The law governing tax exemption of church property illustrates the problem of classifying institutions and activities … statutory law. Historically, two separate bodies of state law governed tax exemption of church property: (1) a body of common … piety and charity, religion and benevolence, to determine whether and on what basis a petitioner’s property can be exempted …

agricultural activities (exemption from VAT of individual producers, the reverse charge in the production of cereals and technical …

We introduce a new solution for bankruptcy problems that satisfies weaker versions of the Exemption en Exclusion … properties from the literature. Although the principles of Exclusion and Exemption are appealing, the specific conditions under … a ‘small claim’), there do exist rules satisfying both principles. In this paper we consider a Weak Exemption and a Weak …

an exemption. This has resulted in a situation where the LNG import terminals in the EU are governed by a patchwork of … NC (which does not apply to LNG terminals at present), and/or amending the existing exemption decisions. …

We introduce a new solution for bankruptcy problems that satisfies weaker versions of the Exemption en Exclusion … properties from the literature. Although the principles of Exclusion and Exemption are appealing, the specific conditions under … a ‘small claim’), there do exist rules satisfying both principles. In this paper we consider a Weak Exemption and a Weak …