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Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Die Unternehmensbesteuerung (Ubg) is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The so-called Epitome Guelferbitana of the Lex Romana Visigothorum, or (Alaric's) Breviary, has survived, following the oldest version of the Lex Salica, in a manuscript from about 760 ad, now in Wolfenbüttel. The Epitome probably originates from mid 6th century in northern Burgundy, and may have been drafted by an instructor of law. It stands out thanks to its practical handling of the later Roman law at that time and environment, adapting traditional regulations to contemporary demands. [ABSTRACT FROM AUTHOR]

Metaphor theories can provide new methodological means for the analysis of Akkadian cuneiform legal documents, especially with regard to the interpretation of terms and legal concepts in Babylonian contracts. In this article we examine the metaphorical phrase of ina ḫūd libbišu(from/in the joy of his heart), which becomes a terminus technicus in the Neo-Babylonian contracts and show that it did not only supersede the traditional waiver of action clauses but also introduced a real voluntative element, by which a seller consented to the transfer of ownership. [ABSTRACT FROM AUTHOR]

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Computer und Recht is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Within Western culture, gender is frequently interpreted in terms of binarism (male versus female), derived from biological sex at birth. Nevertheless, there is an accelerating percentage of non-binary and transgender people, who are not related to binary nomenclature, and they also need to resort to legal documentation and their renderings into other languages. This fact becomes a troublesome issue that must be nowadays solved, especially when translating into Spanish, a grammatical gender language, from English, a non-grammatical gender language. In this paper we will first select a corpus of eight British legal documents representing highly demanded translation briefs. We will then search for 15 problematic lexical items, searching for their lexicographic definitions and translations, and we will later resort to their most feasible translations into the Spanish language, considering both gendered translations and genderless ones. Our research shows how the Spanish language has its own translation techniques, especially paraphrasing, to be able to provide the English-Spanish target readership with binary legal terms, and especially with non-binary ones. [ABSTRACT FROM AUTHOR]

The article focuses on the implications of the Federal Fiscal Court (BFH) judgment of December 16, 2020 regarding free-of-charge benefits and input tax deduction. Topics include the general conditions for a business to be eligible for input tax deduction, and input tax deduction for services indirectly connected to entrepreneurial activities, and changes in the Umsatzsteuer-Anwendungserlass (UStAE) related to free-of-charge benefits and input tax deduction.

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Die Unternehmensbesteuerung (Ubg) is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article explores the concept of corporate liability in EU law, focusing on competition law and data protection law. The authors argue against the existence of a general legal principle that holds the entire economic unit liable, emphasizing that under EU law, only the individual legal entity is responsible for violations. The article examines the basis for generalizing legal principles in EU law and highlights the different approaches to corporate liability in primary and secondary law. It concludes that liability and obligations are attached to specific legal entities rather than entire economic units. The text also discusses the principle of separation in corporate law in various European countries and in public international law, emphasizing that shareholders are generally not personally liable for a company's obligations. The article further argues that the principles of corporate liability in competition law cannot be applied to other areas of law, and that the specific legal entity should be the subject of primary obligations, liability, and fines in data protection law and other areas. Overall, the article emphasizes that there is no general legal principle of corporate liability based on the economic unit in EU law. [Extracted from the article]

The article focuses on the emergence of German import sales tax in cases of customs violations regarding investment gold. It highlights a legal case where individuals were convicted for smuggling gold into Germany, avoiding import VAT, and orchestrating a sophisticated operation involving various countries.

The article focuses on services related to entertainment events, particularly the place of service concerning broadcast interactive video sessions via streaming and the provision of premises and material for filming performances, emphasizing the importance of delivering high-quality performances.

The article provides information on the regulations governing fiscal representation for foreign entrepreneurs in Germany. Following amendments introduced by the law promoting electromobility and changing other tax provisions, effective January 1, 2020, it outlines the rights and obligations of fiscal representatives. Notably, fiscal representatives are now required to submit quarterly VAT pre-registration, in addition to the annual VAT declaration.

The article focuses on a legal case that determine the legality of the tax authority offsetting civil law claims against the taxpayer's tax refund requests, based on the Value Added Tax Act. Key questions discussed include the legitimacy of the offset, the existence of civil law claims, and their direct relation to tax refunds, while also considering the jurisdiction of the tax court and previous legal precedents.

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article focuses on the Austrian Federal Administrative Court's decision regarding the compliance with information obligations in data processing. It emphasizes that full compliance with providing information is not necessarily required for the lawfulness of data processing. It reports the court ruling on a dispute between an Austrian credit agency and a data subject regarding the deletion of payment history data, processing is not necessarily dependent on full compliance.

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article focuses on a court case related to the tax treatment of services provided in connection with the purchase and management of real estate. It states that the court case involves a KG(Kommanditgesellschaft), engaged in the purchase and sale of properties in Germany. It mentions that by ruling in favor of the KG, the court concluded that the Identification & Acquisition (ITF) Agreement was independent of the German property, resulting in their exemption from German value added tax.

The article presents four hitherto unpublished Neo-Assyrian documents from the private collection of the late Jørgen Læssøe. It mentions that debt notes are of considerable interest to the legal historian as two of them contain a relatively rare clause that explicitly assigns joint responsibility to a group of co-debtors.

The article focuses on the growing attention to cross-border data processing and the use of cloud services, particularly in relation to the potential access by authorities. Topics include the new European Union standard contractual clauses (SCCs), the need for a risk assessment in international data processing, and the uncertainty caused by the U.S. CLOUD Act.

Copyright of Zeitschrift für Romanische Philologie is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article considers the administrative changes that occurred in the city of Emar in the early 13th century BCE—including the beginning of the now well-known bifurcation in scribal practices between the Conventional Middle Euphrates Format (also known as the "Syrian" system) and the Free Format (also known as the "Syro-Hittite" system)—in the context of international political currents. In order to position my understanding of Emarite history with respect to the ongoing chronology debate, I offer new chronological considerations using internal data from the Emarite legal documents that affirm the substantial overlap of the two scribal systems at Emar (most recently argued for by Daniel Fleming and Sophie Démare-Lafont), while also adjusting the dating of some important synchronisms. Following the establishment of the chronological position, the article poses the question of why the material changes at Emar were executed by the Hittite empire exactly when they were, despite a previous policy of non-intervention. I argue that the increasing threat posed by expansionist activity of the Middle Assyrian state to Hittite hegemony over the Syrian territories—of which Emar was the farthest south-easterly border state—is a contributing factor to administrative changes in Emar. [ABSTRACT FROM AUTHOR]

The article focuses on plea for the non-controllability of internal sales within the tax group and two initial proceedings for even greater concern from the point of view of the economy. It mentions most important pending procedure in the field of value-added tax (VAT) law and enormous risk for entrepreneurs without the right to deduct input tax. It also mentions basic conception of the German tax group rescued, he will not soon bury them through the controllability of internal sales.

314 The option to deviate from a legal provision has been problematic for company law. The theoretical background of legislation is rooted in the interpretative models of company law: the investor model favouring the interests of its members (shareholder theory) and a contractual model which takes into account the stakeholders in the business relationship with the company (stakeholder theory). This article reflects on the development of the regulation's nature of Hungarian company law; the legislator implemented a fundamental change in the central element to the governance of company law in 2013. After the modification of central regulation concept of Hungarian company law, the role of the judiciary shifted to the classification of the different default-mandatory rules. This article investigates the development of the new company law regulations concept, and the related judicial practice, and also approaches the topic from the view of interests (of creditors, employees and members), striving to create a coherent dogmatic system. [ABSTRACT FROM AUTHOR]

Copyright of Zeitschrift für Bankrecht und Bankwirtschaft is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article discusses the German Bundesfinanzhof court case dealing with direct claim, and the interpretation of the VAT Directive. It examines whether a recipient of services with a registered office in a Member State has a direct claim against the domestic tax authorities, when a domestic supplier issues an invoice with domestic VAT for a service that was actually provided in another Member State.

Copyright of Computer und Recht is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In 2018, the African Union adopted the Agreement on the African Continental Free Trade Area (AfCFTA) with the aim of creating a common market for goods and services that would serve over 1.3 billion people in Africa. This is a paradigm shift towards a deeper continental integration in Africa whereby AfCFTA would be one of the biggest multilateral trading areas in the world. Although AfCFTA pursues sustainable development goals that embed reducing carbon dioxide emissions in line with international legal instruments on sustainability which applies to Member States of the WTO too, the legal provisions of AfCFTA and WTO that link trade and CET appear rather weak. This article provides a comparative analysis of AfCFTA and WTO legal frameworks with a focus on relationships, challenges and opportunities that incentivise clean energy transition (CET) as part of their sustainability agenda. The article contributes to the discourse on the interplay between regional trade and global trade laws in relation to climate change and sustainable development. As no previous study has compared the legal dynamics of the WTO and AfCFTA in relation to CET, the article provides a novel contribution to the efforts of unlocking the development potential of AfCFTA while enhancing global and regional multilateral trading systems. [ABSTRACT FROM AUTHOR]

Copyright of Zeitschrift für Bankrecht und Bankwirtschaft is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The historical archive in Feltre (Veneto) preserves inventories of its Teatro Sociale that testify to this provincial theatre's importance to the town and the surrounding area during the 19th century. These inventories are rare sources that have never previously been analysed. Based on these documents, this article investigates the world behind the scenes and extracts information on the staff involved in running the theatre. Offstage workers are generally forgotten on playbills and in theatre periodicals (which pay tribute to onstage artists and report the repertoire of travelling theatre companies), and they do not figure significantly in the documents of theatre companies such as contracts, correspondence and regulations. To a greater extent than other sources, these inventories provide a window onto the labour of these workers, who made a highly significant, if less visible, contribution to performances and the running of a theatre. [ABSTRACT FROM AUTHOR]

Copyright of Die Unternehmensbesteuerung (Ubg) is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Internationales Handelsrecht is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article discusses the Court of Justice of the European Union court case dealing with abuse of rights. The court held that the court does not have jurisdiction to answer the questions referred by the Fővárosi Törvényszék dealing with technical support services provided to a company established in another Member State.

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Chinese economic development has been driven, among other factors, by the gradual expansion of the private economy and the establishment of Chinese-based multinational corporations recognized as "champions" of the Chinese economy. At the same time, the Chinese Communist Party strives to maintain proper coordination mechanisms over the Chinese private economy, in order to ensure the harmonization between private and public interests. Does such policy direction, pursued by the Chinese leadership, rely on legal mechanisms? Does the Chinese Communist Party have legal instruments at its disposal in order to carry out coordinative functions concerning the private economy? The issue, although acknowledged by several scholars, has been rarely the object of a comprehensive legal analysis, taking into account the interactions between the different legal formants of the Chinese system. The purpose of this paper is to sketch an outline of the main legal mechanisms empowering the Chinese Communist Party to supervise and coordinate the activity of private economic operators. Starting from the assessment of some recent developments, embodied in «Opinions on Strengthening the United Front Work in the Private Economy in the New Era» issued in September 2020, the analysis will try to identify some of the most relevant legal provisions aimed at ensuring Party supervision over the private economy, in particular Art. 19 of the Company Law. Such provisions will be analyzed not only within the context of the recent developments of Chinese economic law, but also with regard to its practical applications by courts, in order to define the scope, in concrete, of Party activities in the private economy. The information gathered and analyzed will then be taken as conceptual basis to draw some conclusions regarding the structural role of the Chinese Communist Party in the development of Chinese commercial and economic law. [ABSTRACT FROM AUTHOR]

The article focuses on the laws governing input tax deduction and input tax correction in the event of a difference in time between the receipt of services and the right to input tax deduction in Germany. It mentions specifications with regard to the Court of Justice of the European Union cases in which the right to deduct input tax does not arise at the same time as the provision of the input service.

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Internationales Handelsrecht is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article informs about what patients need to pay attention to when traveling abroad with narcotic-containing medications. In general, these medications can be taken along to ensure medical care. However, certain rules apply to avoid problems with customs or the police. When traveling to member states of the Schengen Agreement, a certificate from the doctor is required, while when traveling to other countries, a multilingual certificate should be issued according to the "Guidelines for Travellers" of the International Narcotics Control Board. There are no internationally harmonized regulations for the transportation of narcotics, so patients should inform themselves about the applicable legal provisions in the destination country before starting their journey. [Extracted from the article]

Keywords: interpreting; mediatization; sociolinguistics; upset; uptake EN interpreting mediatization sociolinguistics upset uptake 21 41 21 05/12/22 20220501 NES 220501 1 Introduction This paper discusses some of the communicative processes which happened at specific moments during the transition of Danish legal interpreting to the private company EasyTranslate in 2019. Consequently, EasyTranslate was hundreds of interpreters short and had to hire outside of the established interpreter community to live up to a contract which required a delivery rate of 98% of the needed interpreters and translators. For the trial, still short of a Georgian-Danish interpreter, EasyTranslate flew in a Georgian-Norwegian interpreter who spoke Russian and a Danish-Russian interpreter was assigned. [Extracted from the article]