The need to control tax competition has been debated at length within several international institutions. The question is of great importance for France, generally considered as poorly rated in this competition. The first part of this paper examines the messages delivered by the theoretical...

In order for a claim to exist, the host there has to be two parties. In case of public claims one of the parties is the state, special provincial administration and municipalities; while the debtor consists of the natural and legal persons. The definition of public claims is provided by The...

Environmental taxes are one of the main operational tools of public finance for internalizing negative externalities. Since the beginning of the early 1980s price-based tools have been used to solve environmental problems. At the beginning of 1990s Scandinavian countries established some...

Exchange Traded Commodities do not have a specific fiscal discipline in Italy. For this reason the Italian Revenue Agency has provided indications about their tax treatment, thus overcoming the uncertainties of the operators and promoting the development of these instruments in the Italian market

Regarding the evidence means which can be administered in the fiscal procedure, according to the disposition of the art. 49 from Fiscal procedure Code, for determining the real fiscal situation, the fiscal body, in the conditions of the law, uses evidence means, being able to: request...

Until the Romania's accession date to the European Union, to the assets belonging to the natural persons changing their domicile or residence from another country in Romania, it was applied the same regime on the value added tax, respectively there were exempted within certain limits and...

In this article we present limits, ways of commensurate, the influence factors and effects of the fiscal pressure. Also, the processed data from the Statistical Yearbook, we presented the evolution of this rate during the period 1990-2009.

Treating the negative effects caused by the global financial crisis is a task of state institutions. Concerned for the impact of these effects, governments are carrying out and implementing state policies through implementing political, legal and economic measures against the logic of economic...

The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same time accompanied by significant changes in the determination of the tax base for both major German corporate taxes - corporate income tax and trade tax. The reform followed the...

Our article studies the cases of relative nullity of marriage, the legal status of relative nullity of marriage and the effects of relative nullity of marriage in terms of art. 297-303 of the Civil Code. If necessary, we will make suggestions of lex ferenda on certain provisions regarding the...