Wendy Kennett – författare
2 604 kr
Skickas inom 5-8 vardagar
Diversity of Enforcement Titles in the EU
1 800 kr
Skickas inom 10-15 vardagar
2 241 kr
Läs direkt efter köp
This book examines the diversity of enforcement titles in cross-border debt collection, focusing on the types, structure, contents and effects of enforcement titles. It offers a comprehensive overview of judgments, court settlements and authentic instruments from a variety of EU Member States. It primarily employs the comparative legal method to draw conclusions on commonalities and differences, as well as prospects for future approximation of laws.
The premise of the research is rooted in the finding that national authorities of EU Member States continue to treat enforcement titles from other Member States with reservations and mistrust despite being committed to the principle of mutual trust. The book identifies the issues of mistrust stemming from the diversity of enforcement titles. The research is based on a rich database of national reports compiled during the course of several large-scale EU Justice Projects.
Divided into five parts, the book offers first somegeneral considerations and presents attempts at a systemisation of enforcement titles. The following parts are then devoted to more specialised approaches toward the different types of enforcement titles. However, the connecting line between all parts of the book are the considerations of cross-border enforcement in the EU (and in a limited manner with third States). Herein, research also addresses critical factors regarding the free movement of judgments in the EU, including those of lis pendens and related actions.
This book provides a valuable contribution to the Theory of European Civil Procedure. Since it is based on a comparative approach and employs both empirical and doctrinal viewpoints, it should also greatly benefit practitioners involved in cross-border dispute resolution. Overall, the findings should be of interest to a broad audience, including policymakers, judges, practitioners and scholars.
Diversity of Enforcement Titles in the EU
1 800 kr
Skickas inom 10-15 vardagar
1 771 kr
Kommande
1 663 kr
Läs direkt efter köp
Brussels I Recast (Regulation No 1215/2012 on the recognition and enforcement of judgments in civil and commercial matters) is intended to simplify and expedite cross-border enforcement of debts. However, some existing issues remain unresolved, and new ones have already been identi?ed since the Regulation entered into force in 2015. This collection of expert essays, the ?rst book to focus systematically and comprehensively on the area of remedies in the light of Brussels I Recast, offers detailed analyses of inherent problems and includes practical hypothetical cases illustrating major issues and how they may be resolved.
The aspects covered by the contributors – all well-known academics, lawyers, and judges from different EU Member States – include the following:
– grounds for refusal of recognition and enforcement;– certi?cation of enforceability and timely service of thecerti?cate;– adaptation of enforcement measures that are determined inthe judgment but are not known in the Member State ofenforcement;– effect of requesting a translation of the judgment;– ?nancial implications of remedies; and– provisional measures and their role in a timely protection ofrights.Because the success of Brussels I Recast depends on a very unpredictable implementation into national systems, the extent to which national barriers represent obstacles to fair and ef?cient judicial protection is thoroughly examined. A very useful concluding chapter presents practical cases highlighting the most important, as well as problematic, issues concerning enforcement of foreign judgments.
The in-depth analyses conducted by the contributors clearly de?ne serious obstacles and propose solutions that will lead to better implementation of Brussels I Recast, better protection of party''s rights, and further harmonisation in this ?eld of civil justice. This book is sure to be of exceptional value to counsel for multinational enterprises, EU and Member State legislators, enforcement agencies, and academics worldwide.
1 663 kr
Läs direkt efter köp
Taxation, Virtual Currency and Blockchain provides an in-depth and comprehensive analysis of tax implications that result from activities such as exchange of goods and services for virtual currency, exchange of legal currency for virtual currency, exchange of virtual currency for another virtual currency, currency mining and possession of virtual currency that appreciates in value. The emergence of convertible decentralized virtual currency schemes confronts tax authorities with unprecedented questions. Among them are the status of virtual currency for tax purposes, which virtual transactions may benefit from a VAT exemption and determining the most optimal method of tax regulation. This book is about traditional tax definitions which are embedded in the law and their ability (or inability) to encompass income generated by new types of economic activity in a manner that maintains both their theoretical justification and their practical implementation.
What’s in this book:
Seeking to ascertain whether virtual currency requires additional regulation or whether the law as it stands is adequate to administer its usage, the analysis not only thoroughly explains the nature of the underlying blockchain technology and its regulatory and judicial treatment so far but also identifies best practices for virtual currency transactions and makes recommendations for the improvement of the existing tax systems. Among the aspects of the phenomenon covered are the following:
particular aspects of virtual currency use such as smart contracts and initial coin offerings; comparative review of income tax consequences of virtual currency transactions in Germany, the Netherlands, the United Kingdom and the United States; VAT/sales tax treatment of transactions involving virtual currency in the European Union and the United States; methodology for creating an effective regulatory framework for the taxation of virtual currency; and the future of blockchain.The book has three parts and an annex that describes tax regulations, administrative rulings and court decisions concerning virtual currency in twenty countries. The book examines tax consequences of using convertible decentralised virtual currency schemes (such as Bitcoin or Ethereum) since such currency represents the vast majority of all virtual currency types.
How this will help you:
In its detailed overview of recent tax developments that affect virtual currency transactions and evaluation of tax policies related to virtual currencies, this book has no peers. Especially in view of the Organisation for Economic Co-operation and Development’s (OECD) examination of the tax challenges presented by the digital economy as part of its base erosion and profit shifting (BEPS) project, this clear and comprehensive explanation of the functioning of virtual currency and blockchain technology will be welcomed by tax administration officials and by persons mining and transacting in virtual currencies needing to know their tax compliance obligations.