Abstract/Sommario: Le domande riconvenzionali nell'arbitrato sugli investimenti. Ritenere gli investitori stranieri responsabili di violazioni del diritto internazionale

Abstract/Sommario: Questo Commentario analizza la storia, la tecnologia, gli usi, la legalità e l'elusione del geo-blocking, che interessa clienti e imprese sia all'interno che all'esterno dell'UE. Marketa Trimble esamina tutte le disposizioni del Regolamento UE 2018 sul geoblocking, comprese quelle relative all'accesso non discriminatorio alle interfacce online, ai beni e servizi e ai mezzi di pagamento.

Caratteristiche principali:
● Analizza in dettaglio ogni articolo del Regolamento UE 2018 sul Geo-B ...; [Leggi tutto...] Questo Commentario analizza la storia, la tecnologia, gli usi, la legalità e l'elusione del geo-blocking, che interessa clienti e imprese sia all'interno che all'esterno dell'UE. Marketa Trimble esamina tutte le disposizioni del Regolamento UE 2018 sul geoblocking, comprese quelle relative all'accesso non discriminatorio alle interfacce online, ai beni e servizi e ai mezzi di pagamento.

Caratteristiche principali:
● Analizza in dettaglio ogni articolo del Regolamento UE 2018 sul Geo-Blocking
Esamina in modo approfondito la storia dell'iter legislativo del regolamento.
Esplora il rapporto tra il geoblocking e altre aree del diritto, in particolare il diritto d'autore e il diritto della concorrenza.
Delinea lo sviluppo del progetto del mercato unico digitale dell'UE, che ha portato all'adozione del regolamento sul geoblocking.
Riassume la prima revisione del regolamento da parte della Commissione europea e segue l'attuazione e l'applicazione del regolamento.

Questo Commentario è una risorsa completa ed essenziale per gli avvocati e i giudici che interpretano e applicano il Regolamento UE sul Geo-Blocking, per le autorità che assistono i consumatori che rientrano nel campo di applicazione del Regolamento e per i responsabili politici e gli esperti di tecnologia che lavorano con il Regolamento. Si rivolge a studenti e ricercatori di diritto commerciale, diritto della concorrenza, diritto informatico, diritto dell'UE, proprietà intellettuale e diritto dell'informazione e della tecnologia.

Abstract/Sommario: is a first-of-its-kind book that brings a combined public international law and European Union law perspective to bear on certain directives – primarily the Parent-Subsidiary Directive, the Merger Directive, the Interest and Royalty Directive, and the Anti-Tax Avoidance Directives – and their interaction with tax treaties concluded by EU Member States. In this book, the author examines the effect of directives on both the interpretation and application of tax treaties in depth.



...; [Leggi tutto...] is a first-of-its-kind book that brings a combined public international law and European Union law perspective to bear on certain directives – primarily the Parent-Subsidiary Directive, the Merger Directive, the Interest and Royalty Directive, and the Anti-Tax Avoidance Directives – and their interaction with tax treaties concluded by EU Member States. In this book, the author examines the effect of directives on both the interpretation and application of tax treaties in depth.



What’s in this book:

Shedding light on how directives can affect, or are allowed to affect, tax treaties, the book contains detailed analyses of the following aspects:

status of directives under public international law;
whether national law aimed at implementing a directive may be able to override a tax treaty or may be overridden by such a tax treaty;
whether the lex posterior and lex specialis conflict rules under public international law are applicable to conflicts between directives and tax treaties;
the role of directives under the interpretative provision of the Vienna Convention on the Law of Treaties, the OECD Model Tax Treaty and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting;
legal basis and application of the duty of consistent interpretation to tax treaties; and
scope of the primacy of directives with respect to tax treaties.

Abstract/Sommario: European VAT Law as Interpreted by the Court of Justice is a good handbook systematically summarizing the rules from a thorough analysis of the VAT (value added tax) Directive. VAT is often considered the most important development in tax of the past century. Although generally successful – it can account for a large proportion of state revenue – it has spawned its own set of complex problems that require a corresponding set of legal skills to resolve. This book is a study of the Europ ...; [Leggi tutto...] European VAT Law as Interpreted by the Court of Justice is a good handbook systematically summarizing the rules from a thorough analysis of the VAT (value added tax) Directive. VAT is often considered the most important development in tax of the past century. Although generally successful – it can account for a large proportion of state revenue – it has spawned its own set of complex problems that require a corresponding set of legal skills to resolve. This book is a study of the European VAT legislation and has taken into consideration every VAT case ever decided by the Court of Justice of the European Union (CJEU) (more than 850 in all).



What’s in this book:

The rules – and their applications – for such VAT matters as the following are clearly described with examples:

distinction between supplies of goods and services for VAT purposes;
bundled supplies;
intra-Community acquisitions;
when tax liability starts and ends;
place of supply rules and their exceptions;
exemptions in the real estate, finance, and insurance sectors;
import and export exemptions;
right to deduct VAT;
abuse of rights;
the problem of incorrect invoices;
refund of VAT; and
special schemes.