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Comprehensive study on the advance tax ruling. The main procedural and substantive elements of current tax rulings systems worldwide are investigated, and the legal principles underlying advance tax rulings procedures in the United States, the Netherlands and Italy are identified. In the final chapters, an overview of the status quo of advance tax rulings systems in the EU Member States is followed by a discussion concerning the harmonization of advance rulings systems in the European Union.
There is great concern nowadays regarding the character and position of University studies all over Europe as the result of a possible coordination of University studies. Within this context, the subject of this book is the teaching and research activities of Universities and other European institutions in the field of Church-State relations. Four University scholars, Basdevant-Gaudemet, Puza, Kotiranta and Garcia Pardo, report along similar lines on the situation of University studies in this field in the different countries of the European Union. The first report also contains a historical description of the origins and development of the University studies of Church-State relations.
Slaves were property of their dominus, objects rather than persons, without rights: These are some components of our basic knowledge about Roman slavery. But Roman slavery was more diverse than we might assume from the standard wording about servile legal status. Numerous inscriptions as well as literary and legal sources reveal clear differences in the social structure of Roman slavery. There were numerous groups and professions who shared the status of being unfree while inhabiting very different worlds. The papers in this volume pose the question of whether and how legal texts reflected such social differences within the Roman servile community. Did the legal system reinscribe social diff...
This volume addresses the study of family law and society in Europe, from medieval to contemporary ages. It examines the topic from a legal and social point of view. Furthermore, it investigates those aspects of the new family legal history that have not commonly been examined in depth by legal historians. The volume provides a new 'global' interpretative key of the development of family law in Europe. It presents essays about family and the Christian influence, family and criminal law, family and civil liability, filiation (legitimate, natural and adopted children), and family and children labour law. In addition, it explores specific topics related to marriage, such as the matrimonial property regime from a European comparative perspective, and impediments to marriage, such as bigamy. The book also addresses topics including family, society and European juridical science.
Dante Fedele’s new work of reference reveals the medieval foundations of international law through a comprehensive study of a key figure of late medieval legal scholarship: Baldus de Ubaldis (1327-1400). A student of Bartolus de Sassoferrato, Baldus wrote both extensive commentaries on Roman, canon and feudal law and thousands of consilia originating from particular cases. His writings dealt with numerous issues related to sovereignty, territorial jurisdiction, diplomacy and war, combining a rich conspectus of earlier scholarship with highly creative ideas that exercised a profound influence on later juristic thought. The detailed picture of the international law doctrines elaborated by a ...
Legal Education in the Western World provides an encompassing history of legal education from Ancient Rome to present day Europe and the Americas. Legal education is considered the locus of the formation of professional culture, and in this book Rogelio Pérez-Perdomo contributes to our understanding of its formation by paying attention to how legal knowledge is conceived, the way it is created and transmitted, and the social status of masters, professors, teachers, apprentices and students. He focuses on historical periods and societies that have influenced the current state of legal education. While these are established touchpoints used by historians and supported by a vast bibliographies...
"The book contains a collection of articles on the European Union and the European System of Central Banks (ESCB), the Eurosystem, monetary law, central bank independence and central bank statutes as well as on financial law. The authors are current or former members of the Legal Committee of the ESCB (LEGCO). This book commemorates ten years of work by the Working Group of Legal Experts of the European Monetary Institute and by the LEGCO. It is dedicated to Mr Paolo Zamboni Garavelli, former Head of the Legal Department at the Banca d'Italia and member of LEGCO, who died in 2004."--Editor.
Libertas and Res Publica in the Roman Republic offers some essential ideas for an understanding of Roman politics during the Republican period by analysing two key concepts: libertas (liberty) and res publica (public matter, republic). Exploring these concepts through a variety of different aspects – legal, religious, literary, political, and cultural – this book aims to explain the profound relationship between the two. Through the examination of a rich array of sources ranging from classical authors to coins, from legal texts to works of art, Balmaceda and her co-authors propose new readings that elucidate the complex meanings and inter-related functions of libertas and res publica, in a thought-provoking, deep, but very readable study of Roman political culture and identity.
This collection of self-reflective essays explores the relations between international legal professions and their respective understandings of international law.