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Daňové změny v souvislosti s rekodifikací soukromého práva / The changes of tax law in connection with private law recodificationHrubý, Štěpán January 2013 (has links)
The diploma thesis is focused on assessment of changes in tax law arisen in connection with private law recodification. The first part is focused on private law development in the Czech Republic because the new Civil Code follows historical private law regulation in many ways. The second part is focused on description of possible situation that could occur if the tax law has not been adjusted to private law recodification. The key issue is the assessment of tax solution of chosen recodification changes with pointing out possible obscurities in the tax law.
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Key legal consequences of expropriation of land without compensationGrimm, Wesley Martin January 2020 (has links)
There is an urgent need and constitutional imperative to expedite land reform in South Africa to maintain peace and stability. Against this backdrop, the Presidential Advisory Panel on Land Reform and Agriculture ("the Panel"), in its Final Report dated 4 May 2019, gave input on a proposed constitutional amendment that would permit expropriation of land without compensation ("EWC") to take place in South Africa.
Taking the Panel's work into account, Parliament then gazetted a Bill setting out proposed amendments to section 25 of the Constitution of the Republic of South Africa, 1996 ("the Constitution"). Significantly, the proposed Bill contemplates the first ever amendments to the Bill of Rights in the Constitution since the dawn of democracy in South Africa.
Although the proposed Bill and its associated draft, enabling legislation have put in motion the process to introduce EWC in South Africa, it is uncertain what the key legal consequences of doing so will be. It is particularly uncertain what the key legal consequences of introducing EWC in South Africa will be in light of the impact of the COVID-19 pandemic on South Africa's economy.
This dissertation addresses what some of the key legal consequences of EWC will be. It highlights the myriad of procedural and substantive constitutional legal challenges that await the proposed Bill and its associated enabling legislation. It then analyses the impact of EWC on common law property rights and the law of contract before addressing the impact of EWC on lenders and borrowers where a mortgaged property is the target of an EWC process. Finally, this dissertation addresses the potentially significant and unintended tax consequences that EWC will have on taxpayers and the fiscus and which may, in fact, benefit some of South Africa's wealthiest land owners. / Mini-dissertation (LLM (Mercantile Law))--University of Pretoria, 2020. / Mercantile Law / LLM (Mercantile Law) / Unrestricted
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A comparative study of value added tax collection methods in the context of e-commerce and virtual worlds from a South African perspectiveTheron, Nico 18 July 2013 (has links)
E-commerce and transactions in virtual worlds has monetary value and may lead to actual cash flows. Where real money trade occurs tax authorities are bound to seek ways and means in which to levy and collect taxes (Pienaar, 2008:38). Previous research on the application of the South African income tax laws to transactions in virtual worlds has been conducted. The application of the charging section of the value added tax laws in South Africa has also been researched in the context of e-commerce and transactions in virtual worlds. Limited research has been conducted on the actual value added tax collection methods in the context of e-commerce and transactions in virtual worlds. This study critically analyses the value added tax collection methods employed in South Africa in the context of ecommerce and transactions in virtual worlds and compares the extent of its application to the extent of the goods and services tax collection methods’ application employed in Australia in this context. The study concludes that that the value added tax collection methods employed in South Africa and the goods and services tax collection methods employed in Australia are similar. Special rules have been adopted in Australia to ensure goods and service taxes are collected on the supply electronic goods. This is not the case in South Africa. However, in the case of transactions in virtual worlds, both countries’ collection methods struggle in ensuring value added tax and goods and service taxes is collected where the supplier of a virtual item is foreign in relation to South Africa or Australia. AFRIKAANS : E-commerce en transaksies in virtuele wêrelde het monetêre waarde en mag in sekere omstandighede kontantvloeie tot gevolg bring. Wanneer regte geld verhandel word sal belasting owerhede altyd maniere soek om belasting the hef op die onderliggende transaksies en dit in te vorder (Pienaar, 2008:38). Vorige navorsing rakende die toepassing van die Suid Afrikaanse inkomste belasting wetgewing in virtuele wêrelde is al voorheen gedoen. The toepassing van die heffings artikel in the belasting op toegevoegde waarde (BTW) wetgewing op e-commerce en transaksies in virtuele wêrelde was ook al vorheen nagevors. Min navorsing was gevind wat aleenlik fokus op die invorderings meganismes in die BTW wetgewing in die konteks van transaksies in virtuele wêrelde en e-commerce. Hierdie studie analiseer krities die toepassing van die invorderings meganismes in die Suid Afrikaanse BTW wetgewing in die konteks van e-commerce en transaksies in virtuele wêrelde en vergelyk die toepassing daarvan met die toepassing van die Australiaanse goods and services tax wetgewing se invorderings meganismes in dieselfde konteks. Die studie lig uit dat die twee lande se invorderings meganismes baie dieselfde is. The Australiaanse wetgewing maak egter spesiale voorsiening vir lewerings met betrekking tot e-commerce. Dit is nie die geval in Suid Afrika nie. Met betrekking tot transaksies in virtuele wêrelde sukkel beide lande se invorerings meganismes om seker maak dat BTW en goods and services tax ingevorder word waar die verskaffer nie Suid Afrikaans of Australiaans is nie. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted
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The feasibility of trust as a generation skipping device based on the amendments to the Income Tax Act and the Davis tax committee's report into wealth taxation as well as the potential effect these may have on trustsCrafford, Carel Pieter January 2019 (has links)
A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation) / Trusts are not as desirable as they once were, and every year they seem to become less so. The reason for their increasing undesirability is the heavy tax burden they carry. / NG (2020)
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The international aspects of Canadian income taxation.Peterson, James (James S.) January 1969 (has links)
No description available.
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Some implications of Canadian tax law on growth : effects of the capital cost allowance provisions of the Canadian Income Tax Act. -- 1960.Mendels, Roger Pierre. January 1960 (has links)
No description available.
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Clinical Trials in EU VAT : An Analysis of Interpretations and Applicability of the Concept of Medical Care in EU VAT LawLöfgren, Alicia January 2023 (has links)
VAT plays a crucial role in creating a single internal market in the EU. However, the applicability of VAT rules in regard to the conduct of clinical trials and investigational medicinal products (IMPs) remains uncertain due to different interpretations among the Member States and the lack of case laws regarding clinical trials. This thesis examines the EU VAT Directive and the case law provided by the ECJ using a teleological approach to interpret the concept of medical care and identify applicable provisions for the conduct of clinical trials and transactions involving IMPs. The analysis provides insights into the VAT treatment of clinical trials conducted within the EU.
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Taxation of illegal income: the duty to disclose income delivered from illegal activity and the constitutional right against self-incriminationNtwana, Samkelo Callaway 09 1900 (has links)
Mercantile law / LLM (Tax Law)
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Os princípios e a construção da norma jurídica tributária / Principles and the construction of the rule of tax lawTagliari, Carlos Agustinho 25 October 2007 (has links)
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Previous issue date: 2007-10-25 / This study aims at examining the role principles play in the activity of the interpreter of the
rule of law construction (especially the matrix-rule of tax incidence, RMIT) within the limits
of Brazillian Law´s Democratic State, instituted by a steering and social Constitution
whose principles establish a commitment to eradicate poverty and minimize social
inequality. The major objective, based on premises set by the commonly called linguistic
turn and philosophical hermeneutics , is to analyze the ability that principles have of, in
the above mentioned process of composing the rule, rendering the constitutional tax law
viable. It is thus justified because it may contribute to the study of the function that
principles fulfill in the process of creating a tax law, as well as to a better understanding of
how such participation works, always aiming at achieving real tax justice. The theme is
developed within the scope of the three language dimensions: syntactics, semantics and
pragmatics, based on the relating literature and jurisprudence, and addresses the
following topics: i linguistic construction of reality by means of interpretation; ii the
idea of law as a communication system (of language) composed of principles and rules
(normative language) that build up its repertoire; iii the RMIT s structure; iv the
structure of principles and their function, jointly with rules (both legal norms lato sensu), in
constituting the legal norm stricto sensu; v the general constitutional principles and tax
constitutional principles in their capacity of establishing objective limits ; vi the
interpretation of law from the standpoint of premises established by the linguistic turn and
by Heidegger s and Gadamer s philosophical hermeneutics and its application in the
scope of Brazilian Law s Democratic State; vii the proposal of interpreting law as a
language system, devised by Paulo de Barros Carvalho; viii the law interpreter/enforcer
activity and the path treaded thereby for creating the RMIT, with a focus on the
participation and influence of tax constitutional principles in this process. The study points
out the need to effectively replace juspositivism with (neo) constitutionalism, and
hermeneutics with philosophical hermeneutics, with the ensuing acknowledgement of
principles as determinants of the activity of creating any legal norm. Under Brazilian
Law´s Democratic State instituted by the Constitution of 1988 there is no room for the
mechanical application of rules. Constitutional principles must, therefore, be part of the
RMIT construction, determining the meaning of the rules that state its criteria (material,
temporal, spatial etc.) for the effective concretization of tax constitutional justice and sothat (tax) law fulfills its function as an agent of social change / O presente trabalho pretende examinar a participação dos princípios na atividade do
intérprete de construção da norma jurídica (em especial da RMIT) nos limites do Estado
Democrático de Direito brasileiro, instituído por uma Constituição dirigente e social, cujo
conteúdo principiológico estabelece o compromisso de erradicar a pobreza e minimizar
as desigualdades sociais. Nessa linha, tem como objetivo maior, a partir das premissas
fixadas pelo denominado giro lingüístico e pela hermenêutica filosófica , analisar a
aptidão dos princípios para, no citado processo de construção da norma, viabilizar a
concretização da justiça constitucional tributária. Sua elaboração se justifica, portanto, na
medida em que pode contribuir para o estudo da função dos princípios no processo de
construção da norma tributária, bem como para uma melhor compreensão da
operacionalização dessa participação, tendo sempre em vista a concretização da justiça
tributária. O tema é desenvolvido no âmbito das três dimensões da linguagem: sintática,
semântica e pragmática, com base na literatura e na jurisprudência a ele relacionadas, e
passa pelo exame dos seguintes assuntos: i a construção lingüística da realidade por
meio da interpretação; ii a noção de direito como sistema comunicacional (de
linguagem) constituído por princípios e regras (linguagem normativa), que compõem seu
repertório; iii a estrutura da RMIT; iv a estrutura dos princípios e sua função, em
conjunto com as regras (ambas normas jurídicas lato sensu), na constituição das norma
jurídica stricto sensu; v os princípios constitucionais gerais e os princípios
constitucionais tributários enquanto enunciados jurídicos que fixam valores com alta
carga de indeterminação e enquanto enunciados que fixam limites objetivos ; vi a
interpretação do direito a partir das premissas fixadas pelo giro lingüístico e pela
hermenêutica filosófica de Heidegger e de Gadamer e sua aplicação no âmbito do
Estado Democrático de Direito brasileiro; vii a proposta de interpretação do direito
como um sistema de linguagem formulada por Paulo de Barros Carvalho; viii a
atividade do intérprete/aplicador do direito e o percurso por ele trilhado para a construção
da RMIT, com ênfase à participação e à influência dos princípios constitucionais
tributários nesse processo. O estudo aponta para a necessidade de uma efetiva
superação do juspositivismo pelo (neo)constitucionalismo, e da hermenêutica como
método pela hermenêutica filosófica, com o respectivo reconhecimento dos princípios
como determinantes da atividade de construção de toda e qualquer norma jurídica. No
Estado Democrático de Direito instituído pela Constituição de 1988 não há espaço para a
aplicação mecânica de regras. Os princípios constitucionais devem, assim, participar da
construção da RMIT determinando o sentido das regras que enunciam seus critérios
(material, temporal, espacial etc.) para uma efetiva concretização da justiça
constitucional tributária e para que o direito (tributário) assuma sua função de agente de
transformação social
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The Financial and Tax Law and its Relationship with Private Law / El Derecho Financiero y Tributario y su Relación con el Derecho PrivadoParmenion Espeche, Sebastián 10 April 2018 (has links)
The purpose of this paper is to glimpse as the Tax Law is inserted in the unit of general law, being important for understanding the knowledge of public and private law in general.In the second part of the paper, the author analyzes how private law applies to the financial subsidiary way through forwarding making the tax law itself or by express provision of the civil. He emphasizes in this introduction as dogmatic construction of the tax liability, originated and rationale in civil liability.Finally the author explains how general principles of law necessarily apply to financial law. Thus, the principles of good faith, breach of law, and the doctrine of estoppel, are universal principles applicable to every right and inexcusably financial and tax law. / El presente artículo busca vislumbrar cómo el Derecho Financiero y Tributario está inserto en la unidad del Derecho en general, resultando importante para su comprensión el conocimiento del Derecho Público y Privado. Por ello, el autor analiza cómo se aplica en forma subsidiaria el Derecho Privado al Derecho Financiero a través del reenvío que realiza la propia legislación fiscal o por disposición expresa de la civil. Destacamos en esta introducción cómo la construcción dogmática de la obligación tributaria tuvo su origen y razón de ser en la de la obligación civil.Finalmente el autor explica cómo los Principios Generales del Derecho necesariamente se aplican al Derecho Financiero. Así, los principios de buena fe, abuso del derecho, y la doctrina de los actos propios, son principios universales aplicables a todo el Derecho e inexcusablemente al Derecho Financiero y Tributario.
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