The volume presents the reports and discussions held at the conference of the a oeAssociation of German Constitutional Law Teachersa in Freiburg from October 3rd to October 6th, 2007.

This volume presents the reports and discussions held at the conference of the "Association of German Constitutional Teachers" in Erlangen from October, 1st to October, 4th, 2008.

Within the European Union, direct taxation is an area which often provokes controversy due to tensions between the tax sovereignty of the individual Member States and the desire for an integrated internal market. This book offers a critical review of the legislative and case-law developments in this area at the EU level, and reviews the European Commission's proposed solutions in light of their concerns regarding the proper functioning of the EU's internal market. Luca Cerioni set out a series of benchmarks determined from the objectives expressed by the European Commission, including: the elimination of double taxation and double non-taxation; the simplification of cross-border tax compliance; the reduction of abusive forum-shopping practices and general aggressive tax planning strategies; legal certainty for all businesses and individuals carrying on activities and receiving income in more than one EU Member State. Cerioni uses these benchmarks to ask which Directives and/or rulings have left legal uncertainty, and which have ended up creating or increasing the scope for aggressive tax planning. The book puts forward a comprehensive solution for a new optimal regime relating to tax residence, which would contribute to the EU project to the mutual benefit of Member States and taxpayers. As a thorough and critical discussion of EU tax rules in force, and of the European Court's case law in direct taxation, this book will be of great use to academic researchers and students of EU law, tax practitioners, and policy-makers at the EU and national level.

Zwei aktuellen Themen von hoher kreditwirtschaftlicher Tragweite hat die Bankrechtliche Vereinigung - Wissenschaftliche Gesellschaft fA1/4r Bankrecht e.V. ihrem Bankrechtstag 2002 in Leipzig gewidmet. Neben den Auswirkungen der Schuldrechtsreform auf das Recht der BankgeschAfte wurde die unternehmensinterne Wissenszurechnung behandelt. 1. Abteilung: Neues Schuldrecht und BankgeschAfte Mathias Habersack, Mainz: Auswirkungen der Schuldrechtsreform auf das Recht der BankgeschAfte; Herbert Schimansky, Marxzell: Das Recht der Aoeberweisung ab 1. Januar 2002; Ahrend Weber, Berlin: Das neue Schuldrecht in der kreditwirtschaftlichen Praxis 2. Abteilung: Wissenszurechnung bei Kreditinstituten Josef Drexl, MA1/4nchen: Wissenszurechnung im unabhAngigen und Konzernunternehmen- Zivil-, gesellschafts- und bankrechtliche Aoeberlegungen; Gerd Nobbe, Karlsruhe: Wissenszurechnung in der Rechtsprechung des Bundesgerichtshofs; JA1/4rgen SchrAter, Frankfurt am Main: Wissenszurechnung aus der Sicht der kreditwirtschaftlichen Praxis

Diese Festschrift ist dem GAttinger Ordinarius fA1/4r Zivil-, Handels- und Prozessrecht gewidmet.

This book offers clear and practical guidance on the application of VAT to property transactions providing assistance to individuals, property businesses and professionals. It covers guidance on VAT and property issues including: Introduction to VAT concepts: VAT terminology, Legislation, Definitions. Land Transactions Residential property: New build, Extension and refurbishment, Renovations and alterations, Conversions, Facilities for the disabled, Transactions between landlord and tenant, DIY house builders, Caravans and houseboats, Listed/protected buildings. Residential and charitable use buildings, Housing Associations, Cultural bodies Commercial property: Construction industry, the election to waive exemption, Supplies not affected, Making an election, Revoking an election, Input tax claims, Avoidance rules, Premiums, surrenders and inducements, Specialist services, Transfer of a business as a going concern Anti-avoidance legislation Guarantees, Partial exemption, Input tax recovery, the capital items scheme. Includes detailed HMRC guidance and forms on CD-ROM.

There are numerous conceptual reforms in the latest edition of the traditional commentary on insurance contract law. In addition to the uniform structure of the individual commentaries, there are considerably more commentators and an increase in the number of individual volumes. Thus, the commentaries are produced by acknowledged experts and held ever up to date.

The Basel Accord - now commonly referred to as "Basel I" - has exerted a profound influence on international financial politics and domestic prudential financial sector regulatory policy yet great controversy has always surrounded the Accord's impact on the safety and competitiveness of the world's largest financial institutions and the evolution of trans-national regulatory convergence. The author provides a comprehensive examination of the impact of the 1988 Basel Accord on the capital adequacy regulations of developed economies. The study seeks to understand if the Accord affected broad or isolated convergence of 18 developed states' bank credit risk regulations from 1988 to 2000, and also to understand what political economic variables influenced levels of regulatory isomorphism. Quillin creates a quantitative database of developed states' interpretations of the Basel rules which shows that some persistent distinction remained in the way states implemented the Accord. He also explores why convergence emerged among a subset of states, yet not others, by testing a battery of political economic explanations.

The current and comprehensive practical guide to payment law explains payment processes based on the judicature of the BGH (German Federal Supreme Court) and BGH-based sample cases and thereby places its focus on clarifying practical procedures.