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Prior Authorization

Prior Authorization No prior authorization in the e-commerce Directive The provisioning of information society services may in principle not be made subject to prior authorization (or any other requirement having equivalent effect). Prior authorization schemes which are not specifically and exclusively targeted at information society services are in principle allowed. (Art. 4 e-commerce Directive). Art. 4 (2) provides a specific exception for prior authorization schemes which are covered by Directive 97/13/EC or the European Parliament and of the Council of 10 April 1997 on a common framework for general authorizations and individual licenses in the field of telecommunications services.

E-Commerce Directive

E-Commerce Directive The main objective of “Directive 2000/31/EC of the European Parliament and of the Council of 8 June 2000 on certain legal aspects of information society services, in particular electronic commerce, in the Internal Market” (e-commerce Directive) is to create a legal framework to cover certain legal aspects of electronic commerce in the internal market. (Recital (7) and (8) e-commerce Directive). Central definitions Information society services Information society services are: “any service normally provided for remuneration, at a distance, by electronic means and at the individual request of a recipient of services”. (Art. 2 a e-commerce Directive). Established information society service provider This means a service provider who effectively pursues an economic activity using a fixed establishment for an indefinite period. The presence and use of the technical means and technologies required to provide the service do not, in themselves, constitute an establishment of the provider. (Art. 2 c e-commerce Directive). Recipient of a service Any natural or legal person, who, for professional ends or otherwise, uses an information society service, in particular for the purposes of seeking information or making it accessible. (Art. 2 d e-commerce Directive). The definition covers all types of usage of information society services, […]


Assessment Age Assessment in Europe According and based on the “Review of current laws, policies and practices relating to age assessment in sixteen European Countries” Report, primarily drafted by Maria Antonia Di Maio: “Age assessment refers to the procedures through which authorities seek to establish the chronological age of an individual. Age assessment is applied in a variety of contexts and for a number of different purposes. It is of special concern to the SCEP when it pertains to separated children. Separated children may be seeking asylum owing to a fear of persecution or the lack of protection in their own country due to human rights violations, armed conflict or disturbances. They may be seeking other forms of protection because they have been trafficked for sexual or other exploitation, or because they have travelled to or within Europe to escape conditions of serious deprivation or to look for new opportunities and a better life. Many of these will be children without valid identity or residence documents. In these contexts, age assessment is used in Europe mainly to establish whether or not (and for how long) an individual is under 18 years of age and therefore eligible for protection under the […]

Withholding Tax Rates

Withholding Tax Rates in Europe Withholding Tax Rates in Europe Luxembourg 15% Macedonia 10% Austria 25% Malta 0% Belgium 25% Bosnia 5% Bulgaria 5% Netherlands 15% Norway 25% Poland 19% Croatia 12% Portugal 25% Czech Republic 35% Romania 16% Denmark 27% Russia 15% Serbia 20% Estonia 0% Finland 30% Slovakia 0% France 30% Slovenia 15% Georgia 5% Germany 26.375% Spain 21% Greece 25% Sweden 30% Hungary 0% Switzerland 35% Iceland 18% Ireland 20% Turkey 15% Italy 20% U.K. Corporations 0% U.K. REITS 20% Ukraine 15% Latvia 10% See Also United States Fatca (foreign account tax compliance act) European Union Savings Directive. Enlargement of the European Union Direct Taxation Witholding Tax

Savings Directive

European Union Savings Directive Background The problem with taxpayers moving their investments to Member States which did not impose taxation at source while the taxpayers simultaneously under-reported to their respective State of residence (or not reporting at all) the income earned. The EU Savings Directive was adopted to address this situation, coming into effect in 2005. The Savings Taxation Directive, together with the related agreements concluded by the European Community with five non-EU European countries and by all Member States, on a bilateral basis, with 10 dependent and associated non-EU territories, should certainly be considered as an important step in this process, developing further the principles already provided for by Directive 77/799/EEC on mutual assistance between tax authorities in the field of direct taxation. The Savings Taxation Directive essentially relies on paying agents for the execution of its provisions. Therefore, while outlining ways forward to refine the coverage of the Savings Taxation Directive, due account has to be taken of the Lisbon Strategy and the better regulation initiative, which involves, for example, reducing administrative burdens on and unnecessary costs for businesses. Witholding Tax system in the European Union Under the terms of the Directive, Belgium decided to discontinue applying the […]

Working party on e-Law

Working party on e-Law Working party on e-Law European Legislation Identifier The EU Council Document summarizes the European Legislation Identifier in the following way: We propose a European Legislation Identifier (ELI) scheme of URI Templates to encourage and promote the use of HTTP URIs for legislation in Europe’s Official Gazettes. ELI needs to be flexible enough to enable countries to design high quality URIs for their own legislation but also enable a coherent European wide approach. ELI is a set of components for creating URI Templates for legislation in Europe. These components can be used to make high quality URIs supported by a formal technical description. To aid adoption of ELI we propose a generic ELI URI Template as Best Practice. Other Projects e-Justice European Union Legal Information System Metadata registry (RECORD project) EUR-Lex JURINFO EUROVOC Multilingual legal vocabulary N-Lex

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Indirect Taxation

Indirect Taxation Indirect Taxation in the European Union TFEU arts 113 and 114 authorise the Council to adopt provisions for the harmonisation of legislation concerning turnover taxes (including VAT) and excise duties. Turnover Taxes Directive 67/227/EEC (repealed) required member states to replace their existing turnover taxes with a common system of value added tax (“VAT”) from 1 January 1972 (extended to 1 January 1973 in relation to Italy). The common system is currently given effect in Directive 2006/112/EC (the principal VAT directive), which is interpreted in accordance with Regulation (EC) No 1777/2005 and supplemented by Directives 86/560/EEC, 2006/79/EC, 2008/9/EC and 2009/132/EC (which apply solely to VAT). Directive 2008/9/EC is implemented by Regulation (EC) No 1174/2009. Regulation (EC) No 1777/2005 is replaced by Regulation (EU) No 282/2011 with effect from 1 July 2011. Excise Duties Member states are required to implement harmonised excise duties in accordance with Directive 2008/118/EC (general arrangements) as implemented by Regulation (EC) No 684/2009 (computerised procedures for the movement of excise goods under suspension of excise duty) and supplemented by: Directive 68/297/EEC (fuel contained in the fuel tanks of commercial vehicles); Directive 95/60/EC (fiscal marking of gas oils and kerosene); Regulation (EC) No 3649/92 (simplified accompanying document); […]

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EU Treaty

EU Treaty The treaty came into force on 1 November 1993. For the text, see OJ C191, 29.7.92. The treaty was extensively amended by:  The Treaty of Amsterdam (2 October 1997), which came into force on 1 May 1999. For the text of the Treaty of Amsterdam, see OJ C340, 10.11.97. The Treaty of Nice (26 February 2001), which came into force on 1 February 2003. For a consolidated version of the treaty as so amended, see OJ C325, 24.12.02. For the text of the Treaty of Nice, see OJ C80, 10.3.2001. The Treaty of Lisbon (13 December 2007), which came into force on 1 December 2009. For corrigenda by way of process-verbal of rectification signed at Rome on 27 November 2009 and 23 March 2010, see OJ C290/1, 30.11.2009 and OJ C83/389, 30.3.2010. For the text of the Treaty of Lisbon, see OJ C306, 17.12.2007. The treaty was renumbered by the Treaty of Amsterdam (2 October 1997), as to which see above. For a consolidated version of the treaty as amended and renumbered by the Treaty of Amsterdam and amended by the Treaty of Nice, see OJ C325, 24.12.02. The text of the treaty in force between 1 November […]

EEC Treaty

EEC Treaty The Treaty on the functioning of the European Union (which is an Annex to the Treaty of Lisbon) was originally entitled the Treaty establishing the European Economic Community (“the EEC Treaty”). (1) The treaty was subsequently amended by: The Treaty amending Certain Financial Provisions of the Treaties establishing the European Communities and of the Treaty establishing a Single Council and a Single Commission of the European Communities (22 July 1975). For the text, see the Appendix to European Community Treaties (op cit). The Single European Act (Luxembourg, 17 February 1986 and the Hague, 28 February 1986), which came into force on 1 July 1987. For the text, see Bulletin of the European Communities Supplement 2/86 (Commission of the European Communities, 1986). The Treaty on European Union (Maastricht, 7 February 1992), which came into force on 1 November 1993. For the text of the Maastricht Treaty, see OJ C191, 29.7.92. The text of the treaty in force prior to 1 November 1993 is cited as “the EEC Treaty”. Notes 1. For the text of the treaty in force when the UK became a member state on 1 January 1973, see European Community Treaties (3rd edition) (Sweet & Maxwell, 1977).


Jihadist Jihadist in France In an editorial of International New York Times (“A Bad Antiterrorism Bill), of September 2014: “The French Parliament overwhelmingly approved a sweeping new antiterrorism bill last week that raises serious questions about balancing civil liberties against the need to stop the flow of citizens to the jihadist fight being waged in Iraq and Syria by the Islamic State. The bill was presented to Parliament last Monday, and there was no opportunity for lawmakers to fully debate the provisions, which alarm civil liberties groups and legal authorities. The antiterrorism resolution discussed Wednesday by President Obama at the United Nations calls on member states to respect fundamental freedoms even as they take strong action against recruitment by terrorist groups. No doubt, the security threat is real. In a recent interview, Interior Minister Bernard Cazeneuve said 930 French citizens or residents had left or were planning to leave to join the militants fighting in Syria and Iraq. One French citizen, Mehdi Nemmouche, for example, is accused of opening fire at the Jewish Museum in Brussels in May and killing four people after his return to France from Syria, where he had joined the Islamic State fighters. On Sunday, the […]