Sep 19, 2013
ISBN 978-3-8329-6851-9
The members of the Federal Constitutional Court have compiled 51 landmark decisions from the years 1957-2010 and had them translated into English.
The decisions cover a broad range of subject-matters, including the conclusion of marriage, maintenance law, custody rights, adoption, divorce, and the right to know one’s parentage. They also illustrate the various ways in which the Basic Law’s protection of marriage and the family influences the interpretation in such diverse fields of law as social, fiscal, prison, press, or municipal law.
The President of the Federal Constitutional Court, Professor Dr. Andreas Voßkuhle, introduces the collection of cases in a preface. The book concludes with a translation of the Basic Law into English. Like the previous volumes, volume five contains indices of key words and statutes, as well as an updated list of all Federal Constitutional Court members since 1951.
Sep 18, 2013
Données bibliographiques / Bibliografische Daten |
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| Auteurs / Autoren: | VALTA MATTHOAS ; KRISTOFFERSSON ELEONOR; LANG MICHAEL; PISTONE PASQUALE; SCHUCH JOSEF; STARINGER CLAUS; STORCK ALFRED |
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| Revue / Zeitschrift: | IN: Peter Lang, 2013, LXVI, 6 graphs, pp. 443-472. |
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| Année / Jahr: | 2013 |
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| Catégorie / Kategorie: | Droit fiscal, Steuerrecht |
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| Mots clef / Schlagworte: | Tax Law, tax secrecy, tax transparency, Taxation procedure |
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ISBN 978-3-631-62746-4/ 978-3-653-02617-7
The issue of tax secrecy and tax transparency plays a significant role not only in academics, but also in general practice. The collection and treatment of information by tax authorities has been a highly discussed issue in recent years, both in the ambit of national legal communities and supra-national organizations, such as the OECD and the EU. The aim of this book is to analyze the approaches taken by different countries to confidentiality arrangements in tax law. This book now allows the reader to get an overview of the tax treatment in 37 countries.
Germany by Matthias Valta
1. Overview
2. Collection of data
3. Specific relationships
4. Sharing information domestically
5. Sharing information internationally
6. Access to taxpayers’ data by the public
7. Access to taxpayers’ data by individuals
8. Consequences of infringements
Sep 18, 2013
| Données bibliographiques / Bibliografische Daten |
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| Auteurs / Autoren: | DUBUT THOMAS; KRISTOFFERSSON ELEONOR ; LANG MICHAEL; PISTONE PASQUALE; SCHUCH JOSEF; STARINGER CLAUS; STORCK ALFRED |
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| Source / Fundstelle: | IN: Peter Lang, 2013. LXVI, 6 graphs, p.411 a.f. |
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| Année / Jahr: | 2013 |
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| Catégorie / Kategorie: | Deutsch, Droit des finances publiques et fiscalité, Droit fiscal, Finanz- und Steuerrecht, français |
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| Mots clef / Schlagworte: | Besteuerungsverfahren, Deutschland, Frankreich, Information dissemination, Informationsverbreitung, STEUERRECHT, Tax Law, Taxation procedure, diffusion de l'information, droit fiscal, procédure de taxation |
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ISBN 978-3-631-62746-4/ 978-3-653-02617-7
The issue of tax secrecy and tax transparency plays a significant role not only in academics, but also in general practice. The collection and treatement of information by tax authorities has been a highly discussed issue in recent years, both in the ambit of national legal communities and supranational organizations, such as the OECD and the EU. The aim of this book is to analyze the approaches taken by different countries to confidentiality arrangements in tax law. This book now allows the reader to get an overview on the tax treatment in 37 countries.
FRANCE by Thomas Dubut
1. Overview
2. Collection of data
2.1. Tools and other means of enforcement
2.2. Protection of the rights of the taxpayer during data collection
2.3. Confidentiality of the data collected
3.. Specific relationships
3.1. Bank secrecy
3.2. Lawyers, tax advisors/accountants and notaries
3.3. Other types of professional confidentiality and particularly
medical professional secrecy
4. Sharing information domestically
5. Sharing information internationally
5.1. DTCs with an exchange of information clause
5.2. TIEAs
5.3. EU instruments
5.4. Council of Europe
5.5. Domestic rules and case law concerning international exchange
of information
5.6. Tax information exchange in practice
6. Access to taxpayers' data by the public
7. Access to taxpayers' data by individuals
8. Consequences of infringements
8.1. General principles of French case law
8.2. Application of these general principles to cases
Juin 7, 2013
Die EU-Komission nannte Gemeinschaftspürüfungen und externe Rotationspflichten als Möglichkeiten der Dynamisierung des teilweise hoch konzentrierten Prüfungsmarktes. Anhand der Beschreibung der beidern Prüfungsmärkte Frankreich und Italien soll untersucht werden inwieweit die geplanten Maßnahmen der EU-Komission eine Verringerung der Konzentration am Prüfermarkt bewirken würde.
Juin 7, 2013
In Frankreich und Itaien werden auch für ausländische Kredit- und Finanzdienstleistungsinstitute deren Wirkungen sich nicht auf das Ausland beschränken zum Steuereinbehaltu und zur Abführung der Steuer verpflichtet. Wesentliche Fragen die sich mit der Einführung der Finanztransaktionssteuer stellen und der Umfang der rechtmäßigen Einbeziehung ausländischer Institute sind Gegenstand dieses Beitrags.
