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Information Sources in Law
The aim of each volume of this series Guides to Information Sources is to reduce the time which needs to be spent on patient searching and to recommend the best starting point and sources most likely to yield the desired information. The criteria for selection provide a way into a subject to those new to the field and assists in identifying major new or possibly unexplored sources to those who already have some acquaintance with it. The series attempts to achieve evaluation through a careful selection of sources and through the comments provided on those sources.
Legitimate expectations in Luxembourg tax law
This book is the result of a 4-year research project conducted at the Faculty of Law of the University of Luxembourg. It explores the legal value and enforceability of tax circulars and tax rulings in Luxembourg domestic law in light of the principle of legitimate expectations and related principles. After studying the historical roots of both interpretative acts, this research questions the level of protection taxpayers enjoy when relying on circulars and tax rulings and contains a review of decades of administrative case-law to assess the judicial discourse on taxpayers’ rights to certainty. This book further investigates the case of circulars and tax rulings that contain interpretations of tax laws that are contrary to the law (contra legem) and builds upon the existing normative framework to introduce proposals addressing issues of uncertainty and inequality taxpayers are likely to suffer when relying on such interpretative acts. Prix Pierre Pescatore de la Faculté de Droit de Luxembourg (École doctorale de droit).
Luxembourg
The Grand Duchy of Luxembourg, the smallest member of the European Union, is a sovereign state tucked away between Belgium, France and Germany. Formerly a formidable fortress it has over the centuries been successively assailed and occupied by Burgundian, Spanish, French, Austrian and Prussian troops. Luxembourg has become one of the thriving financial and telecommunications centres of Western Europe, thanks both to its geographical position and its highly qualified, multilingual work-force.
Legislative Drafting for the EU
Legislative Drafting for the EU calls for reform in the design of EU legislation to bolster its strength in political, social, and economic spheres. The book offers technical guidance on how to achieve such reform through drafting, and underlines the importance of accessible communication to create collective ownership of the regulatory aims.
Legislation in Europe
Following on from the first volume, this unique book is the only collection of native analyses of the status of legislation in 30 European jurisdictions plus the EU. Each chapter, written by a national authority in the legislative field, presents and critically assesses: - the national constitutional environment and its connection with EU law; - the nature and types of legislation; - the legislative process; - the drafting process; - jurisprudence conventions; - the training of drafters. The book opens with a comparative chapter on the these six themes, and concludes with an analysis of trends and best practices in Europe. Legislation in Europe is a necessary addition to law and policy libraries, law-making institutions and agencies, and an invaluable tool for constitutional and drafting academics and practitioners.
Green Building Transitions
This volume analyzes sustainability-related innovations in the building sector and discusses how regional contexts articulate transition trajectories toward green building. It presents ‘biographies’ of drivers and processes of green building innovation in four case studies: Brisbane (AUS), Freiburg (GER), Luxembourg (LU), and Vancouver (CA). Two of them are relatively well known for their initiatives to mitigate climate change – particularly in the building sector, whereas the other two have only recently become more active in promoting green building. The volume places emphasis on development paths, learning processes, and innovations. The focus of the case studies is not restricted t...
Luxembourg in International Tax Planning
Study, divided into five parts: a short introduction to Luxembourg as a country and financial centre; calculation of profits taxes and other taxes to which a fully-taxable resident business is subject; the fully-taxable "special purposes vehicles" available in Luxembourg including banking and reinsurance; tax exempt vehicles, the 1929 holding company and investment funds; and corporate reorganizations and examples of how Luxembourg could be used in international tax planning
