LEADER 01020nam1 2200265 i 450 001 SUN0024154 005 20070926120000.0 100 $a20040920f |0engc50 ba 101 $aeng 102 $aUS 105 $a|||| ||||| 200 1 $aProbability theory$fM. Loeve 210 $aNew York$cSpringer 215 $av.$d25 cm. 311 $a2$9SUN0024157 410 1$1001SUN0023579$12001 $a*Graduate texts in mathematics$1210 $aNew York$cSpringer$d1950-. 463 1$1001SUN0024159$12001 $aˆ<<‰Probability theory>> 1$fM. Loeve$v1$1205 $a4. ed$1210 $aNew York$cSpringer$d1977$1215 $aXVII, 425 p.$d25 cm. 463 0$1001SUN0024157$12001 $aˆ<<‰Probability theory>> 2$fM. Loeve$1205 $a4. ed$1210 $aNew York$cSpringer$d1978$1215 $aXVI, 413 p.$d25 cm. 620 $aUS$dNew York$3SUNL000011 700 1$aLoeve$b, Michel$3SUNV020230$012363 712 $aSpringer$3SUNV000178$4650 801 $aIT$bSOL$c20200921$gRICA 912 $aSUN0024154 996 $aProbability theory$933498 997 $aUNICAMPANIA LEADER 03256nam 2200709 450 001 9910450416403321 005 20200520144314.0 010 $a1-280-44289-1 010 $a1-4237-3860-8 010 $a0-19-535859-7 010 $a1-60129-967-2 035 $a(CKB)1000000000028723 035 $a(EBL)241367 035 $a(OCoLC)475956428 035 $a(SSID)ssj0000275173 035 $a(PQKBManifestationID)11254754 035 $a(PQKBTitleCode)TC0000275173 035 $a(PQKBWorkID)10341111 035 $a(PQKB)11705238 035 $a(MiAaPQ)EBC4702199 035 $a(MiAaPQ)EBC241367 035 $a(Au-PeEL)EBL4702199 035 $a(CaPaEBR)ebr11273457 035 $a(CaONFJC)MIL44289 035 $a(OCoLC)191935545 035 $a(EXLCZ)991000000000028723 100 $a20161012h19941994 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aWriting after war $eAmerican war fiction from realism to postmodernism /$fJohn Limon 210 1$aNew York, New York ;$aOxford, [England] :$cOxford University Press,$d1994. 210 4$d©1994 215 $a1 online resource (266 p.) 300 $aDescription based upon print version of record. 311 $a0-19-508758-5 311 $a0-19-508759-3 320 $aIncludes bibliographical references and index. 327 $aContents; Introduction; 1. The Art of War: The Contest and the Duel; 2. Swords to Words: Realism and the Civil War; 3. Goddesses on the Battlefield: The Combatant Novels of Tourge?e, Cable, and De Forest; 4. Temporal Form and Wartime: Modernism After World War I; 5. The Postmodernization of World War II; 6. Diversions: A Theory of the Vietnam Sports Novel; 7. Family Likenesses: War in Women's Words; Afterword; Notes; Index 330 $aIn Writing After War, John Limon develops a theory of the relationship of war in general to literature in general, in order to make sense of American literary history in particular. Applying the work of war theorists Carl von Clausewitz and Elaine Scarry, John Limon argues that The Iliad inaugurates Western literature on the failure of war to be duel-like, to have a beautiful form. War's failure is literature's justification. American literary history is demarcated by wars, as if literary epochs, like the history of literature itself, required bloodshed to commence. But in chapters on periods 606 $aWar stories, American$xHistory and criticism 606 $aAmerican fiction$y19th century$xHistory and criticism 606 $aAmerican fiction$y20th century$xHistory and criticism 606 $aPostmodernism (Literature)$zUnited States 606 $aRealism in literature 608 $aElectronic books. 615 0$aWar stories, American$xHistory and criticism. 615 0$aAmerican fiction$xHistory and criticism. 615 0$aAmerican fiction$xHistory and criticism. 615 0$aPostmodernism (Literature) 615 0$aRealism in literature. 676 $a813.009/358 700 $aLimon$b John$0901870 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910450416403321 996 $aWriting after war$92133230 997 $aUNINA LEADER 10739nam 22004573 450 001 9910861056103321 005 20240221173758.0 010 $a90-8722-843-0 035 $a(MiAaPQ)EBC30609815 035 $a(Au-PeEL)EBL30609815 035 $a(EXLCZ)9927234709800041 100 $a20230629d2023 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aCross-Border Juridical VAT Double Taxation in the Framework of European Law 205 $a1st ed. 210 1$aAmsterdam :$cIBFD Publications USA, Incorporated,$d2023. 210 4$d©2023. 215 $a1 online resource (285 pages) 225 1 $aWU - Tax Law and Policy Series 311 08$aPrint version: Streicher, Annika Cross-Border Juridical VAT Double Taxation in the Framework of European Law Amsterdam : IBFD Publications USA, Incorporated,c2023 9789087228422 327 $aCover page -- Title -- Copyright -- Preface -- List of Abbreviations -- Chapter 1: Introduction -- 1.1. Setting the scene -- 1.2. The economic impact of VAT disputes -- 1.3. EU Commission action on VAT double taxation -- 1.4. VAT double taxation in ECJ jurisprudence -- 1.5. Aim of the book -- 1.6. Structure of the book -- Chapter 2: The Concept of VAT Double Taxation -- 2.1. Outline -- 2.2. Definition of VAT double taxation -- 2.2.1. Definition of double taxation in the direct tax sphere -- 2.2.2. Juridical and economic double taxation in VAT -- 2.2.3. The term "double taxation" in the VAT Directive -- 2.2.4. VAT double non-taxation -- 2.3. Constellations in which VAT double taxation can arise -- 2.4. Causes of juridical VAT double taxation -- 2.4.1. Underlying concepts causing double taxation in direct tax and VAT -- 2.4.2. Intra-EU constellations -- 2.4.2.1. Two categories of causes for VAT double taxation -- 2.4.2.2. Double taxation due to divergent rules -- 2.4.2.2.1. Diverging domestic implementation of VAT rules -- 2.4.2.2.2. Limits to harmonization -- 2.4.2.3. Double taxation despite identical rules -- 2.4.2.3.1. Diverging interpretation of identical rules -- 2.4.2.3.2. Differing assessments of the facts of a case -- 2.4.3. Mixed constellations -- 2.4.3.1. Double taxation due to divergent rules -- 2.4.3.2. Double taxation despite identical rules -- 2.4.4. Interim conclusion -- Chapter 3: Existing VAT Dispute Resolution Mechanisms -- 3.1.?Outline -- 3.2. Dispute prevention and dispute resolution -- 3.3. Mechanisms in domestic law -- 3.3.1. Unilateral waiver of taxing rights -- 3.3.2. Domestic court proceedings -- 3.3.3. Domestic arbitration -- 3.4. Mechanisms in EU law -- 3.4.1. Preliminary ruling procedure -- 3.4.2. Infringement procedure. 327 $a3.4.3. Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of VAT -- 3.4.4. SOLVIT -- 3.5. Mechanisms based in EU and international law inapplicable in VAT -- 3.6. Interim conclusion -- Chapter 4: Prohibition of VAT Double Taxation under Article 110 of the TFEU and the EU Fundamental Freedoms -- 4.1. Outline -- 4.2. Putting VAT double taxation into boxes -- 4.2.1. Category 1: Provisions in the VAT Directive -- 4.2.2. Category 2: Diverging domestic implementation of provisions of the VAT Directive through an incorrect domestic implementation of the Directive -- 4.2.3. Category 3: Differing interpretations of the same provision, relevant concepts or differing assessments of factual circumstances -- 4.2.4. Category 4: Limits to harmonization - differing use of options granted by the Directive -- 4.2.5. Category 5: VAT double taxation in mixed constellations -- 4.3. Prohibition of juridical VAT double taxation under the fundamental freedoms and article 110 of the TFEU -- 4.3.1. Article 110 of the TFEU -- 4.3.1.1. Aim and scope -- 4.3.1.2. Article 110(1) of the TFEU: Discrimination of similar products -- 4.3.1.3. Article 110(2) of the TFEU: Protectionism in favour of domestic products -- 4.3.2. The free movement of goods and the freedom to provide services -- 4.3.2.1. Free movement of goods: Articles 30, 34 and 35 of the TFEU -- 4.3.2.2. Freedom to provide services: Article 56 of the TFEU -- 4.3.3. Relationship between article 110 of the TFEU and the free movement of goods and the freedom to provide services -- 4.3.4. VAT double taxation as an infringement of article 110 of the TFEU? -- 4.3.4.1. ECJ Schul I -- 4.3.4.2. ECJ Schul II -- 4.3.4.3. Schul jurisprudence in later case law -- 4.3.4.4. Can a prohibition of juridical VAT double taxation be derived from ECJ case law on article 110 of the TFEU?. 327 $a4.3.4.5. Practical application of Schul principles to juridical VAT double taxation -- 4.3.5. VAT double taxation as an infringement of the free movement of goods and the freedom to provide services? -- 4.3.5.1. Infringements of articles 34, 35 and 56 of the TFEU -- 4.3.5.1.1. Infringements of the fundamental freedoms in the tax sphere: Non-restriction or non-discrimination? -- 4.3.5.2. Double taxation as an infringement of the fundamental freedoms -- 4.3.5.3. Justification -- 4.3.5.3.1. Rule of reason (Cassis de Dijon rule) -- 4.3.5.3.2. Rule of reason in the direct tax area -- 4.3.5.3.3. Rule of reason in the indirect tax area -- 4.3.5.4. Proportionality -- 4.4. The hierarchy of EU legal norms -- 4.4.1. The shielding effect of secondary law -- 4.4.2. The method of consistent interpretation -- 4.5. Consequences for juridical VAT double taxation -- 4.5.1. Category 1: Provisions in the VAT Directive -- 4.5.2. Category 2: Diverging or incorrect domestic implementation of provisions of the VAT Directive -- 4.5.3. Category 3: Differing interpretations of the same provision, relevant concepts or differing assessments of factual circumstances -- 4.5.4. Category 4: Limits to harmonization - differing use of options granted by the Directive -- 4.5.5. Category 5: VAT double taxation in mixed constellations -- 4.6. Interim conclusion -- Chapter 5: Prohibition of VAT Double Taxation under the Charter of Fundamental Rights of the European Union -- 5.1. Outline -- 5.2. Applicability of the CFR in VAT -- 5.3. Article 20 of the CFR: Equality before the law -- 5.4. Article 16 of the CFR: Freedom to conduct a business -- 5.5. Article 17 of the CFR: Right to property -- 5.5.1. Personal scope -- 5.5.2. Substantive scope -- 5.5.2.1. The concept of property -- 5.5.2.2. Is taxation covered by the scope of article 17 of the CFR? -- 5.5.3. Infringement. 327 $a5.5.4. Justification -- 5.5.4.1. Testing scheme -- 5.5.4.2. Lawfulness -- 5.5.4.3. Public or general interest -- 5.5.4.4. Fair compensation -- 5.5.4.5. Proportionality -- 5.5.5. VAT double taxation as a violation of the right to property? -- 5.5.5.1. Infringement -- 5.5.5.1.1. Expropriation -- 5.5.5.1.2. Restriction of the exercise of property rights -- 5.5.5.2. Lawfulness -- 5.5.5.2.1. Lawful and unlawful double taxation -- 5.5.5.2.2. Lawful and unlawful double taxation in VAT -- 5.5.5.3. A multitude of actors and actions leading to a single infringement -- 5.5.5.4. Public or general interest -- 5.5.5.5. Proportionality -- 5.6. Interim conclusion -- Chapter 6: Potential New VAT Dispute Resolution Mechanisms and the Competence for their Adoption -- 6.1. Outline -- 6.2. Overview: Proposals -- 6.2.1. Insertion of a MAP/arbitration clause into the VAT Directive -- 6.2.2. Introduction of an individual right to refer cases to the ECJ -- 6.2.3. Conclusion of VAT treaties -- 6.3. Rules for the use of competences under articles 4 and 5 of the TEU -- 6.3.1. Articles 4(1) and 5(2) of the TEU: Conferral of competences -- 6.3.2. Article 5(3) of the TEU: Subsidiarity principle -- 6.3.3. Article 5(4) of the TEU: Proportionality principle -- 6.4. Internal EU competences -- 6.4.1. Internal and external aspects of EU competence -- 6.4.2. Types of internal competences -- 6.4.2.1. Exclusive competences pursuant to article 3(1) of the TFEU -- 6.4.2.2. Shared competences pursuant to article 4 of the TFEU -- 6.4.2.3. Supporting competences pursuant to article 6 of the TFEU -- 6.4.3. Article 113 of the TFEU: Harmonization of indirect taxation -- 6.5. Internal competence to implement VAT dispute resolution mechanisms -- 6.5.1. Proposal: Insertion of a MAP/arbitration clause into the VAT Directive. 327 $a6.5.1.1. Competence to insert a MAP/arbitration clause into the VAT Directive -- 6.5.1.1.1. Applicability of article 113 of the TFEU -- 6.5.1.1.2. Subsidiarity principle -- 6.5.1.1.3. Proportionality principle -- 6.5.1.2. Evaluation -- 6.5.2. Proposal: Introduction of an individual right to refer cases to the ECJ -- 6.5.2.1. Treaty amendment procedure -- 6.5.2.2. Evaluation -- 6.6. External EU competences -- 6.6.1. External competences pre-Lisbon: The implied powers doctrine -- 6.6.1.1. Origins of the implied powers doctrine -- 6.6.1.2. Existence of implied external competences -- 6.6.1.2.1. AETR-type competence -- 6.6.1.2.2. Opinion 1/76-type competence -- 6.6.1.3. Nature of implied external competences -- 6.6.1.3.1. AETR exclusivity -- 6.6.1.3.2. Exclusivity based on the necessity ratio of Opinion 1/76 -- 6.6.2. Codification of external competences in articles 3(2) and 216 of the TFEU -- 6.6.2.1. Relevance of pre-Lisbon case law -- 6.6.2.2. Article 216(1) of the TFEU -- 6.6.2.3. Article 3(2) of the TFEU -- 6.6.3. Shared external competences -- 6.6.4. Types of international agreements -- 6.7. External competences to implement VAT dispute resolution mechanisms -- 6.7.1. Existence of external EU competence for the conclusion of VAT treaties -- 6.7.2. Nature of the external EU competence -- 6.7.3. Evaluation -- 6.8. Interim conclusion -- Chapter 7: The Competence to Decide VAT Cases: Distribution of Competences between the ECJ and VAT Arbitration Panels -- 7.1. Outline -- 7.2. VAT arbitration in intra-EU constellations -- 7.2.1. The ECJ's exclusive jurisdiction -- 7.2.2. Balancing exclusive ECJ jurisdiction and VAT arbitration -- 7.3. VAT arbitration in mixed constellations -- 7.3.1. Opinion 1/17 and its effects on the ECJ's exclusive jurisdiction -- 7.3.2. Arbitration under the VAT treaty compatible with the ECJ's exclusive jurisdiction in VAT?. 327 $a7.4. Interim conclusion. 330 $aThis book analyses VAT double taxation from the viewpoint of primary EU law and proposes mechanisms for the resolution of this issue. 410 0$aWU - Tax Law and Policy Series 676 $a343.240526 700 $aStreicher$b Annika$01740488 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910861056103321 996 $aCross-Border Juridical VAT Double Taxation in the Framework of European Law$94166162 997 $aUNINA