European State Aid and Tax Rulings

European State Aid and Tax Rulings
Author: Liza Lovdahl Gormsen
Publisher: Edward Elgar Publishing
Total Pages: 195
Release:
Genre: Government aid
ISBN: 1788972090

This book investigates whether the European Commission (EC) has the mandate to legislate on direct taxation in sovereign states and ultimately questions whether the EC’s enforcement action in recent tax ruling cases, in the area of state aid, respects the rule of law.

Comparing the Prospective Effect of Judicial Rulings Across Jurisdictions

Comparing the Prospective Effect of Judicial Rulings Across Jurisdictions
Author: Eva Steiner
Publisher: Springer
Total Pages: 383
Release: 2015-05-05
Genre: Law
ISBN: 331916175X

This work deals with the temporal effect of judicial decisions and more specifically, with the hardship caused by the retroactive operation of overruling decisions. By means of a jurisprudential and comparative analysis, the book explores several issues created by the overruling of earlier decisions. Overruling of earlier decisions, when it occurs, operates retrospectively with the effect that it infringes the principle of legal certainty through upsetting any previous arrangements made by a party to a case under long standing precedents established previously by the courts. On this account, in the recent past, a number of jurisdictions have had to deal with the prospect of introducing in their own systems the well-established US practice of prospective overruling whereby the court may announce in advance that it will change the relevant rule or interpretation of the rule but only for future cases. However, adopting prospective overruling raises a series of issues mainly related to the constitutional limits of the judicial function coupled by the practical difficulties attendant upon such a practice. This book answers a number of the questions raised by this practice. It makes use of the great reservoir of foreign legal experience that furnishes theoretical and practical ideas from which national judges may draw their knowledge and inspiration in order to be able to advise a rational method of dealing with time when they give their decisions.

The Criterion for Distinguishing Legal Opinions from Judicial Rulings and the Administrative Acts of Judges and Rulers

The Criterion for Distinguishing Legal Opinions from Judicial Rulings and the Administrative Acts of Judges and Rulers
Author: Shihab al‑Din al‑Qarafi
Publisher: Yale University Press
Total Pages: 353
Release: 2017-01-01
Genre: Political Science
ISBN: 0300191154

Cover -- Half Title -- Title -- Copyright -- Dedication -- Contents -- Note on Transliteration and Usage -- Preface -- Translator's Introduction -- The Criterion for Distinguishing Legal Opinions from Judicial Rulings and the Administrative Acts of Judges and Rulers -- Introduction -- Question 1 -- Question 2 -- Question 3 -- Question 4 -- Question 5 -- Question 6 -- Question 7 -- Question 8 -- Question 9 -- Question 10 -- Question 11 -- Question 12 -- Question 13 -- Question 14 -- Question 15 -- Question 16 -- Question 17 -- Question 18 -- Question 19 -- Question 20 -- Question 21 -- Question 22 -- Question 23 -- Question 24 -- Question 25 -- Question 26 -- Question 27 -- Question 28 -- Question 29 -- Question 30 -- Question 31 -- Question 32 -- Question 33 -- Question 34 -- Question 35 -- Question 36 -- Question 37 -- Question 38 -- Question 39 -- Question 40 -- Notes -- Glossary of Names -- Glossary of Terms -- A -- B -- D -- F -- H -- I -- J -- K -- L -- M -- N -- Q -- R -- S -- T -- U -- W -- Z -- Bibliography -- Index -- A -- B -- C -- D -- E -- F -- G -- H -- I -- J -- K -- L -- M -- N -- O -- P -- Q -- R -- S -- T -- U -- V -- W

Public Inspection of IRS Private Letter Rulings

Public Inspection of IRS Private Letter Rulings
Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Administration of the Internal Revenue Code
Publisher:
Total Pages: 132
Release: 1975
Genre: Confidential communications
ISBN:

Private Letter Rulings

Private Letter Rulings
Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
Total Pages: 24
Release: 1975
Genre: Letter rulings (Income tax)
ISBN:

Model Rules of Professional Conduct

Model Rules of Professional Conduct
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.

Introducing an Advance Tax Ruling (ATR) Regime

Introducing an Advance Tax Ruling (ATR) Regime
Author: Mr.Christophe Waerzeggers
Publisher: International Monetary Fund
Total Pages: 14
Release: 2016-05-31
Genre: Business & Economics
ISBN: 1484375041

Advance tax rulings are a common feature of mature tax systems. The tax systems of the United States, the United Kingdom, the Netherlands, Germany, Australia, and South Africa all have established ruling practices. Taxpayers can obtain an advance tax ruling in nearly all OECD member countries. Increasingly, many non-OECD countries are also offering advance tax rulings. An advance tax ruling regime seeks to promote clarity and consistency regarding the application of the tax law for both taxpayers and the tax authority. However, there are also inherent risks associated with the proliferation of granting confidential advance tax rulings which are not published or otherwise reported. This Tax Law IMF Technical Note focuses on designing an advance tax ruling regime in the nature of private tax rulings.

Essential Supreme Court Decisions

Essential Supreme Court Decisions
Author: John R. Vile
Publisher: Rowman & Littlefield Publishers
Total Pages: 574
Release: 2010-12-28
Genre: Law
ISBN: 1442203862

First published in 1954, this indispensable reference quickly became the gold standard for concise summaries of important U.S. Supreme Court cases. The only reference guide to Supreme Court cases organized both topically and chronologically within chapters so that readers understand how cases fit into a historical context, the 15th edition has been extensively revised to ensure that it remains the most up-to-date resource available. An essential resource for law students, lawyers, and everyone interested in our nation's Constitution and the Supreme Court decisions that explicate it.

Decisions of the Comptroller General of the United States

Decisions of the Comptroller General of the United States
Author: United States. General Accounting Office
Publisher:
Total Pages: 1016
Release: 1980
Genre: Finance, Public
ISBN:

Contains a selection of major decisions of the GAO. A digest of all decisions has been issued since Oct. 1989 as: United States. General Accounting Office. Digests of decisions of the Comptroller General of the United States. Before Oct. 1989, digests of unpublished decisions were issued with various titles.