Search results for "Dret financer"
showing 9 items of 9 documents
The new player in international taxation: The Automatic Exchange of Information on financial information
2021
The article highlights the progress of international taxation in the fight against the concealment of income in offshore jurisdictions and exposes the lights and shadows of the current legal framework for the exchange of information on bank accounts. The author examines the major problems of international taxation and how corporations avoid paying taxes in their jurisdictions and how it affects the financial sphere. The article studies bank secrecy with its harmful aspects and develops the solution to resolve the current issues. As a conclusion, the author focuses on cooperation between tax administrations and the positive outcomes from transparency and information exchange measures on the …
Opinion statement ECJ-TF 4/2014 of the CFE on the decision of the European Court of Justice of 23 January 2014 in SCA Group Holding BV et al. (joined…
2015
This Opinion Statement analyses the Court's decision in Joined Cases C‑39/13, C‑40/13 and C‑41/13, SCA Group Holding BV et al, of 12 June 2014, concerning the question whether the Netherlands violate the provisions on freedom of establishment if they refuse to form a "fiscal unity" ("fiscale eenheid") between domestic companies in cases where one or more intermediate companies are residents of another Member State (C-39/13 and C-41/13) or (2) the common parent company of two domestic sister companies is resident in another Member State (C-40/13). The Dutch "fiscal unity" treats separate entities as one taxable unit for corporate income tax purposes and hence enables, e.g., the full consolid…
Opinion statement ECJ-TF 2/2015 of the CFE on the decision of the European Court of Justice in Commission v. United Kingdomm ('final lossess') (case …
2016
This is an Opinion Statement prepared by the CFE ECJ Task Force on Case C-172/13, European Commission v United Kingdom, which was decided by the Grand Chamber of the Court of Justice of the European Union (ECJ) on February 2015. This case is in some ways a follow-up to the ECJ's decision in Marks & Spencer and comments on whether the legislative amendments introduced by the United Kingdom are sufficient to ensure compliance with European Union law. After illustrating the case, arguments of the parties and decision of the Court, this Opinion Statement will focus on selected critical points from the Courts decision and Advocate General Kokott's opinion.
Opinion statement ECJ-TF 3/2014 of the CFE on the decision of the European Court of Justice of 23 January 2014 in DMC (Case-164/12), concerning taxat…
2015
This is an Opinion Statement prepared by the CFE ECJ Task Force1 on Case C-164/12, DMC. After illustrating the facts of the DMC case and the preliminary questions, this document will focus on selected critical points from this case by pointing out some differences between it and its most immediate relevant precedent, National Grid Indus, which has been the subject of a previous Opinion Statement by the CFE.4
Opinion statement ECJ-TF 1/2015 of the CFE on the decision of the European Court of Justice in Commission v. Spain (Case C-127/12) and Commission v. …
2016
The cases Commission v. Spain (C-127/12) and Commission v. Germany (C-211/13) have common features and in both cases the ECJ (second and third chamber) held that the two national measures at issue were contrary to the free movement of capital ensured under Art 63 TFEU and under Art 40 of the EEA Agreement. Both cases were decided without an opinion from the designated Advocates General, Kokott and Mengozzi, respectively.
A review of entrepreneurship education research and practice
2022
El emprendimiento ha acaparado cada vez más la atención del legislador debido a la necesidad de promover el desarrollo económico y la creación de empleo. Entre los factores que impulsan el emprendimiento, la educación emprendedora reviste especial importancia. Este artículo aborda la educación emprendedora desde la perspectiva de la investigación y la práctica. En primer lugar, se discute si el talento emprendedor nace o se cultiva. En segundo lugar, se revisan los diferentes enfoques de la educación emprendedora, especificando sus características distintivas. A continuación, se examina la investigación en torno al potencial de la educación emprendedora a la hora de despertar las intencione…
LA CALIFICACIÓN DE LOS ESTABLECIMIENTOS PERMANENTES EN LAS OPERACIONES INTRACOMUNITARIAS: LAS TRANSFERENCIAS DE BIENES, LAS VENTAS DE BIENES EN CONSI…
2021
La calificación como establecimiento permanente o no de un almacén, depósito o centro logístico por un proveedor extranjero en el Estado miembro de llegada de los bienes introducirá una pluralidad de escenarios distintos en sede del IVA. El análisis conjunto de las transferencias de bienes, los Acuerdos de Venta de Bienes en Consigna (AVBC) y las operaciones triangulares, a la luz de la noción de 'establecimiento permanente' y su problemática jurisprudencial, permitirá visualizar cómo la presencia de un almacén o estructura similar va a influir en la determinación del sujeto pasivo y en las reglas de tributación de estas operaciones intracomunitarias.
A new look at the meeting clustering effect
2021
PurposeThe study aims to test the existence of a meeting clustering effect in the Spanish Stock Exchange (SSE).Design/methodology/approachThis paper studies the relationship between the clustering of annual general meetings and stock returns in the SSE. A multivariate analysis is carried out in order to analyse the relationship between monthly returns and the clustering of general meetings in the SSE.FindingsThe authors show that meeting clustering exists and that some months exhibit significant and positive additional returns related to the holding of ordinary or extraordinary general meetings.Research limitations/implicationsThe authors have explored some possible explanations for the mee…
Tema 7. L' Impost sobre societats
2013
El text forma part dels materials docents programats mitjançant l'ajut del Servei de Política Lingüística de la Universitat de València. En este document es fa una exposició dels aspectes essencials de l'Impost sobre Societats vigent a Espanya. Es tracten els seus elements d'identificació i de quantificació, com ara el subjecte passiu, el fet imposable, la base imposable i el tipus de gravamen. També es parla dels seus règims especials, en especial del dedicat a les "empresas de reduïda dimensión". Finalment es determinen alguns aspectes formals a què està sotmés el subjecte passiu, com ara, la comptabilitat o la presentació de l'autoliquidació anual. This paper provides a summary of the ke…