La Champagne Sud is rather an oral tradition, but the Etienne de Givry (1395-1426) pioneer in the drafting of the accounts of the Bishop. Oral means have little place in the stability of these monetary documents, as the general receiver relies on different media to cover debts, compulsory letters or...

The French tax system enables taxpayers to obtain an opinion from the administration on a proposed arrangement or transaction by means of an application for a preliminary ruling. Until now, these rulings were secret, with no text obliging the administration to publish them. Official reports address...

<p><strong>Objective –</strong> Islamic Banking is closely related to the real sector. Then, its operation should reflect the real sector which is expected to contribute to the sustainable economic growth. Nevertheless, Islamic banks are still benchmarking the price of their products (profit sharing...

Summary: I. Introduction. From Skouris to Lenaerts. — II. First part. Developments in the case-law of European Union law. 2.1. The limits of fundamental rights and EU law: privacy and equality. 2.2. The construction of the European area of freedom, security and justice. 2.3. Offences in tax matters...

Summary: I. Introduction. — II. The State of Integration. 1. Proposal to deepen the Economic and Monetary Union. 2. Brexit: Agreement on the terms of the Brexit transition period. 3. Luis de Guindos, Vice-President of the ECB. — III. General issues of current economic issues. 1. ECB: Announcement of...

(Series Information) European Papers - A Journal on Law and Integration, 2021 6(2), 1097-1116 | European Forum Insight of 29 October 2021 | (Table of Contents) I. Introduction. - II. The facts of the cases. - III. The annulment of the commission's decision in the Amazon case. - IV. The court dismiss...

The doctoral thesis entitled ‘Protection of triburary claims: relevance or interference’ is intended to study the conduct of the tax claim when insolvency proceedings are declared against the person liable for payment. As a multipley study, the work is based on two legal disciplines, insolvency and...

This article attempts to illustrate some aspects of the relationship between financial innovation and taxation without ambition. Three angles of view are taken to illuminate the subject. The first explores the existing relationship between tax rulings linked to state budgets and their implications f...

peer reviewed In this presentation, I will outline how the EU constitutional framework reacts against harmful tax competition, in addition to showcasing the limits and negative consequences of that approach.

The praise for foresight in general and strategic business foresight in particular is no longer to be done. In a context of crisis, businesses have an urgent need to anticipate change, in the interests of survival. This momentum is the same among the small and medium-sized enterprises in the tax rul...

The Constitution of the Republic of Ecuador, in Article 300, has not included the principle of ability to pay as one of the maximum values that shape the national tax system. However, through several judgments, the Ecuadorian Constitutional Court has issued very valuable rulings on the importance of...

This contribution deals with tax ruling in Poland, its evolution, evaluation of legal solutions concerning it, as well as the practice of issuing those rulings by competent tax authorities. The main objective of the contribution is to confirm the hypothesis that legal regulations concerning tax ruli...

The ZFM model can be seen as an example of successful public politics because it has contributed over the past 50 years to the development of the region. This article deals with the legal nature of the tax incentives offered by the ZFM. The discussion on this topic is striking and very important for...

The notion of fiscal aid is becoming crucial in determining the relationship between supra-national integration and national tax sovereignty; the selectivity criterion is often key in the assessment of compatibility of fiscal measures with Article 107(1) TFEU. Therefore, the notion of sele...

in recent years, the global economy has been forced to evolve due to various factors, such as the origins of the digital economy, the strengthening of international trade relations and the perennial pursuit of capital investors for higher returns. All of this has given impetus to international marke...

This paper investigates whether the ‘Euro crisis’ has altered the Court of Justice’s legal reasoning in the area of the four freedoms and direct taxation. In view of the tremendous budgetary implications of the Court’s judgments in the area of direct taxation, this paper departs from the hypothesis...

The article is of a scientific-research nature. The author discusses the problem of limits of judicial review of discretionary decisions made by taxation authorities, which aim at applying relief in payments of tax liabilities under Polish regulations and case-law of administrative courts. It may be...

This document refers to tax issues that entered into force as of the first of January this year. And the first resolutions of the SCJN.

(CJEU, 7th Ch., 30 January. 2020, case C-156/17 (1st esp.), Köln-Aktienfonds Deka v Staatssecretaris van Financiën; CJEU, 6 rd Ch., 21 January. 2020, case C-613/18 (2nd esp.), Estado do Canadá v Autoridade Tributária e Aduaneira; CJEU, 5th Ch., 2 April. 2020, Case C-458/18 (3nd esp.), ‘GVC Services...

The purpose of this article is to argue that the proportionality test and the proper reasoning of tax rulings should be considered as a rule, and imprisonment as the exception, defeat, which will be based on a unified inter-American legal standard based on a conventionality review, which will raise...

The paper discusses the issues of the actions and measures of tax authorities challenged by taxpayers before the administrative justice and thus serves as a contribution to the discussion on efficiency of tax authorities and public administration in general. The authors first address the currently d...

Advance tax ruling represents a missing link in Serbian tax law. It is aimed at advancement of taxpayers' legal certainty and deals with the tax treatment of their future transactions. By issuing a ruling at the taxpayer's request, the tax administration obliges itself to issue a tax decision with s...

Shiite jurisprudence is constantly changing. With the victory of Islamic revolution and rule of community jurisprudents, many questions relating to area of jurisprudence in the Islamic community were shifted to system of jurisprudence where jurisprudent approaches opted to answer them thanks to thei...

The article deals with the problematic of evolution of regulation of tax rulings. The author indicates the main trends in this process. The most important is that more and more often the holder of the tax ruling is not protected by it. The lack of protection is justified by the desire to combat tax...