"This book is about the administrative procedures of the European Union, which we see as the 'super glue' holding in place the sprawling structures of the EU governance system. The early chapters deal with the structures expansively defined, the diverse functions of administrative procedures in the EU and the values that underpin them, concentrating on the respective contributions of the legislature and administration. A separate chapter deals with the important procedural function of rights-protection through the two Community Courts and the contribution of the European Ombudsman. We then turn to 'horizontal' or general procedures, dealing with executive law-making, transparency, and the regulation of government contracting. A study of Commission enforcement procedure ends the section. 'Vertical' or sector-specific studies in significant areas of composite and shared administration follow, including competition policy, cohesion policy and financial services regulation. A separate chapter deals with policing cooperation through Europol. The book ends with a general evaluation, including the author's reflections on current proposals for a European code of administrative procedure."--Bloomsbury Publishing
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Table. ; Signed: William Carlyle, president; E.J. Barrick, 1st vice-president, chairman, Executive Committee. ; Includes: Copy of petition now before the Council. ; Dated: 60 Bond Street, Toronto, Feb. 8, 1893. ; At head of title: Ratepayers' Association of Toronto. ; Electronic reproduction. ; Mode of access: Internet. ; 44
In order to minimize the need for taxpayers to respond to multiple revenue agencies, some countries have integrated their revenue administrations, either by merging tax and customs administration, or unifying collection of tax and social contributions. This book examines the experience of 11 countries in doing so. Their experiences indicate that integrating collection entails modernizing the revenue administration and reducing contact between the tax office and taxpayers, thanks to the extensive use of ICT.
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This study introduces the concept of "Tax Compliance by design". It describes how revenue bodies can exploit developments in technology and the ways in which modern SMEs organise themselves to incorporate tax compliance into the systems businesses use to manage their financial affairs.
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"JCS-6-98." ; Errata sheet inserted. ; "November 24, 1998." ; Shipping list no.: 99-0077-P. ; Sales statement incorrect in publication. Not sold by Congressional Sales Office, but Supt. of Docs. ; At head of title: Joint Committee print. ; Includes bibliographical references. ; Mode of access: Internet.
"JCS-23-97." ; "December 17, 1997." ; Shipping list no.: 98-0096-P. ; Distributed to some depository libraries in microfiche. ; At head of title: Joint Committee print. ; Includes bibliographical references. ; Mode of access: Internet.