Legal presumptions in national tax systems (Italy and Belgium) and in EU law

The thesis deals with the concept of presumptions, and in particular of legal presumptions, in the context of national tax systems (Italy and Belgium) and EU law. The purpose was to investigate the concept of legal presumption under a twofold comparative perspective. After having provided a general overview of the common core concept of presumption in the European context, an insight in the national approach to legal presumptions was given by examining two different national experiences, namely the Italian and Belgian tax systems. At this stage, the Constitutional framework and some of the most interesting and relevant at EU level presumptive measures were explored, with a view to underlining possible divergences and common grounds. The concept of (national) legal presumption was then investigated in the context of EU law, with the attempt to systematize under a uniform perspective a matter which has been traditionally dealt with either from the merely national point of view or, at EU level, through a fragmented form. In this instance, the EU law relevant framework and the most significant EUCJ case-law, in particular in the field of customs duties, VAT, on the issue of the repayment of taxes levied in breach of EU law and in the area of direct taxation, were examined so as to construe the overall EU approach to national legal presumptions. This was done with the finality of determining if and to what extent a common analytical framework may be identified, from which were extracted certain criteria governing the compatibility of national legal presumptions with EU law.

The law relating to the duties on land values and mineral rights and to the valuation of the same , being part I of the Finance (1909-1910) act, 1910, with the incorporated enactments, full explanatory notes and a practical introduction

Half-title: Konstam's law of land values.

Bibliography on taxation in underdeveloped countries.

Mode of access: Internet.

Foreign direct investment in the United States : report of the Secretary of Commerce to the Congress in compliance with the Foreign investment study act of 1974, Public law 93-479.

Vol. 1 includes full text of the Foreign investment study act of 1974.

Federal taxes for 1923; elucidation of the law, the Revenue law of 1921, the Amendments of March, 1923, tables illustrating taxes; indexed.

Mode of access: Internet.

The Wisconsin and federal taxation of powers of appointment /

WI docs. no.: Leg.3:IM/1977/14

Constitutional uniformity and equality in State taxation.

Mode of access: Internet.

The Fiscal impact of recent changes in federal and state tax law.

Caption title.

Modern American law; a systematic and comprehensive commentary on the fundamental principles of American law and procedure, accompanied by leading illustrative cases and legal forms, with a rev. ed. of Blackstone's Commentaries;

v. I. The modern democracy, the citizen and the law - Legal ethics - Law : its origin, nature, development - Courts : federal and state - Law of contracts -- v. 2. Law of torts -- v. 3. Criminal Law - Law of criminal procedure - Law of persons and domestic relations -- v. 4. Personal property and bailments - Law of liens and pledges - Law of agency - Law of sales of personal property -- v. 5. Law of real property -- v. 6. Law of descent and distribution, wills and administration, guardian and ward - Law of landlord and tenant - Law of irrigation and water rights - Law of mines and mining -- v. 7. Equity - Law of trusts - Law of quasi-contacts - Law of estoppel -- v. 8. Law of negotiable instruments - Law of suretyship and guaranty - Law of mortgages : real and chattel - Interpretation of statutes -- v. 9. Law of private corporations - Law of partnership - law of banks, banking and trust companies - Law of receivers -- v. 10. Pleadings in civil actions at common law and under modern statutes - Practice in civil actions - Law of equity pleading - Law of evidence - Laws of attachment and garnishments - Law of judgments and executions - Law of extraordinary remedies - Law of habeas corpus -- v. 11. Constitutional law : definitions and general principles - Organization and powers of the United States Government - Constitutional guaranties of fundamental rights - Eminent domain - Taxation - Naturalization -- v. 12. Conflict of laws - International law - Law of interstate commerce - Law of bankruptcy - Law of patents - Law of copyright - Law of trademarks - Unfair competition and good-will -- v. 13. Law of public service companies, especially common carriers - Law of municipal corporations - Law of public officers and elections - Parliamentary law -- v. 14. Law of damages - Law of insurance - Admiralty law - Medical jurisprudence - Forms -- v. 15. Blackstone's Commentaries.

Federal tax law and historic preservation : a report to the President and the Congress, 1983 /

Item 1064-A

Personal income tax law.

Mode of access: Internet.

Federal income taxation of farmers, June, 1961 /

Bibliographical footnotes.

Tax reform act of 1984 : law and controlling committee reports /

Includes index