indirect tax matters and of the VAT rules of the European Union in force, and a discussion of the case law of the Court of Justice of the European Union in indirect tax matters, particularly in VAT. Volume 2 provides an (unofficial) integrated text of Directive 77/388/EEC of 17 May 1977 (the Sixth Directive as amended by subsequent directives, treaties of accession and regulations), as applicable until 1 January 2007. The articles of Council Regulation (EC) No. 1777/2005 of 17 October 2005, laying down implementing measures, are indicated under the articles of the Sixth Directive to which they relate. The latest directive integrated into the text is Directive 2006/98/EC of 20 December 2006. This integrated text is unofficial in nature, since headings and footnotes have been added and, where relevant, the text of other directives inserted. On 28 November 2006, Directive 2006/112/EC on the common system of value added tax (the Recast of the First and Sixth VAT Directives) was adopted, entering into force on 1 January 2007. In order to improve the drafting quality, the text of the Sixth Directive has undergone numerous changes. Although the changes do not affect its substantive content, they do alter the format with the 53 articles of the Sixth Directive divided into 414 new articles, of which article 411 repeals the Sixth Directive as set out in this integrated text "

European Intellectual Property Law

European Intellectual Property Law
Author: Annette Kur
Publisher: Edward Elgar Publishing
Total Pages: 631
Release: 2019-12-27
Genre: Law
ISBN: 1785361554

The second edition of this popular textbook has been thoroughly revised, expanded and updated in order to reflect the recent extensive changes in European IP legislation. Providing an in-depth examination of the core areas of IP law, from copyright, patents and trademarks through to the protection of plant varieties and industrial design, it is perfectly pitched to guide the reader through the complexities of the European IP system.

National Constitutions in European and Global Governance: Democracy, Rights, the Rule of Law

National Constitutions in European and Global Governance: Democracy, Rights, the Rule of Law
Author: Anneli Albi
Publisher: Springer
Total Pages: 1522
Release: 2019-05-29
Genre: Law
ISBN: 9462652732

This two-volume book, published open access, brings together leading scholars of constitutional law from twenty-nine European countries to revisit the role of national constitutions at a time when decision-making has increasingly shifted to the European and transnational level. It offers important insights into three areas. First, it explores how constitutions reflect the transfer of powers from domestic to European and global institutions. Secondly, it revisits substantive constitutional values, such as the protection of constitutional rights, the rule of law, democratic participation and constitutional review, along with constitutional court judgments that tackle the protection of these rights and values in the transnational context, e.g. with regard to the Data Retention Directive, the European Arrest Warrant, the ESM Treaty, and EU and IMF austerity measures. The responsiveness of the ECJ regarding the above rights and values, along with the standard of protection, is also assessed. Thirdly, challenges in the context of global governance in relation to judicial review, democratic control and accountability are examined. On a broader level, the contributors were also invited to reflect on what has increasingly been described as the erosion or ‘twilight’ of constitutionalism, or a shift to a thin version of the rule of law, democracy and judicial review in the context of Europeanisation and globalisation processes. The national reports are complemented by a separately published comparative study, which identifies a number of broader trends and challenges that are shared across several Member States and warrant wider discussion. The research for this publication and the comparative study were carried out within the framework of the ERC-funded project ‘The Role and Future of National Constitutions in European and Global Governance’. The book is aimed at scholars, researchers, judges and legal advisors working on the interface between national constitutional law and EU and transnational law. The extradition cases are also of interest to scholars and practitioners in the field of criminal law. Anneli Albi is Professor of European Law at the University of Kent, United Kingdom. Samo Bardutzky is Assistant Professor of Constitutional Law at the University of Ljubljana, Slovenia.

Public Law - The Fundamentals

Public Law - The Fundamentals
Author: Elizabeth Kirkbride
Publisher:
Total Pages: 0
Release: 2021-09-22
Genre: Public law
ISBN: 9780414062191

The Fundamentals series introduces students to the principles of the law by way of clear text combined with visual aids, tools and diagrams to enable an easy understanding of the subject without sacrificing the detail that is required for proper comprehension. Each title assumes no level of prior knowledge, allowing the book to be used for those new to the subject and for distance learning. Public Law - The Fundamentals presents a clear and detailed explanation of the area, with features that aid comprehension and understanding, providing an excellent grounding in the subject and a solid basis for the study of law