Suchergebnisse

La fiscalité ne peut être ignorée dans la construction européenne d'un marché intérieur unique. Cependant, la fiscalité étant un des attributs essentiels de la souveraineté étatique, les Etats membres sont particulièrement réticents à délaisser de leurs compétences en ce domaine. Elle n'apparaît donc pas comme un élément-clé de cette construction. Pourtant, dès le Traité de Rome, des choix stratégiques sont opérés, qui vont peu à peu conduire à l'harmonisation de pans entiers de la fiscalité. Si certaines avancées résultent de l'action politique, d'autres progrès seront plus tard le fait des contribuables. L'émergence d'une fiscalité européenne est donc le résultat d'un processus évolutif et interactif impliquant – à des degrés divers – les institutions européennes, les Etats membres et les contribuables. Cette construction connaît cependant des limites, qui sont d'autant plus durement ressenties que la fiscalité prend de plus en plus d'importance, par rapport à d'autres matières, au fur et à mesure de la réalisation du marché intérieur.

Acknowledgements -- Contents -- List of Acronyms -- Table of Cases -- Table of Selected Legislation and Related Documents -- Introduction -- Part I: Conceptual Framework -- 1 -- Setting the Scene: Humanitarianism in Context -- I. The Foundations of Humanitarianism -- II. The Concept of Humanitarian Action -- III. The Evolution of Legal Humanitarian Obligations -- 2 -- Defining the Acquis Humanitaire -- I. The Concept of an Emerging Acquis Humanitaire -- II. Sources of the Acquis Humanitaire -- 3 -- Protection of Persons in Humanitarian Crises -- I. Exploring the Concept of Protection -- II. A Rights-Based Approach to Humanitarian Action -- 4 -- Strengthening the Web of International Legal Protection -- I. Challenges of Implementation and Enforcement -- II. Norm Creation and Internalisation -- III. Accountability Mechanisms -- IV. Conclusion: Summary So Far -- Part II: Normative Content of the Acquis Humanitaire -- 5 -- International Human Rights Law -- I. Introduction -- II. Substantive Human Rights Provisions in Humanitarian Crises -- III. Conclusion: Human Rights and the Acquis Humanitaire -- 6 -- Law of Armed Conflict -- I. Introduction -- II. International Armed Conflicts -- III. Non-International Armed Conflicts -- IV. Conclusion: Balancing Humanitarian Considerations and Military Necessity -- 7 -- International Criminal Law -- I. Introduction -- II. War Crimes -- III. Wilful Denial of Humanitarian Assistance -- IV. Conclusion: Legal Accountability via International Criminal Law -- 8 -- International Disaster Laws -- I. Introduction: The Concept of International Disaster Laws -- II. Disaster Risk Reduction, Prevention and Preparedness -- III. Humanitarian Response and Recovery -- IV. Conclusion: Developing Coherence -- 9 -- Refugee and Displaced Persons Law -- I. Introduction -- II. Global Instruments

"This book investigates the public as a crucial - yet often overlooked - actor in international law compared to the conventional focus on elites. Integrating insights across numerous fields and leveraging an array of evidence, the book demonstrates that ordinary people have an extensive impact on the operation of international legal commitments"--

Legitimate authority -- The claims of law -- Legal positivism and the sources of law -- Legal reasons, sources, and gaps -- The identity of legal systems -- The institutional nature of law -- Kelsen's theory of the basic norm -- Legal validity -- The functions of law -- Law and value in adjudication -- The rule of law and its virtue -- The obligation to obey the law -- Respect for law -- A right to dissent? : civil disobedience -- A right to dissent? : conscientious objection --The purity of the pure theory -- The argument from justice, or how not to reply to legal positivism

This article discusses the land registration as a legal construction of law in order to facing Asean economic communities The problems in this study are: (1) What is the Government's policy in solving the problem of land registration in Indonesia so that it can provide certainty for the business world in increasing domestic investment in welcoming the ASEAN Economic Community? (2) How is the implementation of state policies in land registration to provide an investment climate with legal certainty related to land issues? This research uses a normative juridical approach, by analyzing and interpreting theoretical matters concerning principles, conceptions, theories and legal norms relating to land registration. The results of the study show that the government needs to create legal certainty regarding land issues so that it can provide investment excitement for the business world in increasing domestic investment in the atmosphere of the ASEAN Economic Community. The guarantee of legal certainty to be realized in this land registration includes certainty of the status of land rights, certainty of legal subjects, and certainty of legal objects.