CBR: the EU test case for ruling requests
Several EU Member States have decided to start a test case with regard to the ruling policy, in cross-border situations (CBR).
EU Member States have eventually gotten a deal regarding common procedures in tax rulings. It is a test case, officially started on 1 June 2013 and expected to continue until 30 September 2018, that aims to receive requests and questions from taxable persons and companies involved in cross-border transactions.
CBR: the EU test case for ruling requests
Several EU Member States have decided to start a test case with regard to the ruling policy, in cross-border situations (CBR).
EU Member States have eventually gotten a deal regarding common procedures in tax rulings. It is a test case, officially started on 1 June 2013 and expected to continue until 30 September 2018, that aims to receive requests and questions from taxable persons and companies involved in cross-border transactions.
EU policies are excessively regulatory in characterAnna Dekaltchouk
this is my presentation for Prof.Nugent course at the College of Europe.
the views expressed are the full responsibility
of the author alone and do not engage the College of Europe.
les éléments contenus dans cette présentation n'engagent que son auteur et ne peuvent en aucune façon etre attribués au College d'Europe
This presentation by Isabel López Gálvez from CNMC Spain was prepared for a roundtable discussion on Criminalisation of cartels and bid rigging conspiracies at the 131st meeting of the OECD Working Party 3 on 9 June 2020. More papers, presentations and contributions from delegations on the topic can be found out at www.oecd.org/daf/competition/criminalisation-of-cartels-and-bid-rigging-conspiracies.htm.
Proposal for a Directive of the European Parliament and of the Council on the...OECD Governance
http://www.etouches.com/wcooecd2016
Increasing the effectiveness of prosecution and penalties to combat illicit trade:
Proposal for a Directive of the European Parliament and of the Council on the Union legal framework for customs infringements and sanctions
Dr. Panayota Anaboli.
Presentation by Wojciech Hartung, Poland, on the functioning of legal protection measures in EU countries, at the SIGMA webinar on public procurement reality and challenges of post COVID, held on 26 January 2021.
The GDPR: What About Data Stored or Transmitted Outside the EU?TAG Alliances
The General Data Protection Regulation (GDPR): What About Data Stored or Transmitted Outside the EU? Written by: Rutger Ketting of Nysingh advocaten-notarissen N.V. (Apeldoorn, The Netherlands - TAGLaw).
mHealth Israel_Brexit Update for MedTech_Feb 2019Levi Shapiro
Presentation by Simon Marks, Head of Hi-Tech practice, ERM Law Firm, about Brexit Update for MedTech, Feb 5, 2019. Includes Advantages of Doing Business in the UK, Brexit update, Timeline, What’s next? The Withdrawal Agreement, No Deal, Contingency Planning, Implications for Manufacturers and Importers
Brexit update and the Impact on Digital health startups. Includes Introduction, Advantages of Doing Business in the UK, The Three Likely Scenarios, The “Chequers Deal”, Canada Plus, No Deal, Contingency Planning
Presentation by Dr Panayota Anaboli, European Commission at the WCO and OECD ...OECD Governance
Presentation by Dr Panayota Anaboli, European Commission at the WCO and OECD Regional Policy Dialogue, 7-8 November 2016, Brussels. For more information see www.oecd.org/gov/risk/oecdtaskforceoncounteringillicittrade.htm
This presentation by Ukraine was prepared for the discussion “Consumer Data Rights and Competition” held at the 133rd meeting of the OECD Competition Committee on 12 June 2020. More papers and presentations on the topic can be found out at http://oe.cd/cdrc
CONTENTS:
1 Brexit – “cliff-edge” or smooth exit –
2 Revision of the Swiss VAT Law
3 Postal address on invoice is sufficient
4 eBay starts charging VAT
5 Proposals for reform of VAT system for intra-EU trade
This presentation by Catarina MARVÃO, Assistant Lecturer, Department of Accounting and Finance, Dublin Institute of Technology, was made during the discussion “Challenges and co-ordination of leniency programmes” held at the 127th meeting of the OECD Working Party No. 3 on Co-operation and Enforcement on 5 June 2018. More papers and presentations on the topic can be found out at oe.cd/2gt.
On 2 December 2016 the Law Decree 22 October 2016 n. 193 (“Tax decree”) completed its legislative process with the publication in the Official Gazette of the consolidated text, post amendments, occurred at the time of the conversion into Law. Some of the adopted measures are a way to implement the new strategy of the Tax Administration to prevent tax evasion and to reduce the VAT gap. Most of the measures have the aim to modernize the way in which taxable persons accomplish VAT fulfillments, so that these latter can be more effective, leveraging on an intense use of electronic means. Grant Thornton Italy summarize in this VAT Alert, the main changes on VAT rules deriving from the final text of the new provisions.
Presentation by Aleksandra Melesko on the Case-law of the Court of Justice of the EU, at the SIGMA webinar on public procurement reality and challenges of post COVID, held on 26 January 2021.
With an ever-changing political scene and limited time left to conclude the negotiations for the United Kingdom’s (UK) exit from the European Union (EU), attention is now beginning to turn to the potential consequences of Brexit. This paper discusses the issues that insurers face and considers the interplay between insurers’ contractual obligation to continue to service policies (including paying claims) versus the practical impact that local regulation might have on their ability to do so.
EU policies are excessively regulatory in characterAnna Dekaltchouk
this is my presentation for Prof.Nugent course at the College of Europe.
the views expressed are the full responsibility
of the author alone and do not engage the College of Europe.
les éléments contenus dans cette présentation n'engagent que son auteur et ne peuvent en aucune façon etre attribués au College d'Europe
This presentation by Isabel López Gálvez from CNMC Spain was prepared for a roundtable discussion on Criminalisation of cartels and bid rigging conspiracies at the 131st meeting of the OECD Working Party 3 on 9 June 2020. More papers, presentations and contributions from delegations on the topic can be found out at www.oecd.org/daf/competition/criminalisation-of-cartels-and-bid-rigging-conspiracies.htm.
Proposal for a Directive of the European Parliament and of the Council on the...OECD Governance
http://www.etouches.com/wcooecd2016
Increasing the effectiveness of prosecution and penalties to combat illicit trade:
Proposal for a Directive of the European Parliament and of the Council on the Union legal framework for customs infringements and sanctions
Dr. Panayota Anaboli.
Presentation by Wojciech Hartung, Poland, on the functioning of legal protection measures in EU countries, at the SIGMA webinar on public procurement reality and challenges of post COVID, held on 26 January 2021.
The GDPR: What About Data Stored or Transmitted Outside the EU?TAG Alliances
The General Data Protection Regulation (GDPR): What About Data Stored or Transmitted Outside the EU? Written by: Rutger Ketting of Nysingh advocaten-notarissen N.V. (Apeldoorn, The Netherlands - TAGLaw).
mHealth Israel_Brexit Update for MedTech_Feb 2019Levi Shapiro
Presentation by Simon Marks, Head of Hi-Tech practice, ERM Law Firm, about Brexit Update for MedTech, Feb 5, 2019. Includes Advantages of Doing Business in the UK, Brexit update, Timeline, What’s next? The Withdrawal Agreement, No Deal, Contingency Planning, Implications for Manufacturers and Importers
Brexit update and the Impact on Digital health startups. Includes Introduction, Advantages of Doing Business in the UK, The Three Likely Scenarios, The “Chequers Deal”, Canada Plus, No Deal, Contingency Planning
Presentation by Dr Panayota Anaboli, European Commission at the WCO and OECD ...OECD Governance
Presentation by Dr Panayota Anaboli, European Commission at the WCO and OECD Regional Policy Dialogue, 7-8 November 2016, Brussels. For more information see www.oecd.org/gov/risk/oecdtaskforceoncounteringillicittrade.htm
This presentation by Ukraine was prepared for the discussion “Consumer Data Rights and Competition” held at the 133rd meeting of the OECD Competition Committee on 12 June 2020. More papers and presentations on the topic can be found out at http://oe.cd/cdrc
CONTENTS:
1 Brexit – “cliff-edge” or smooth exit –
2 Revision of the Swiss VAT Law
3 Postal address on invoice is sufficient
4 eBay starts charging VAT
5 Proposals for reform of VAT system for intra-EU trade
This presentation by Catarina MARVÃO, Assistant Lecturer, Department of Accounting and Finance, Dublin Institute of Technology, was made during the discussion “Challenges and co-ordination of leniency programmes” held at the 127th meeting of the OECD Working Party No. 3 on Co-operation and Enforcement on 5 June 2018. More papers and presentations on the topic can be found out at oe.cd/2gt.
On 2 December 2016 the Law Decree 22 October 2016 n. 193 (“Tax decree”) completed its legislative process with the publication in the Official Gazette of the consolidated text, post amendments, occurred at the time of the conversion into Law. Some of the adopted measures are a way to implement the new strategy of the Tax Administration to prevent tax evasion and to reduce the VAT gap. Most of the measures have the aim to modernize the way in which taxable persons accomplish VAT fulfillments, so that these latter can be more effective, leveraging on an intense use of electronic means. Grant Thornton Italy summarize in this VAT Alert, the main changes on VAT rules deriving from the final text of the new provisions.
Presentation by Aleksandra Melesko on the Case-law of the Court of Justice of the EU, at the SIGMA webinar on public procurement reality and challenges of post COVID, held on 26 January 2021.
With an ever-changing political scene and limited time left to conclude the negotiations for the United Kingdom’s (UK) exit from the European Union (EU), attention is now beginning to turn to the potential consequences of Brexit. This paper discusses the issues that insurers face and considers the interplay between insurers’ contractual obligation to continue to service policies (including paying claims) versus the practical impact that local regulation might have on their ability to do so.
Euro shorts 09.09.16 including Brexit update: Theresa May meeting with Donald...Cummings
Welcome to Euro Shorts, a short briefing on some of the week’s developments in the financial services industry in Europe.
If you would like to discuss any of the points we raise below, please contact me or one of our other lawyers.
Euro shorts 16.12.16 including Brexit: European Parliament briefing and Brexi...Cummings
Welcome to Euro Shorts, a short briefing on some of the week’s developments in the financial services industry in Europe.
If you would like to discuss any of the points we raise below, please contact me or one of our other lawyers.
European Union Signs Crypto Licensing, Money Laudering, MiCA and Transfer of ...EMD Advocates
The European Union has formally enacted the Markets in Crypto Assets (MiCA) regulation, a significant milestone in the region’s journey towards establishing tailored rules for the cryptocurrency sector. Website : https://www.emd.com.mt/european-union-signs-crypto-licensing-money-laudering-mica-and-transfer-of-funds-rules-into-law/
Euroasia Industry special repot - Brexitadel mhiri
On June 23rd 2016, the British people will vote in a referendum on whether they wish for
the United Kingdom to remain in or leave the European Union. A vote to ‘leave’ would be
a major geopolitical event, but what would Britain's EU exit (or 'Brexit') mean for industry
in the UK, continental Europe and the rest of the world? Eric Payne reports on
foreseeable post-exit scenarios.
On June 23rd 2016, the British people will vote in a referendum on whether they wish for
the United Kingdom to remain in or leave the European Union. A vote to ‘leave’ would be
a major geopolitical event, but what would Britain's EU exit (or 'Brexit') mean for industry
in the UK, continental Europe and the rest of the world? Eric Payne reports on
foreseeable post-exit scenarios.
The idea of creating a guide to the possible implications of Brexit came into being before the date for the Brexit referendum was set and the referendum campaign had begun. Now that the countdown to the June 23 vote is well underway, this has become a much more topical and current issue for everyone in the UK and I think that many more UK businesses are now engaged in active study and planning for Brexit scenarios.
Brexit : implications for rolling stock procurement and financingGraeme McLellan
Article considering some implications of Brexit with particular reference to rail rolling stock procurement, leasing and financing. Includes consideration of WTO rules in the absence of a negotiated trade agreement between the UK and the EU.
The functioning of the European Union is very complex and complicated. The branch of law which regulates the function of European Union is called Law of the European Union and as main sources have the treaties, directives, regulations and other similar documents issued by the institutions of the EU.
Pesentation_Savina Mihaylova_Rule of Law _Panel.pptx
EU legal opinion says exemption for UK bank rules from EU curbs illegal
| Reuters
1. EU legal opinion says exemption for UK bank rules from EU
curbs illegal | Reuters
LONDON, June 16 - Exempting Britain's banks from
planned European Union rules to curb risky trading would be
illegal, the bloc's lawyers said on Monday in a legal opinion
that marks another setback for UK attempts to limit Brussels'
influence on the City.
EU http://www.law.umich.edu/ financial services commissioner Michel Barnier has
proposed a law that would slap curbs on so-called proprietary
trading or banks taking bets on the market. It is similar to the
so-called Volcker Rule that the United States has already
approved.
Britain has expected an exemption from core parts of the
draft law because it has already approved a similar rule known
as Vickers, a law that requires banks like Barclays to
wrap their deposit-taking arms with a "ring fence" of extra
capital so that customers' money is safe even if the trading arm
gets into trouble.
France was annoyed that the draft EU law as proposed
contained an article - known as Article 21 - that effectively
exempted Britain because it had passed its Vickers rule into law
by a certain date.
"The derogation mechanism established in Article 21 of the
proposed Regulation is not compatible with the legal basis of
the proposal, with the nature of the proposed instrument as
2. defined in the [EU Treaty] and with the general institutional
principles established in the Treaties," the legal opinion seen
by Reuters concludes.
A legal opinion from lawyers for the member states' council
carries weight and will almost certainly force the European
Commission to make changes to the proposal.
Britain's Prime Minister David Cameron has pledged to
negotiate a new "settlement" with the EU in order to curb its
influence over the UK financial services sector, the EU's
biggest and a major tax earner for Britain's Treasury.
Britain has already lost a challenge in the EU's top court
against an EU law giving the bloc's markets regulator powers to
ban short-selling, and is also challenging two other EU
policies, including a proposed tax on financial transactions.
The legal opinion will be another blow for Britain's
attempts to limit the reach of EU rules on one of its most
important economic sectors as may give more ammunition to the UK
Independence Party whose anti-EU stance helped it come top in
the European Parliament elections last month in Britain.
The legal opinion, dated June 16, looks solely at the
legality of Article 21 in the draft EU law to curb risky trading
at banks.
It allows a member state which has already adopted laws with
the same aims as the EU measure to make a request to Houston lawyers the EU's
executive Commission for an exemption from parts of the measure
3. which require the separation of some trading activities from the
main part of the bank.
The Commission has said this would allow member states that
have already taken steps to curb risky trading to avoid costly
alignment of existing, effective provisions with the bloc's
proposed law.
To qualify for the exemption, national legislation must have
been approved before Jan. 29 2014 and meet certain criteria,
conditions which bankers say Britain meets.
"It is difficult to conclude that restructuring costs that
are to be borne out by an admittedly quite limited number of
credit institutions, which by definition are of a certain size
and with consequential financial clout, would have any bearing
on the economies of their host member state...," the legal
opinion says.
Such an exemption lacks an objective justification and
includes a cut off date that is not explained, the legal opinion
says.
Bowing to national law also goes against the principle of
supremacy of EU law, it added and suggests the exemption could
be ditched, allowed for a limited period of time or the cut off
date properly explained.
(Editing by David Evans)
http://www.reuters.com/article/2014/06/16/banks-britain-eu-idUSL5N0OX64V20140616