Fundamentals of EU VAT Law

Fundamentals of EU VAT Law

Author: Frank Nellen

Publisher: Kluwer Law International B.V.

Published: 2020-08-19

Total Pages: 661

ISBN-13: 9403523441

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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.


The Regulation of the Legal Profession in Ireland

The Regulation of the Legal Profession in Ireland

Author: Maeve Hosier

Publisher: Quid Pro Books

Published: 2014-08-17

Total Pages: 328

ISBN-13: 1610272595

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The Regulation of the Legal Profession in Ireland is a new and insightful exploration of history, controversy and reform relating to the Irish legal system. During recent legislative debate over a professional reform bill, Alan Shatter--then the Minister of Justice in Ireland--publicly called this study, in its earlier form as a dissertation, "marvellous," and stated that it "should be compulsory reading for us all." He noted that the thesis "sets out the history of the legal profession and how it evolved. It evolved continually until approximately 1870 and then went into paralysis and nothing has changed since. ... It is extraordinarily curious that people think the world stopped in 1870." Professor Laurent Pech, formerly of the School of Law at NUI Galway and now Head of the Law Department at Middlesex University London, has stated that this study "makes a decisive contribution to the on-going scholarly and policy debates on this issue, by evaluating the present regulatory framework and offering a number of suggestions to improve it in a context of increasing transnationalisation of the market for legal services." He added that Hosier's "innovative approach to the problem of lawyers' misconduct is, in particular, worth noting. This aspect of her work has the potential to help alleviate a problem which has been extremely costly for both the legal profession and wider society alike. Her doctoral research also provides a valuable insight into the impact of the Troika upon the regulation of the legal profession in so-called 'bailed-out countries.'" Professor Pech concluded that the author "should be congratulated for having made an exceptional contribution to the current debate on the regulation of the legal profession both nationally and internationally. I have no doubt that her original and thought-provoking work will be useful to policy-makers and scholars alike." This book features Professor John Flood's new, substantive introduction, explaining the worldwide implications of professional reform efforts, the financial crisis that precipitated them, and the relation to regulation of the legal profession in other countries. It also includes the author's notable examination of the effect of the Troika's bailout conditions on law reform possibilities in Ireland. This part of the book was presented in the US at the 2013 annual conference of the Law and Society Association. Finally, the book adds a section on 2014 developments in reform efforts in Ireland. A powerful new addition to the Dissertation Series from Quid Pro Books.


Legal Interpretation of Tax Law

Legal Interpretation of Tax Law

Author: Robert F. van Brederode

Publisher:

Published: 2017

Total Pages: 0

ISBN-13: 9789041184733

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Legal Interpretation of Tax Law' is a comprehensive multi-jurisdiction survey of the interpretation of the corporate income tax and VAT and GST or other general sales tax laws. As a result of the globalization of trade and business, tax departments and their external advisors are increasingly required to deal with the tax law of foreign jurisdictions. Effective consulting, whether internal or external, requires not only knowledge of tax law per se but also of how tax law is explained and interpreted by the courts of foreign jurisdictions. This book is the first to deal comparatively with tax law interpretation in economies engaged in cross-border investment at a global level.00The introduction outlines the theoretical approaches to legal interpretation in general and gives an overview of issues and topics relevant to taxation ? designed to help readers understand the jurisdictional chapters that follow. Each author pays detailed attention to such documentary elements as explanatory memoranda, administrative rulings, judicial precedents, judgments of foreign courts, legislative debates, and OECD guidelines.


The Futures of Legal Education and the Legal Profession

The Futures of Legal Education and the Legal Profession

Author: Hilary Sommerlad

Publisher: Bloomsbury Publishing

Published: 2015-03-26

Total Pages: 240

ISBN-13: 1782255869

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We are currently witnessing an unprecedented transformation in the legal profession and legal education. The Legal Services Act 2007 and the Legal Aid, Sentencing and Punishment of Offenders Act 2012 have both enabled and necessitated dramatic structural changes to the profession, as well as impacting on its ethos and ethicality. The recent Legal Education and Training Review (LETR) promises similarly dramatic change to the provision of legal education, reflecting the shifting landscape of both the legal professional market and Higher Education in general. These transformative changes bring both exciting opportunities and challenges with which everyone involved in the law – from University lecturers, to Senior Partners in leading law firms, to the judiciary – must grapple. This edited collection comprises a selection of papers presented at the 2nd conference of CEPLER, Birmingham Law School's Centre for Professional Legal Education and Research. The aim of the Conference, and thus this collection, was to bring together leading academic scholars, senior figures from professional practice, policy-makers, and representatives of the regulatory authorities, to reflect on the key issues arising from this transformative moment. As such, this volume of essays covers diverse ground, from curriculum development to professional theory, enriched and enhanced by the range of backgrounds and perspectives of its contributors.


Value Added Tax Fraud

Value Added Tax Fraud

Author: Marius-Cristian Frunza

Publisher: Routledge

Published: 2018-12-07

Total Pages: 324

ISBN-13: 1351580965

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Serving as an introduction to one of the "hottest" topics in financial crime, the Value Added Tax (VAT) fraud, this new and original book aims to analyze and decrypt the fraud and explore multi-disciplinary avenues, thereby exposing nuances and shades that remain concealed by traditional taxation oriented researches. Quantifying the impact of the fraud on the real economy underlines the structural damages propagated by this crime in the European Union. The ‘fruadsters’ benefit when policy changes are inflicted in an economic space without a fully fledged legal framework. Geopolitical events like the creation of the Eurasian Union and 'Brexit' are analyzed from the perspective of the VAT fraud, thereby underlining the foreseeable risks of such historical turnarounds. In addition, this book also provides a unique collection of case studies that depict the main characteristics of VAT fraud. Introduction to VAT Fraud will be of interest to students at an advanced level, academics and reflective practitioners. It addresses the topics with regards to banking and finance law, international law, criminal law, taxation, accounting, and financial crime. It will be of value to researchers, academics, professionals, and students in the fields of law, financial crime, technology, accounting and taxation.


VAT and the NHS

VAT and the NHS

Author: Martin Kaney

Publisher: Spiramus Press Ltd

Published: 2016-09-21

Total Pages: 233

ISBN-13: 1907444718

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VAT & the NHS is both a reference manual and a practical guide to managing VAT in the NHS. The book provides a comprehensive overview of VAT in the context of the NHS. It does not assume that readers are specialists in either subject, which means it should have a wide appeal among finance staff within the NHS as well as general practitioner accountants and VAT consultants. The second edition of VAT & the NHS is based on published HMRC and HM Treasury guidance and policy and on current case law and legislation in force as at 30 June 2016 and is revised to include the recent structural changes in the NHS and developments arising from the Budget 2015 and 2016 (as well as the potential implications of Brexit). The book helps to identify all of the issues in the tax relevant to the NHS and in a logical analysis explain these from an NHS compliance perspective and in relation to the organisational activities of the NHS (providing further references where appropriate if more detailed information is required). For reference there is a Glossary of Terms, a list of Definitions and a list of References. “The book provides a comprehensive overview of VAT in the context of the NHS. It does not assume that readers are specialists in either subject, which means it should have a wide appeal among finance staff within the NHS as well as general practitioner accountants and VAT consultants. VAT and the NHS should help tax practitioners who act for clients affected by the continuing organisational change within the NHS. It is certainly a welcome addition to my own library.” Taxation magazine (on the first edition)