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Die Indienstnahme Privater für den Vollzug von Steuergesetzen
English summary: The government often uses private persons and infrastructures for public purposes. Using the enforcement of tax laws as an example, the author of this work studies the requirements under which this is compliant with constitutional law. German description: Die gesetzliche Indienstnahme Privater hat Tradition. Im Jahre 1950 hat Hans Peter Ipsen diese Rechtsfigur entdeckt und das Bundesverfassungsgericht hat sie bald rezipiert. Sie ist auch in der Staatsrechtslehre auf fruchtbaren Boden gefallen, aber kaum vertieft beleuchtet worden. Bislang zu wenig hinterfragte Rechtfertigungsschleifen begreift der Gesetzgeber augenscheinlich als Einladung, Burgern und Wirtschaft neue Pflicht...
Der Syndikus-Steuerberater
The liberal professions are subject to an ever changing legal basis and thus constantly undergo minor or major amendments. A fundamental innovation in the current law governing the liberal professions of tax consultants is the authorization to work as in-house tax consultants. Since 2008, the Tax Consultancy Act has made possible to pursue the profession of in-house tax advisor, while lawyers were allowed to work in-house for decades already, with the last amendment of the legal regulations from 2016. This paper deals with the various legal and practical implications of the interactions between the freelance activity as a tax consultant and the activity of in-house tax consultants in an employment relationship. A detailed comparison of the legal basis for tax consultants with that of in-house lawyers is of special interest in light of the current ambiguous legal situation. Special focus is a thorough analysis of the legal question whether or not an in-house tax adviser can be exempted from the obligatory pension insurance.
O Princípio da Equivalência como Critério de Igualdade Tributária - 2a Edição
O presente texto corresponde à dissertação apresentada a provas de doutoramento na Faculdade de Direito da Universidade de Lisboa e cuja discussão se deu em Dezembro de 2007 perante um júri constituído pelo Vice-Reitor da Universidade de Lisboa, Professor Doutor António Gomes de Vallêra, pelos Professores Doutores Diogo Leite de Campos e José Casalta Nabais, da Faculdade de Direito da Universidade de Coimbra, e pelos Professores Doutores Eduardo Paz Ferreira, Luíz Menezes Leitão, José Luís Saldanha Sanches, Fernando Araújo e Luís da Silva Morais, da Faculdade de Direito da Universidade de Lisboa, tendo merecido deste a aprovação unânime com distinção e louvor. A tese esse...
Kürschners deutscher Gelehrten-Kalender
Each volume includes "Wissenschaftliche zeitschriften."
Bibliographie juridique luxembourgeoise 1997-2013
Dans une série commencée il y plus de cinquante ans et dix-sept ans après sa dernière parution, la 4e édition de la Bibliographie juridique luxembourgeoise recense la production doctrinale luxembourgeoise sur la période 1997-2013, laquelle a pris une ampleur inégalée jusqu’alors, à la mesure de l’inflation normative et de la complexité croissante du droit. Le début de la période couverte correspond également à la création de l’Université du Luxembourg dont la faculté de droit, d’économie et de finance apporte une réflexion nouvelle à l’analyse du droit luxembourgeois, s’ajoutant à celle des praticiens. À l’instar des éditions précédentes, cette bibliographie juridique est agrémentée d’un index analytique, d’une table des matières et des auteurs, afin de faciliter sa consultation. Compilation unique en son genre au Grand-Duché, elle offre à tous ceux désireux de connaître ou d’approfondir l’état du droit luxembourgeois sur une question déterminée une clef d’accès unique aux nombreux et riches écrits qui lui sont consacrés.
An Introduction to Social Psychology
For over 25 years An Introduction to Social Psychology has been combining traditional academic rigor with a contemporary level of cohesion, accessibility, pedagogy and instructor support to provide a definitive guide to the engaging and ever-evolving field of social psychology. This sixth edition, completely revised and updated to reflect current issues and underlying theory in the field, has been specially designed to meet the needs of students at all levels, with contributions written by leading psychologists, each an acknowledged expert in the topics covered in a given chapter. The text benefits hugely from an updated range of innovative pedagogical features intended to catch the imagination, combined with a rigorous editorial approach, which results in a cohesive and uniform style accessible to all. Each chapter addresses both major themes and key studies, showing how the relevant field of research has developed over time and linking classic and contemporary perspectives.
