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Politically Incorrect
Throughout his tenure as the first black Springbok coach, Peter de Villiers was in the news, and not always for the right reasons. His battle to be accepted and respected by the rugby fraternity started from the moment his appointment was announced, when his new boss admitted that De Villiers had got the job for reasons ‘other than only rugby’. In his four years as Bok coach, De Villiers experienced huge successes – a series win over the British & Irish Lions and a Tri Nations trophy – but he also suffered the ignominy of coming last in the Tri Nations and seeing his World Cup dream shattered by the controversial officiating of referee Bryce Lawrence. In addition, his outspoken natur...
Tax Aspects of Fiscal Federalism
This book examines the extreme complexity and the evolution of taxing authority towards a progressive increase in the local governments’ taxing powers. - IBFD website
International Tax Law
With a century of solid theory behind it, tax law confronts a new reality: the weakening of the tenacious link between the sovereignty of states and taxation. Yet it is to the continuity of certain themes and principles inherent in the various national tax systems that tax law scholarship continues to look, even as it develops new principles designed to meet the expanding processes of internationalization. This completely updated collection of essays offers an expert comparative analysis, conducted by a sample of the best international tax law scholars, of the fundamental theory of tax law and of the prospects in the near future of tax legislative systems. The emphasis falls naturally on tax...
Fixing the Euro Within the National Constitutional Guardrails
EU fiscal integration is indispensable to establishing a stable single currency in the long run. However, this integration is proving ever more difficult in light of increasing national constitutional opposition. The author of this groundbreaking book shows that this dilemma between EU fiscal integration and national constitutional limits can be refuted. He provides a structured, comparative overview and outlook on how the available national constitutional space can be adapted to the political aspirations aiming at implementing EU fiscal integration steps while at the same time effectively protecting the national constitutional values at stake. Beginning with a macro-comparative assessment o...
Fiscal Rules - Limits on Governmental Deficits and Debt
This book examines legal limitations on government deficit and debt and its impact on the ability of nations to provide services to their residents. It studies constitutional and statutory limitations, as well as those imposed by international treaties and other instruments, including those of both the European Union and the International Monetary Fund. The book contains a general report examining the fiscal rules that govern the budgets and expenditures of nation states. The general report is followed by a special report which covers the limits imposed by the European Union and by the smaller group of countries constituting the Eurozone. Ten national reports, describing the limits in their respective countries, form the basis of the general report. These countries include eight members of the European Union (five of which use the Euro and three of which do not), one other European state and one non-European state. The reports include two countries in which constitutional “debt brakes” limit national deficit and debt.
Der Stabilitätsrat
Im Jahr 2009 hat der Gesetzgeber im Rahmen der Foderalismusreform II nicht nur eine "Schuldenbremse" eingefuhrt, sondern auch ein neues Gremium: Den Stabilitatsrat. Dieser soll u.a. die Haushaltswirtschaft von Bund und Landern uberwachen. In der Wissenschaft fand dieses Gremium bisher nur wenig Beachtung. Diese Lucke will Marius Thye schliessen: Er befasst sich ausfuhrlich mit den Rechtsgrundlagen der Arbeit des Stabilitatsrates, seiner Organisation, Arbeitsweise und seinen unterschiedlichen Aufgaben, und ordnet ihn in das System der deutschen Finanzverfassung ein. Als Jurist und Staatswissenschaftler versucht der Autor dabei zwischen verschiedenen Disziplinen zu vermitteln: Er greift okonomische Erkenntnisse auf und fuhrt diese in rechtspolitische und -wissenschaftliche Diskussionen ein. Gleichzeitig macht er Okonomen die rechtlichen Grundlagen fur die Stabilitatsratsarbeit verstandlich. Skeptisch ist der Autor mit Blick auf die Frage, ob der Stabilitatsrat di e nachhaltige Tragfahigkeit der offentlichen Haushalte durch eine effektive Haushaltsuberwachung sichert.
Constitutional Law and the EU Balanced Budget Principle
Exploring the balanced budget rule as an economic standard and as a legal principle, this book explains the context and content of the balanced budget rule and presents a critical appraisal of its impact on legal systems, political institutions and social values, and particularly an evaluation of its constitutionalization in the European and national legal systems. Examining a range of perspectives on the balanced budget rule as a legal principle, a series of chapters investigate the feasibility and effectiveness of the balanced budget rule. The book considers the impact this may have on the separation of powers within the state, on democratic decision-making, on the European social model an...
The Times Index
Indexes the Times and its supplements.
§§ 103-128
This comprehensive commentary goes beyond actual insolvency law to deal with the execution and reorganization of all legal relationships associated with and affected by it, also taking into account the legal areas that are affected by insolvency.
