16 research outputs found
Legal Interpretation of Tax Law: Italy
No full textThe article analyzes different types of interpretations of tax law, such a strict interpretation , purposive interpretation of tax laws, extensive interpretation, anti-avoidance interpretation, and also discusses interpretive tax norms and guidelines and the interpretation of tax treaties and the role of the OECD Commentary
Lutheran Views on State and Taxation
No full textAt the threshold of the sixteenth century, the Lutheran Reformation proposed a new articulation of powers within the Holy Roman Empire. In the lands where the Reformation was successful, immunities and privileges for the clergy were abolished, monasteries and other places of worship were closed, and many of the ecclesiastical competences were transferred to the state. Martin Luther, Philip Melanchthon, Johannes Brenz, and other theologians saw the prince as a divine authority. The prince had to care for the spiritual and material well-being of his subjects. He was legitimized to charge taxes, but if he abused of his powers, his subjects could disobey him. Luther, Melanchthon, Brenz supported the princely activity and encouraged the payment of taxes as a necessity for the maintenance of the state. However, they also voiced the interest of the poor and those who could not afford the payment of taxes
VAT and Insurance : The European Union
No full textIn European VAT, insurance is exempt from the tax. Determination of the scope of exemption for ‘insurance and reinsurance transactions, including related services performed by insurance brokers and insurance agents’ is far for being clear in the light of the wording, purpose and context of Article 135(1)(a) of the VAT Directive. The Court of Justice has clarified the concepts enacted in that provision to a large extent in its case law. Nevertheless, the approach of the Court, which has to balance the principle of neutrality on one hand, and the principle of strict interpretation of exemptions on the other, still leaves many interpretative doubts. The definition of insurance as formulated by the Court of Justice focuses on the nature of the service and raises questions as to the scope of its application to services which, although not constituting conventional insurance, share the functions and characteristics of such insurance. The case law of the Court of Justice as to the outsourcing of services by insurers and transfers of portfolios of (re)insurance has had a severe impact on how insurers can structure and restructure their businesses. In this chapter, after a brief presentation of the background for the current state of law, the case law of the Court of Justice as to the scope of the exemption for insurance in European VAT is analysed and critically assessed
Recommended from our members
Christian Perspectives on the Role of the State, Justice, and Taxation
No full textThis book, Christian Perspectives on the Role of the State, Justice, and Taxation, examines the historical and ongoing influence of Christian ethical thought on taxation, governance, and distributive justice. Building on themes introduced in Political Philosophy and Taxation (Springer, 2022), which focused on secular perspectives, this sequel shifts attention to the contributions of Christian thinkers from Medieval times to the present. The book explores key questions surrounding the role of the state, the relationship between the state and its subjects, the moral right to tax, and what constitutes fairness in taxation. It investigates how Christian ethical teachings have shaped Western political philosophy, particularly in the context of distributive justice, and evaluates their relevance in contemporary discussions. By analyzing the intersection of theology, ethics, and political philosophy, this book provides a deeper understanding of how Christian traditions have influenced historical notions of justice, fairness, and governance. It offers insights into how these principles can inform modern policy debates and ethical considerations in taxation. This book serves as a valuable resource for scholars, students, and professionals interested in religious ethics, political philosophy, and public policy. It invites readers to reflect on the enduring impact of Christian thought on concepts of justice and the responsibilities of the state
Salvaging historic shipwrecks in South Africa
No full textIncludes bibliographical referencesThe mystique surrounding shipwrecks has intrigued man since the inception of sea travel itself. The wreck lies as a submerged time capsule, holding secrets of the past, patiently waiting to tell her stories, with rich rewards for archaeologists and salvors alike. Modern advances in underwater technology have supported a drastic increase in the discovery and retrieval of shipwrecks and their cargoes. Accompanying such advances are tensions which have emerged between interested parties in historic wrecks, the most notorious being between two broad interest groups; those who are attracted by the commercial value of such wrecks and those concerned to protect their historical and cultural value. This dissertation considers the viability of salvage law in the context of historic shipwrecks in South African waters
Recommended from our members
Ethics and Taxation /
No full textThis book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ethical standards for tax advisors and taxpayers; and tax law enforcement. In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as: · the nature of government · the relation between government (the state) and its subjects or citizens · the moral justification of taxes · the link between property and taxation · tax planning, evasion and avoidance · corporate social responsibility · the use of coercive power in collecting taxes and enforcing tax laws · ethical standards for tax advisors · tax payer rights · the balance between individual rights to liberty and privacy, and government compliance and information requirements · the moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and corporate behavior.
Evangelicals and Other Contemporary Protestant Denominations in the United States
No full texthttps://scholarship.law.ua.edu/fac_bookchapter/1078/thumbnail.jp
