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International Juridical Double Taxation from an Ability-to-Pay Perspective under EU Law
The hurdles emerging from the parallel exercise of Member States’ tax sovereignty have been examined by the CJEU and intensely discussed by scholars. By uncovering a paradox in the CJEU’s case law, this groundbreaking book provides a constructive alternative to the deadlock created by the CJEU when ruling that international juridical double taxation, although constituting an obstacle to free movement, is not contrary to EU law. The book – the first in-depth treatment of this perspective – enables taxpayers facing international juridical double taxation to understand how their ability to pay is protected under EU law and the limitations that protection faces. Every aspect of the matte...
A Journey Through European and International Taxation
To some extent, because of his overlapping careers in academia and politics, the renowned tax scholar Peter Essers is known for his influential insight that ‘the effects of taxation on the political balance of power, and vice versa, are always interlinked with other phenomena, such as wars, crises, religious developments and inequalities in society’. In this widely ranging festschrift, thirty-six prominent tax scholars from all across Europe examine the legacy of Peter Essers’ research interests, from the larger philosophical, political, and social factors driving tax history to the reality of the taxing State as experienced by taxpayers and tax officials. The book’s outstanding over...
Entrada de Ativos e Permuta de Partes Sociais no Regime da Neutralidade Fiscal - Uma análise compara
O regime especial da neutralidade fiscal previsto no Codigo do Imposto sobre o Rendimento das Pessoas Coletivas e aplicavel as operac?es de fus?o, cis?o, entrada de ativos e permuta de partes sociais. Estas duas ultimas operac?es, comparativamente com as primeiras, tem merecido pouca atenc?o por parte da doutrina fiscal, n?o obstante as quest?es praticas que em torno delas se suscitam. A presente obra procura colmatar o lapso existente, tratando de forma exclusiva estas duas operac?es. E fa-lo numa perspetiva comparativa, partindo da premissa que elas podem ser sucedaneas entre si, sob certas condic?es. Com efeito, frequentemente a mesma estrutura empresarial final podera ser alcancada por duas vias distintas, com diferencas significativas ao nivel dos pressupostos e exigencias legais, consoante se opte por uma ou por outra operac?o. A entrada de ativos e a permuta de partes sociais s?o abordadas tendo como pano de fundo a neutralidade fiscal, pelo que a presente obra comeca por uma analise deste regime e das suas implicac?es, e finda com o estudo da clausula sectorial anti-abuso, a qual pode determinar a sua desaplicac?o.
Introdução ao Planeamento Fiscal: teoria jurídica
Num verdadeiro Estado de Direito, a cada um deve ser reconhecida a possibilidade de estruturar a vida no sentido que lhe aprouver, contanto que o faça dentro dos limites que o ordenamento possibilita. Assim, o direito à planificação legítima (pessoal, profissional ou gestionária), não pode igualmente deixar de abranger a esfera fiscal, admitindo-se que os contribuintes possam poupar nos impostos, evitando-os. Os problemas surgem quando essas tentativas de evitação não respeitam a letra ou o espírito do ordenamento jurídico e das respetivas normas, transmutando o planeamento em evasão ou fraude, desencadeando reações jurídicas adversas (como as normas antiabuso ou a criminaliz...
The Right to Dress
Presents a global history of dress regulation and debates around how human life and societies should be visualised and materialised.
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A Semana de Lisboa
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The Leatherback Turtle
The most comprehensive book ever written on leatherback sea turtles. Weighing as much as 2,000 pounds and reaching lengths of over seven feet, leatherback turtles are the world’s largest reptile. These unusual sea turtles have a thick, pliable shell that helps them to withstand great depths—they can swim more than one thousand meters below the surface in search of food. And what food source sustains these goliaths? Their diet consists almost exclusively of jellyfish, a meal they crisscross the oceans to find. Leatherbacks have been declining in recent decades, and some predict they will be gone by the end of this century. Why? Because of two primary factors: human redevelopment of nestin...
Redox-Active Therapeutics
This essential volume comprehensively discusses redox-active therapeutics, focusing particularly on their molecular design, mechanistic, pharmacological and medicinal aspects. The first section of the book describes the basic aspects of the chemistry and biology of redox-active drugs and includes a brief overview of the redox-based pathways involved in cancer and the medical aspects of redox-active drugs, assuming little in the way of prior knowledge. Subsequent sections and chapters describe more specialized aspects of central nervous system injuries, neurodegenerative diseases, pain, radiation injury and radioprotection (such as of brain, lungs, head and neck and erectile function) and neg...
