References of "Richelle, Isabelle"
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See detailTax rules in non-tax agreements : Belgium
Richelle, Isabelle ULg; Traversa, Edoardo; Vintras, Barbara

in Lang, M; Pistone, P; Schuch, J (Eds.) et al Tax Rules in Non-Tax Agreements (2012)

Tax rules in non-tax agreements is a topic of great relevance in practice. Yet, up to now, this area of tax law has been generally neglected by researchers. The aim of this book is to close this gap in ... [more ▼]

Tax rules in non-tax agreements is a topic of great relevance in practice. Yet, up to now, this area of tax law has been generally neglected by researchers. The aim of this book is to close this gap in tax law research and to analyse the provisions of international agreements and similar legal instruments under international law which provide for a special domestic law tax treatment for specific individuals and international organizations. Twenty-four national reports from countries across the globe have been compiled and are published in this volume. Seventy experts, including the authors of the national reports, convened for a joint conference on "Tax Rules in Non-Tax Agreements" in Rust (Austria) from 7-9 July 2011. The national reports focus on the interaction of tax rules in non-tax agreements with the corresponding tax treaty rules. Moreover, possible matters of dispute regarding the justification of these tax rules within the legal and political frameworks of the different states are given much attention. The objective of this book is to show the relevance of tax rules in non-tax agreements, to highlight problematic issues and to encourage future research in this important field of tax law. [less ▲]

Detailed reference viewed: 39 (1 ULg)
See detailAdditionnels communaux et conventions préventives de double imposition
Richelle, Isabelle ULg

in En quête de fiscalité, et autre propos... Mélanges offerts à Jean-Pierre Bours (2011)

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See detailCertificats d’émission Kyoto : les aspects fiscaux (impôts directs)
Richelle, Isabelle ULg

in L’entreprise face au droit des quotas CO2 (2011)

La lutte contre le réchauffement climatique est l’un des principaux enjeux du 21ème siècle. Ce défi est à la source de diverses normes environnementales aux niveaux international, européen, national voire ... [more ▼]

La lutte contre le réchauffement climatique est l’un des principaux enjeux du 21ème siècle. Ce défi est à la source de diverses normes environnementales aux niveaux international, européen, national voire régional. Plusieurs de ces législations visent spécifiquement les entreprises. La directive 2003/87/Ce est l’une des pierres angulaires de ce dispositif normatif. Elle a, en effet, institué le Système d’échange de quotas d’émission de gaz à effet de serre dans l’union européenne, plus connu sous l’expression de «Marché européen des quotas de CO2». Cette directive mais aussi le Protocole de Kyoto engendrent inquiétudes et interrogations dans le chef des entreprises. L’objectif du présent ouvrage est de mettre en lumière la portée et l’impact de ces règles pour les entreprises. Pour ce faire, les auteurs - qu’ils soient praticiens ou issus des milieux académiques - pointent les contraintes pesant sur les entreprises mais également les opportunités que ces législations peuvent générer. L’accent est mis sur les questions posées par le régime juridique des quotas : titrisation, contrat, propriété, aspects fiscaux et comptables, rôle des pouvoirs publics, etc [less ▲]

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See detail« The impact of the rulings of the European Court of Justice in the area of direct taxation » 2010 update 2011
Malherbe, Jacques; Malherbe, Philippe; Richelle, Isabelle ULg et al

Report (2011)

This study describes the impact of the rulings of the European Court of Justice (respectively now the Court of Justice of the European Union) on Members States’ direct tax systems. It is the updated ... [more ▼]

This study describes the impact of the rulings of the European Court of Justice (respectively now the Court of Justice of the European Union) on Members States’ direct tax systems. It is the updated version (as of 31 December 2010) of the study PE 404.888 published in 2008. The case-law of the Court is characterised by its continuing development in a changing institutional, political, social and economic context. The area of taxation, and in particular the area of international taxation, is also an evolvingfield,in which conflicting or converging interests between states, or between states and taxpayers, play an important role in the shaping of the applicable national rules, which face new realities due to economic globalisation. Focusing on an analysis of the Court’s judgments, particular attention is also paid to major trends in the implementation of the Court’s case-law by Member States. Finally, the limits of the so-called 'negative integration' through the case-law of the Court are discussed and suggestions are made for possible further European action, notably the adoption of legislative acts in direct tax matters. [less ▲]

Detailed reference viewed: 59 (1 ULg)
See detailLes Codes La Charte. Droit fiscal
Bourgeois, Marc ULg; Richelle, Isabelle ULg

Book published by La Charte (2011)

Detailed reference viewed: 8 (0 ULg)
See detailLa prevención en América Latina de la doble imposición internacional en la perspectiva de la redacción de un tratado modelado
Richelle, Isabelle ULg

in Mazz, Addy; Pistone, Pasquale (Eds.) Reflexiones en torno a un Modelo Latinoamericano de Convenio de Doble Imposición (2011)

Detailed reference viewed: 7 (1 ULg)
See detailIncitants à l’acquisition et à la rénovation immobilière
Richelle, Isabelle ULg

in L'INVESTISSEMENT IMMOBILIER PRIVÉ. QUESTIONS JURIDIQUES ET FISCALES (2011)

Detailed reference viewed: 31 (13 ULg)
See detailNouveautés en matière d’impôt des personnes physiques
Richelle, Isabelle ULg

in Les dialogues de la fiscalité – Anno 2010 (2010)

Detailed reference viewed: 13 (3 ULg)
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See detailLa jurisprudencia del tribunal de justicia de la s comunidades europeas y sus effectos en materia de imposicion directa
Malherbe, Jacques; Malherbe, Philippe; Traversa, Edoardo et al

in Revista de Tributación (2010), segunda parte(17), 55-92

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See detailFiscalité pour les juristes
Richelle, Isabelle ULg

Conference (2009, December)

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See detailL'arrêt Cobelfret de la CJCE et ses conséquences sur le régime des RDT
Richelle, Isabelle ULg

in Tax Audit & Accountancy (2009)

Detailed reference viewed: 81 (4 ULg)
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See detailFiscalité des subsides et primes. Certificats Kyoto
Richelle, Isabelle ULg

Conference (2009, October)

Detailed reference viewed: 27 (10 ULg)
See detailProcedural Law in Tax Law – Belgian Report
Richelle, Isabelle ULg

Conference (2009, July)

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See detailActualités en impôts directs
Richelle, Isabelle ULg

Conference (2009, June)

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See detailQuelle politique fiscale internationale pour la Belgique?
Richelle, Isabelle ULg; TRAVERSA, Edoardo

Conference (2009, May 25)

Les activités économiques se développent au-delà des frontières. Les contribuables se trouvent soumis à différents systèmes fiscaux, ce qui multiplie les situations de double imposition internationale ... [more ▼]

Les activités économiques se développent au-delà des frontières. Les contribuables se trouvent soumis à différents systèmes fiscaux, ce qui multiplie les situations de double imposition internationale. Les conventions bilatérales ont comme objectif d'en limiter les effets. Les différentes méthodes utilisées laissent cependant subsister certaines situations de double imposition. [less ▲]

Detailed reference viewed: 26 (2 ULg)
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See detailLa compensation des pertes
Richelle, Isabelle ULg

Conference (2009, May)

Detailed reference viewed: 7 (1 ULg)
See detailExit Taxes
Richelle, Isabelle ULg

Conference (2009, April)

Detailed reference viewed: 14 (0 ULg)