Search results for "fiscal"
showing 10 items of 448 documents
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.
Riflessioni sul giudizio di parificazione dei rendiconti regionali
2020
The Italian Court of Auditors (“Corte dei conti”) has jurisdiction and authority to the equalization judgement (“giudizio di parificazione”) of fiscal statements of Italian Regions, which appears as an exam on the legitimacy/rightness of the ways applied by the regional administrations in the construction of their general audit reports taking into consideration the comparison with those decisions assumed in the budget and the adjustments pursuant to the applicable fiscal rules. Therefore, the equalization judgement consists in a check of correspondence, that is to say in the assessment of the variances that, considering the equilibria set forth in the budget, emerge from the final reports, …
Green taxes, quotas and equality : preserving social justice whilst averting climate change
2016
The need for green fiscal reform is urgent in the face of climate change. Some oppose it, however, arguing that such reforms disproportionately burden poorer individuals whose emissions are far smaller than those of wealthier individuals. Defusing these criticisms, this paper argues that this is not an inevitable feature of green fiscal reform. We should adopt a more scientific attitude not only towards climate change but towards testing fiscal proposals to mitigate it, and avoid dividing, with rushed assumptions, responsible voters who care about both equality and climate change.
El valle de Cofrentes a principios del siglo XVII
1995
Se centra este trabajo en algunas de las alteraciones del alejado y fronterizo valle de Cofrentes (Valencia) en la época de la expulsión de los moriscos. Se expone un cuadro de estos últimos a principios del siglo XVII, las destrucciones de la revuelta-expulsión, las dificultades de la repoblación y sus condiciones, el problema de la deuda y el "secuestro" y el fuerte descenso de los ingresos señoriales que, sin embargo, no implican una disminución de la renta señorial por casa.
La abominación que no cesa
2009
Apport partiel d'actif : l'apport de titres de participation peut-il être soumis au régime juridique de la scission ?
2014
International audience; Note sous Cour d'appel de Paris, 4 février 2014, n° 12/16545, C. c/ SAS CA Comunication Multimedia
Fiscalità di vantaggio: Motivazioni ed opportunità – Introduzione
2013
La flessibilità del diritto alla salute
2012
La ricerca affronta il tema della struttura e dell'effettività del diritto fondamentale alla salute nell'ordinamento costituzionale italiano. Si muove dalla descrizione del processo di attuazione costituzionale, dall'evoluzione della giurisprudenza costituzionale sul tema della struttura del diritto alla salute per descrivere la "crisi" del modello italiano di tutela della salute legato alla costruzione di un servizio sanitario pubblico, finanziato a carico della fiscalità generale, universalistico. Si individuano quindi i "fattori di crisi del modello": la crisi fiscale dello Stato, l'apertura del "welfare sanitario" a moduli di "cosiddetta" "concorrenza regolata"; il processo d'integrazio…