CEID - Livros e Partes de Livros / Books and Books Parts
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- Proposal for a council directive on BEFIT: an initial assessmentPublication . Pistone, Pasquale; Nogueira, João Félix Pinto; Lazarov, Ivan; Turina, Alessandro; Messina, SergioThis study analyses the critical issues of legal interpretation that might arise from the application of the proposed BEFIT Directive and puts forward possible solutions, focusing on four main areas. The first area (scope) analyses (i) the unequal treatment of companies that the annex may create and the Commission’s delegated power to amend it; (ii) the possible conflict with double tax treaties, namely on PE profit attribution and on ownership non-discrimination rules. The second area (preliminary tax result) emphasises the need for greater coordination with other secondary law, especially the GMT directive. The third area (tax base allocation) evaluates: (i) the issues surrounding losses; (ii) the distortions caused by the transitional 'presumptive' transfer pricing rules on the tax base allocation and the conflict with CJEU case law; (iii) and shows how the unlimited power of Member States to adjust their BEFIT base may undermine the fundamental goals of the proposed Directive. Finally, the fourth area (administration and procedures) shows that (i) the two-tier procedural obligations are hard to reconcile with the spirit of the announced one-stop shop compliance mechanism, and that; (ii) legal uncertainty might arise as to the impact of the proposed Directive on domestic procedural rules.
- Uma reflexão transdisciplinar sobre a pobreza no Dia Internacional da Erradicação da PobrezaPublication . Garcia, Maria da Glória F. P. D.
- Gli sviluppi dell’interpretazione della corte di giustizia dell’Unione Europea in materia di tassazione del fatturatoPublication . Pistone, Pasquale; Nogueira, João Félix Pinto
- The rule of law crisis in Europe: what’s next?Publication . Martins, Patrícia FragosoThe so-called “rule of law crisis” we are facing nowadays in Europe is almost certainly the most complex and profound one the European Union (EU) has faced since the Communities were initially founded. There are several reasons that may justify this statement. I will mention the two that I find the most prominent.
- Rule of law in EuropePublication . Marques, Filipe César; Albuquerque, Paulo Pinto deThis open access book discusses the state of rule of law protection in Europe, by considering recent challenges to judiciary independence in EU countries. The purpose of the book is to advance solutions to such challenges. It looks at the challenges from the perspective of EU law and ECHR law and puts forward solutions for its improvement and paths of action to be taken by EU political institutions to solve the problems. The book consists of communications presented by leading European scholars, judges and prosecutors, in a conference in Lisbon, organised by Prof. Paulo Pinto De Albuquerque and Judge Filipe Marques.
- On the origins of the separation of powers: some historical remarksPublication . Silva, Jorge Pereira daHistory has shown that in societies politically organized as constitutional States, one shall not take for granted the achievements of civilization on which we set our lives.
- PrefacePublication . Garcia, Maria da Glória; Cortês, António
- Princípios de direito natural em SuárezPublication . Cortês, António Ulisses; Universidade Católica Editora
- The twilight of the gods: independence of the judiciary and the rule of law in Europe: independence of the judiciary and the rule of law in EuropePublication . Albuquerque, Paulo Pinto de; Oliveira, Alexandre Au-YongGazing upon today’s European judicial landscape, one may have the feeling that the final battle of the ancient gods of democracy is about to make itself heard. When that gaze extends itself through History, as the title of this paper suggests, we might even hear the notes of Wagner’s magnum opus and all that comes with it, including the eternal return of the same, but strangely different.Different actors in different situations but with the same type of utterances.