The Portuguese Tax Arbitration Regime

Author : Nuno Villa-Lobos,Tânia Carvalhais Pereira
Publisher : Leya
Page : 471 pages
File Size : 53,5 Mb
Release : 2015-07-01
Category : Law
ISBN : 9789724061498

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The Portuguese Tax Arbitration Regime by Nuno Villa-Lobos,Tânia Carvalhais Pereira Pdf

Administrative and tax arbitration – grounds and ethical perspective, Manuel Santos Serra Post-modern state, tax law and alternative dispute resolution mechanisms, Joaquim Freitas da Rocha Principles of tax arbitration, João Sérgio Ribeiro The special nature of tax arbitration courts, Nuno Villa-Lobos and Tânia Carvalhais Pereira The material scope of tax arbitration, Paula Rosado Pereira Submission of contributions and levies to tax arbitration courts: present or future? Leonardo Marques dos Santos Joinder of claims and joinder of plaintiffs under tax arbitration, Pedro Miguel Braz Tax arbitration procedure – The subsidiary law, Alexandra Martins and Rita Sousa Tax Arbitration Courts or Tax Judicial Courts: which to choose and what to consider? Francisco Sousa da Câmara An economist’s perspective of tax arbitration in Portugal, António Martins The portuguese experience of tax arbitration - a personal view, Clotilde Celorico Palma The reference for a preliminary ruling of Court of Justice in Portuguese tax arbitration, João Menezes Leitão Tax arbitration courts and preliminary references, Francisco Pereira Coutinho Tax arbitration and the judicial review of automatically exchanged information, Fernando Lança Martins Tax arbitration in oil and gas contracts, Tiago Pedro Rodrigues Arbitration and Brazilian Tax Law: overcoming the dogma of unwaivable tax liability, Leonardo Varella Giannetti and Marciano Seabra de Godoi The taxpayer’s council as an alternative for the resolution of tax conflicts: a precursor of tax arbitration in the Brazilian legal system?, João Ricardo Catarino, Leonardo Varella Giannetti and Luciano Gomes Filippo Resolving international tax disputes: The Emerging role of arbitration and the Portuguese example, C. David Swenson, Crystal A. Thorpe and Jaime Carvalho Esteves

Author : Anonim
Publisher : Unknown
Page : 382 pages
File Size : 53,5 Mb
Release : 2015
Category : Arbitration and award
ISBN : 9724060756

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The Portuguese Tax Arbitration Regime by Anonim Pdf

Author : André Pereira da Fonseca,,Dário Moura Vicente,Mariana França Gouveia,Alexandra Nascimento Correia,Filipe Vaz Pinto
Publisher : Kluwer Law International B.V.
Page : 672 pages
File Size : 43,7 Mb
Release : 2020-08-19
Category : Law
ISBN : 9789403506432

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International Arbitration in Portugal by André Pereira da Fonseca,,Dário Moura Vicente,Mariana França Gouveia,Alexandra Nascimento Correia,Filipe Vaz Pinto Pdf

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.

Author : Nevia Čičin-Šain,Mario Riedl
Publisher : Linde Verlag GmbH
Page : 638 pages
File Size : 52,5 Mb
Release : 2022-10-05
Category : Law
ISBN : 9783709412329

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Justice, Equality and Tax Law by Nevia Čičin-Šain,Mario Riedl Pdf

An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repercussions on all aspects of taxation - direct taxation, indirect taxation, and even tax procedures. For instance, the quest for more justice and equality in profit taxes was the reason why, in October 2021, a historical deal based on a two-pillar solution to address the tax challenges arising from the digitalization of the economy was negotiated within the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting and agreed upon by 137 member countries. It was also the motive behind the shift from a typical vendor collection model to an intermediary collection model supported by centralized registration points in indirect taxes, notably the VAT/GST. Abundant data from the European Union or the OECD signalized an ever-increasing gap between expected VAT revenues and VAT actually collected, making it obvious that the classical system of VAT/GST collection was unable to respond to challenges posed by the digital economy. Therefore, new solutions based on the participation of digital platforms as intermediaries had been introduced. Finally, new technologies, such as blockchain, paved new avenues in enhancing tax compliance. In this context, this volume entitled "Justice, Equality, and Tax Law" contains not only a selection of the best master ́s theses of the full-time LL.M. programme in 2021/2022 but also represents an in-depth analysis of various aspects of this evergreen topic.

Author : Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Ilze Kuniga
Publisher : Linde Verlag GmbH
Page : 300 pages
File Size : 52,8 Mb
Release : 2022-03-16
Category : Law
ISBN : 9783709412268

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CJEU - Recent Developments in Value Added Tax 2020 by Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Ilze Kuniga Pdf

The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. fundamental principles and VAT, VAT treatment of financial services, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

Author : Michael Lang,Georg Kofler,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Patrice Pillet
Publisher : Linde Verlag GmbH
Page : 328 pages
File Size : 55,7 Mb
Release : 2020-11-05
Category : Law
ISBN : 9783709411209

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CJEU - Recent Developments in Value Added Tax 2019 by Michael Lang,Georg Kofler,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Patrice Pillet Pdf

The most important and recent judgments of the CJEU Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. fundamental principles and VAT, administrative cooperation in VAT, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government representatives and tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

Author : Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Rita Szudoczky,Ilze Kuniga
Publisher : Linde Verlag GmbH
Page : 375 pages
File Size : 40,6 Mb
Release : 2024-01-17
Category : Law
ISBN : 9783709413302

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CJEU - Recent Developments in Value Added Tax 2022 by Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Rita Szudoczky,Ilze Kuniga Pdf

The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g., fighting VAT fraud, obligations imposed on digital platforms, taxable person, taxable transactions, place of supply, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives, as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

Author : Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Ilze Kuniga
Publisher : Linde Verlag GmbH
Page : 281 pages
File Size : 45,9 Mb
Release : 2023-01-11
Category : Law
ISBN : 9783709412794

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CJEU - Recent Developments in Value Added Tax 2021 by Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Ilze Kuniga Pdf

The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. taxpayer rights in EU VAT law, bad debt and insolvency in VAT law, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

Author : Adriana Moțatu,Ioana Nely Militaru
Publisher : ADJURIS – International Academic Publisher
Page : 306 pages
File Size : 43,9 Mb
Release : 2017-12-15
Category : Business & Economics
ISBN : 9786069431221

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Diversity and Interdisciplinarity in Business Law by Adriana Moțatu,Ioana Nely Militaru Pdf

This volume contains the scientific papers presented at the Seventh International Conference „Perspectives of Business Law in the Third Millennium” that was held on 24 November 2017 at Bucharest University of Economic Studies, Romania. The scientific studies included in this volume are grouped into six chapters: Business Law and Investments, Criminal Law in Business Context, Business Tax Law, Labor Law, Business Law and Information Society, Environmental Law and Business. The present volume is addressed to practitioners, researchers, students and PhD candidates in juridical sciences, who are interested in recent developments and prospects for development in the field of business law at international and national level.

Author : Fernando Moreira,Shital Jayantilal
Publisher : Academic Conferences and publishing limited
Page : 699 pages
File Size : 44,7 Mb
Release : 2023-09-21
Category : Business & Economics
ISBN : 9781914587832

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ECIE 2023 18th European Conference on Innovation and Entrepreneurship Vol 1 by Fernando Moreira,Shital Jayantilal Pdf

Author : Georg Kofler,Michael Lang,Alexander Rust,Jeffrey Owens,Pasquale Pistone,Josef Schuch,Karoline Spies,Claus Staringer,Rita Szudoczky,Peter Essers,Eric Kemmeren,Cihat Öner,Daniel Smit
Publisher : Linde Verlag GmbH
Page : 281 pages
File Size : 53,8 Mb
Release : 2024-04-17
Category : Law
ISBN : 9783709413418

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Tax Treaty Case Law around the Globe 2023 by Georg Kofler,Michael Lang,Alexander Rust,Jeffrey Owens,Pasquale Pistone,Josef Schuch,Karoline Spies,Claus Staringer,Rita Szudoczky,Peter Essers,Eric Kemmeren,Cihat Öner,Daniel Smit Pdf

A Global Overview of International Tax Disputes on DTC This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 29 most important tax treaty cases that were decided around the world in 2022. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2023 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges, and academics.

Author : Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Alfred Storck
Publisher : Linde Verlag GmbH
Page : 279 pages
File Size : 50,6 Mb
Release : 2022-08-30
Category : Law
ISBN : 9783709412602

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CJEU - Recent Developments in Direct Taxation 2021 by Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Alfred Storck Pdf

CJEU - The most important cases in the field of direct taxation A great number of cases pending before the European Court of Justice (CJEU) concern the fundamental freedoms and state aid in respect of direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is a driving force in the field of direct tax harmonization. All judgments and pending cases, therefore, have to be carefully analysed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and state aid rules are analysed. The analyses are presented by esteemed national and European tax law experts. The authors focus on the preliminary questions submitted to the CJEU by the national courts and the CJEU case law which could be of relevance for driving future judgments. This book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.

Author : Eric Kemmeren,Peter Essers,Stan Stevens,Ton Stevens,Cihat Öner,Michael Lang,Georg Kofler,Jeffrey Owens,Pasquale Pistone,Alexander Rust,Josef Schuch,Claus Staringer,Karoline Spies,Daniel Blum
Publisher : Linde Verlag GmbH
Page : 340 pages
File Size : 41,5 Mb
Release : 2023-11-29
Category : Law
ISBN : 9783709413296

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Tax Treaty Case Law around the Globe 2022 by Eric Kemmeren,Peter Essers,Stan Stevens,Ton Stevens,Cihat Öner,Michael Lang,Georg Kofler,Jeffrey Owens,Pasquale Pistone,Alexander Rust,Josef Schuch,Claus Staringer,Karoline Spies,Daniel Blum Pdf

A Global Overview of International Tax Disputes on DTC This book is a unique publication that provides a global overview of international tax disputes in respect of double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 37 most important tax treaty cases that were decided around the world in 2021. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2022 is a valuable reference tool for anyone interested in tax treaty case law, including tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.

Author : Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Rita Szudoczky
Publisher : Linde Verlag GmbH
Page : 262 pages
File Size : 46,9 Mb
Release : 2024-02-19
Category : Law
ISBN : 9783709413425

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CJEU - Recent Developments in Direct Taxation 2022 by Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Rita Szudoczky Pdf

CJEU - The most important cases in the field of direct taxation A great number of cases pending before the European Court of Justice (CJEU) concern the fundamental freedoms and state aid in respect of direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is a driving force in the field of direct tax harmonization. All judgments and pending cases, therefore, have to be carefully analysed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and state aid rules are analysed. The analyses are presented by esteemed national and European tax law experts. The authors focus on the preliminary questions submitted to the CJEU by the national courts and the CJEU case law which could be of relevance for driving future judgments. This book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.

Author : Michael Lang,Pasquale Pistoen,Alexander Rust,Josef Schuch,Claus Staringer,Alfred Storck
Publisher : Linde Verlag GmbH
Page : 312 pages
File Size : 49,7 Mb
Release : 2020-06-25
Category : Law
ISBN : 9783709410943

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CJEU - Recent Developments in Direct Taxation 2019 by Michael Lang,Pasquale Pistoen,Alexander Rust,Josef Schuch,Claus Staringer,Alfred Storck Pdf

CJEU – The most important cases in the field of direct Taxation A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver’s seat in the area of direct taxation. All judgements and pending cases, therefore, have to be carefully analyzed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. The analyses are presented by esteemed national and European tax law experts. By examining the preliminary questions, the arguments brought forward by the parties and existing CJEU case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.