European insolvency regulation

International insolvency law becomes increasingly important. So-called "forum shopping" in case of cross-border group insolvencies is debated as controversially in the legal literature and by the courts as the treatment of insolvency proceedings against the assets of (fictitious) foreign companies. The commentary includes comments on ...

Financial Activities in European VAT

A Theoretical and Legal Research of the European VAT System and the Actual and Preferred Treatment of Financial Activities

Conventional wisdom holds that taxing financial services under a transaction-based VAT system entails difficulties that render it impossible to tax the services. This timely work investigates where the difficulties lie. The research is undertaken using benchmarks, including the character of European VAT as an indirect ...

Los convenios de doble imposición

(incidencia del Derecho comunitario)

La relación entre Derecho internacional y Derecho comunitario. La relación entre los convenios para evitar la doble imposición internacional y el Derecho comunitario: el TJCE y la armonización negativa. La relación entre los convenios para evitar la doble imposición internacional y el Derecho comunitario: la ...

Financial services in Europe

an introductory overview

This very useful volume provides a ground up survey, from a business law point of view, of the concept of finance as a vital component of the economic structure of the European Communities. In deeply informed detail it describes the architecture of the financial system ...

Estudios sobre el proceso monitorio europeo

El presente libro analiza el proceso monitorio europeo, aplicable en todos los países de la Unión Europea, excepto Dinamarca, a partir del 12 de diciembre de 2008. Se trata de un trabajo de vocación claramente práctica, que pretende servir de instrumento de apoyo a los ...

Las ayudas de la Unión Europea

perspectivas financieras 2007-2013

Desde nuestro ingreso en la Comunidad Europea las ayudas con cargo al presupuesto comunitario han llegado a los más diversos sectores de nuestra economía: agricultura, infraestructuras, pymes...La obtención y disfrute de estos beneficios están sujetos a controles cada vez más estrictos para garantizar su ...

A common consolidated corporate tax base for Europe = Eine einheitliche körperschaftsteuerbemessungs-grundlage für Europa

The introduction of the "Common Consolidated Corporate Tax Base" as a means for an efficient and equitable taxation of multinational enterprises in Europe represents the most important issue of European business taxation. Starting in 2001, the Commission and the Member States have cooperated in order ...

Fiscal policy in the European Union

edited by Jesús Ferreiro, Giuseppe Fontana and Felipe Serrano--------------------- This book offers a comprehensive analysis of national fiscal policies in the EU and EMU and provides insights into the consequences of these policies on economic activity.It offers a comprehensive analysis of national fiscal policies ...

Estabilidad presupuestaria y gasto público en España

La finalidad del trabajo es determinar el significado actual de la noción de estabilidad presupuestaria en el Derecho Comunitario y su incidencia en el derecho del gasto público en España. El punto de partida es el papel del Pacto de Estabilidad y Crecimiento (1997), y ...

La Hacienda de los gobiernos locales supramunicipales en la Unión Europea

La Diputación de Barcelona se planteó en los años 2005-2006 un proceso de reflexión estratégica con el fin de mejorar y profundizar su labor de apoyo y cooperación con los municipios de la provincia de Barcelona. Ese proceso, desarrollado tanto de puertas adentro como abriéndose ...

Análisis de la jurisprudencia tributaria comunitaria

su incidencia en los tribunales españoles

Dir. Juan Gonzalo Martínez Micó. (Estudios de Derecho Judicial ; 143-2007). Indice: La imposición directa sobre la renta de las personas jurídicas y físicas y el patrimonio: incidencia del derecho comunitario / Luis María Cazorla Prieto El Impuesto de Sociedades del Tribunal de Justicia Europeo / Manuel Vicente ...

Financial services regulation in Europe

Ed. Etay Katz. ------------------------------------------------------------------------ ------------------------------------------------------------------------ ------------------------------------------------------------------------ This book outlines the financial services regulatory framework in 42 countries in Europe. Contributors from leading commercial law firms across the region provide a clear explanation of the relevant regulatory bodies and their powers, with consideration of the effects of each jurisdiction ...

Civil jurisdiction rules of the EU and their impact on the Third States

Over the past few years the European Community has been active in establishing rules of civil jurisdiction. This book provides a comprehensive treatment of the three main instruments for implementing these rules: Brussels I (covering jurisdiction in civil and commercial matters), Brussels IIbis (jurisdiction in ...

Dispute avoidance and european contract Law

dealing with divergence

Since early 2000 the European institutions have politically prioritised the need for greater coherence and uniformity in European private law. Contract law in particular has remained centre stage. Concerns that the functioning of the Community#s internal market has been hampered by divergence in Member ...

The enforcement of competition Law in Europe

In the debate on the enforcement of competition law, many take the view that Europe should avoid the traps US law has fallen into by admitting excessive litigation. European law should not pave the way for judicial proceedings which ultimately serve the interests of lawyers ...

Liberalizzazioni, impresa pubblica, impresa d'interesse generale nell'Unione eurooea

Il volume raccoglie i più importanti risultati di un "progetto universitario di ricerca di rilevante interesse nazionale", che ha avuto per oggetto lo studio dei cambiamenti del governo e del management delle imprese pubbliche operanti nell'economia europea all'inizio del secolo XXI. Il tema ...

Evolución del Derecho societario europeo

situación y análisis jurisprudencial desde le punto de vista del Derecho internacional privado

La evolución de la Comunidad Europea y la creación de un verdadero mercado interior comporta la necesidad de facilitar la movilidad de las sociedades. No es por tanto extraño que en diversas ocasiones el Tribunal de Justicia haya tenido que manifestarse sobre si la libertad ...

Federal antitrust and EC Competition Law analysis

This book provides the reader with a comprehensive analysis of U.S Federal Antitrust and E.C Competition Law. Encyclopaedic in coverage, it examines every constituent element of the law and landmark decisions from the perspectives of economics and policy goals, explaining their implications for ...

Competition Law of the EC and UK

Competition Law of the EC and UK, now in its sixth edition, is an engaging, reliable and well-structured introduction to competition law in the EC and UK. Covering all key topics studied by students on competition law courses, this book takes a straightforward approach to ...

Ec competition Law

Written with competition law students in mind. Monti sets out economic concepts in a non-technical manner and explores the policy dimension of competition law by referring to key cases and contemporary policy initiatives.