Search results for " fiscal"

Presunciones aplicables en materia de residencia fiscal

2014

Presunciones aplicables en materia de residencia fiscal tanto en el derecho interno como en el ámbito internacional (CDI)

Intergovernmental Fiscal Relations: The Efficiency Effect of Taxes, Transfers, and Fiscal Illusion

2012

The purpose of this paper is to evaluate the efficiency cost of transfers. To this end, we develop a model of individual demand decisions about the provision of a regional public good that encompasses a continuum of tax–transfer scenarios to finance regional public expenditure. We assume that individuals have identical quasi-linear preferences defined over private consumption and the regional public good, that endowment income varies between individuals and regions, and that regions have different predetermined sizes. In an economy-wide resource constrained framework we show that, despite its simplicity, this model is capable of discriminating the efficiency properties of the different scen…

Tribunal compétent pour connaître d'un litige fiscal dans le cadre d'une procédure de redressement ou de liquidation judiciaire

2004

International audience; (T. confl., 26 mai 2003, n° 3354, conflit sur renvoi du TA Rouen, M. et Mme Chorro c/ Directeur des services fiscaux de la Seine Maritime, D. 2003.2010 ; CA Paris, 3e ch. C, 6 juin 2003, Receveur principal des impôts de Corbeil-Essonnes c/ Sté Rémi Bastien)

Testing for public debt sustainability using band spectrum regression analysis "

2014

In this note we focus on the response of the primary surplus to debt (ratios to GDP)over a low frequency band (associated with cycles with period between eight and sixteen years) to filter out business cycle effects. For this purpose, we use band spectrum regression, using both the Fourier Transform and the Discrete Wavelet transform, fitted to pooled panel dataset of 18 EMU countries. The empirical findings give evidence of fiscal fatigue within Eurozone:the response of primary surplus to debt will decrease over a finite debt limit.

La ley del Oeste

2003

Trésor public. Avis à tiers détenteur, Loi du 9 juillet 1991 portant réforme des procédures civiles d'exécution

1993

International audience

Un avis à tiers détenteur antérieur au jugement d'ouverture et portant sur une créance à exécution successive produit ses effets sur les sommes échue…

2004

International audience; (Com. 8 juill. 2003, Savenier c/ Receveur principal des impôts de Neuilly-sur-Marne, pourvoi n° 00-13.309, arrêt n° 1146 FS-P+B, D. 2003, AJ p. 2094, obs. A. Lienhard ; Com. 5 nov. 2003, Sté Mizon-Thoux c/ Banque Nationale de Paris, pourvoi n° 99-20.223, arrêt n° 1484 FS-P+B, D. 2003, AJ p. 2964 et les obs.)

Responsabilité fiscale du dirigeant

2018

International audience; Note sous Cour de cassation (com., QPC), 9 novembre 2017, n° 17-16.464 (F-D), C.

Vers une performance renforcée du recouvrement social ? Les évolutions envisagées par le comité action publique 2022 et leurs conditions de réussite

2019

International audience

Measuring the Regional Incidence of Taxes and Public Expenditure: The Available Methodology and its Limitations

2014

This article reviews the basic methodology used to estimate the regional incidence of taxes and public expenditure, which we call the fiscal incidence approach, and compares it with the cash flow approach, which measures tax revenues and expenditures in terms of the associated monetary cash flows. In this context, it considers critically the particular version of the cash flow approach used in Spain. The article also looks at the different ways in which economists have tried to decompose fiscal balances into a structural or distributive component and a cyclical component, and critically reviews present practices.