1,720,962 research outputs found
8. Innovation et gestion des grands services publics locaux
No full textHertzog Robert, Dyssli Bernard, El Guernaoui Fathallat, Gillig David, Siat Guy, Trescher Bruno. 8. Innovation et gestion des grands services publics locaux. In: Annuaire des collectivités locales. Tome 16, 1996. pp. 501-561
5. Innovation et gestion des grands services publics locaux, regards sur l'exercice de leurs compétences par les collectivités locales
No full textHertzog Robert, Birnbaum Juliette, Dyssli Bernard, El Guernaoui Fathallah, Pierucci Christophe, Siat Guy, Trescher Bruno. 5. Innovation et gestion des grands services publics locaux, regards sur l'exercice de leurs compétences par les collectivités locales. In: Annuaire des collectivités locales. Tome 18, 1998. pp. 323-404
5- Innovation et gestion des grands services publics locaux
No full textHertzog Robert, Birnbaum Juliette, Dyssli Bernard, El Guernaoui Fathallat, Pierucci Christophe, Schneider Raphaël, Siat Guy, Trescher Bruno. 5- Innovation et gestion des grands services publics locaux. In: Annuaire des collectivités locales. Tome 20, 2000. La réforme de l'intercommunalité. pp. 493-552
5. Innovation et gestion des grands services publics locaux
No full textHertzog Robert, Birnbaum Juliette, Dyssli Bernard, Galland Yannick, Pierucci Christophe, Schneider Anne, Schneider Raphaël, Siat Guy, Trescher Bruno. 5. Innovation et gestion des grands services publics locaux. In: Annuaire des collectivités locales. Tome 21, 2001. La démocratie locale. pp. 533-632
La progressivité de l’impôt sur le revenu des personnes physiques : analyse critique
No full textDroit Public Généra
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
The contributions of the Court of Justice of the European Union and the European Court of Human Rights in the field of taxpayers' procedural rights
No full textLa thèse s'inspire de l'ambition de comparer les jurisprudences respectives de la CJUE et de la Cour EDH relatives aux droits procéduraux des contribuables. Ces deux juridictions ont fait face à la même difficulté de garantir les droits des contribuables lorsque ni les traités constitutifs de l’UE, ni la Convention EDH ne comportent de stipulations à vocation purement fiscale. Toutefois, malgré ce mutisme apparent, la Convention et le droit de l’UE sont de nos jours des sources fondamentales dans le domaine fiscal. A l’image de la CJUE qui s’est servie des stipulations des traités relatives aux libertés de circulation pour contraindre les États à une « harmonisation par le bas » de la fiscalité directe, la Cour EDH a déployé une jurisprudence constructive permettant de donner une perspective fiscale à des stipulations dont ce n’était pas l’objectif premier. La thèse s'intéresse aux apports respectifs des deux juridictions en matière de garanties procédurales des contribuables et vise à rechercher l’existence d’un corpus commun : tous les stades du processus fiscal se voient ainsi abordés, que ce soit au niveau de l’assiette, de la liquidation et du recouvrement de l’impôt mais aussi et surtout au niveau du contrôle et des éventuelles sanctions. La thèse dépasse ensuite le cadre initial afin d’analyser quels instruments juridiques et quels raisonnements les juges de Luxembourg et de Strasbourg ont utilisés pour construire des véritables garanties procédurales des contribuables.The thesis is inspired by the ambition to compare the CJEU's and ECHR’s respective jurisprudences treating issues on taxpayers’ procedural rights. The both Courts faced the same difficulty to guarantee the taxpayers’ rights while neither the EU Founding Treaties, nor the European Convention on Human Rights include stipulations with sheer fiscal purpose. However, despite this apparent mutism, the Convention and the EU law turn out today to be fundamental sources on the field of taxation. Just like the CJEU who impelled the member states to a direct taxation “downward harmonization”, the European Court of Human Rights produced a constructive jurisprudence, which disclosed a fiscal perspective over stipulations that have not been conceived originally under such conception. The thesis aims at the respective contributions the both jurisdictions have delivered in the field of taxpayers’ procedural rights and at researching over the existence of a common corpus : all the taxation phases are thus addressed, regardless of whether it is in the stage of tax base assessment, tax liquidation or tax collection, but as well and mostly so regarding the oversight and the prospective sanctions that could result from. The thesis overpasses afterwards its initial scope in order to examine the jural tools and reasoning the justices in both Luxembourg and Strasbourg have put in place in order to give rise to taxpayers’ real procedural rights
The fight against tax havens in French and American laws
No full textLes scandales financiers survenus ces dernières années et l'hémorragie des recettes fiscales ont remis sur le devant de la scène la lutte contre les paradis fiscaux. Au niveau national, la France et les États-Unis ont mis en place tout un arsenal de dispositifs afin de mettre un terme à l'utilisation des paradis fiscaux. Ils ont renforcé leur législation, qui met l'accent sur la coopération en matière fiscale. L'efficacité de la lutte contre les paradis fiscaux nécessite également une intervention au niveau international. L'Organisation de Coopération et de Développement économiques en est le chef de file et met en œuvre une série de mesures en faveur de la coopération en matière fiscale, tout comme l'Union européenne. C'est donc autour de deux axes que se constitue la lutte contre les paradis fiscaux : l'unilatéralisme et le multilatéralisme.Financial scandals and the massive drain of tax revenue have highlighted the fight against tax havens. At a national level, France and the United States are strengthening their laws in order to eradicate tax havens. They focus on tax cooperation. But the fight has to be also at an international level. The OECD and the European Union are adopting an important series of measures about tax cooperation. The fight against tax havens is organized around two main lines: unilateralism and multilateralism
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
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