Política comercial europea y preferencias arancelarias

El estudio de los distintos ámbitos de la acción exterior de la Unión Europea resulta siempre relevante debido al importante papel que ésta asume en el ámbito internacional. Más aún si tenemos en cuenta el contexto actual de globaüzación en el que la posición de ...

The regimes of european integration

constructing governance of the single market

The regulation of financial markets and companies in Europe has undergone significant changes over the last decade. The Commission, Member States, and Parliament constructed regimes that facilitate new legislation, sanction delegation to the Commission for financial market law, and structure the cross-border regulation of companies ...

La exención en el IVA de las entregas intracomunitarias

En enero de 2003 se creó mediante resolución del Instituto de Estudios Fiscales la Comisión de Expertos sobre el régimen de las operaciones intracomunitarias a efectos del Impuesto sobre el Valor Añadido y de los Impuestos Especiales. Se integraron en la misma un reducido grupo ...

The reform of european legal capital rules

Given the current turmoil in global financial markets, a sound and properly functioning capital maintenance system, for companies whose shareholders benefit from limited liability, is of paramount importance. Capital maintenance rules deal with topics suc

European direct taxation

case Law and regulations

Practitioners and researchers with an on-going interest in European direct taxation require ready access to applicable case law and regulations. But access is inadequate if the materials are not well organized and kept current on reliable basis. The key features of this highly useful work ...

Prospectus for the public offering os securities in Europe. Vol. 2

European and national legislation in the Member States of the european economic area

Ed. Dirk Van Gerven. The Prospectus Directive of 4 November 2003 and the Prospectus Regulation of 29 April 2004 permit a single European passport for a prospectus that has been approved by the competent authority of a Member State to be used for the public ...

Fiscal governance in Europe

This book presents a theoretical framework to discuss how governments coordinate budgeting decisions. There are two modes of fiscal governance conducive to greater fiscal discipline, a mode of delegation and a mode of contracts. These modes contrast with a fiefdom form of governance, in which ...

European economic Law

Given the enormous changes clearly evident in the history of the last twelve years, it is not surprising that this second edition of a well- known book - first published in 1996 as EC Commercial Law - is completely new, from its structure and content to its ...

The EC regulation on insolvency proceedings

a commentary and annotated guide

Eds. Gabriel Moss, Ian F. Fletcher, Stuart Isaacs. This practical book provides a complete analysis of the EC Council Regulation on Insolvency Proceedings. This is an essential work for anyone who requires knowledge of insolvency law in the UK or any of the other 26 ...

European tax Law 2009

Ed. Juhani Kesti. The single most authoritative and complete survey of tax systems in Europe. The emphasis is on ease of use, with the layout lending itself to rapid and accurate access to precise information and enabling direct comparisons between countries. Common-format country chapters provide ...

Common consolidated corporate tax base

Eds. Michael Lang...[et.al]. Complying with the Lisbon Strategy set forth by the Council of the European Union in 2001, the European Commission identified corporate taxation across the European Union as one major obstacle to the achievement of a common market. With # today # 27 ...

Hedge fund regulation in the European Union

current trends and future prospects

While hedge funds have been part and parcel of the global asset management landscape for well over fifty years, it is only relatively recently that they came to prominence as one of the fastest growing and most vigorous sub-sectors of the financial services industry. Despite ...

El banco europeo de reconstrucción y desarrollo

El Banco Europeo de Reconstrucción y Desarrollo fue la primera #y a la postre, única- organización internacional creada con el propósito explícito de corporeizar el nuevo orden político y económico que surgía en Europa después de 1989 , es decir, una nueva relación Este-Oeste que sustituía ...

Political accountability and european integration

Eds. Luc Verhey, Philipp Kiiver, Sandor Loeffen. This volume addresses the future of political control and accountability in a European and comparative perspective. It is based on the contributions to an international conference hosted by the Montesquieu Institute (Centre of European Parliamentary History and Constitutional ...

Internacionalización de las inversiones

tratamiento fiscal en España y en la Unión Europea

Dirs. Miguel Ángel Collado Yurrita, Gracia Mª Luchena Mozo, Mª Esther Sánchez López. "La internalización de las inversiones: Tratamiento fiscal en España y en la Unión Europea" es una obra en la que participan profesores universitarios, personal de la Agencia Estatal de la Administración Tributaria ...

La imposición sobre la renta de sociedades en el contexto del Derecho comunitario

Disertar sobre los fundamentos que se encuentran en el Derecho comunitario para informar la tarea de elaboración del IS obliga a abordar materias muy diversas. En primer lugar y como cuestión preliminar, resulta necesario reflexionar sobre la medida en que el proceso de integración europea ...

Law and economics in european merger control

Law and Economics in European Merger Control provides a thorough introduction to the economic theory underlying the regulation of mergers. The central economic concepts of efficiency and welfare are introduced and their role in the foundations of competition law is explained. Market structures of perfect ...

Ec and EEA Law

a comparative study of the effectiveness of european Law

The effectiveness of European Community law is probably the most distinguishing feature of this unique legal order in contrast with classic international law. By contrast, the effectiveness of European Economic Area law (EEA Law), the way this other even more sui generis legal system provides ...

L'Union européenne et la régulation de la concurrence fiscale

Préface du Jacques Malherbe. L'Union européenne et la régulation de la concurrence fiscale Ce livre analyse d'un triple point de vue, économique, juridique et politique, le thème de la concurrence fiscale (une forme de concurrence institutionnelle), en particulier la distinction entre concurrence fiscale ...

Fiscalidad internacional, convenios de doble imposición, referencias comunitarias

doctrina y jurisprudencia de los tribunales españoles y del Tribunal de Luxemburgo (2005-2008)

Elaborado por la Asociación Española de Asesores Fiscales. Este volumen es el quinto de la serie iniciada en 1.998. Quedan, pues, recopiladas, en estos cinco volúmenes, las resoluciones y sentencias desde 1.986, veinte años de jurisprudencia. No podemos decir que la recopilación haya ...