Tax implications of natural disasters and pollution:
Gespeichert in:
| Weitere Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
The Hague [u.a.]
Kluwer Law Internat.
2015
|
| Schriftenreihe: | EUCOTAX series on European taxation
44 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXIV, 215 S. |
| ISBN: | 9789041156112 |
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Table of Contents
Editors
Contributors
Foreword
Preface
Introduction
Public Finance, State Aid and Tax Relief for Areas Struck by Natural
Disasters and Pollution
Lorenzo del Federico
1 Preliminary Remarks
2 Management of Disasters in Public Finance, between Subsidies and
State Aid
3 State Aid in European Law: Prohibition, Justification and
Modernization
4 The European Financial Approach to Face Natural Disasters
5 The Comparative Analysis
6 Prospects
Chapter 1
European Fiscal and Tax Policies for Damaged Areas: The European
Legal Framework of Reference
Pasquale Pistone Edoardo Traversa
1 Introduction
2 Solidarity as a Constitutional and Supranational Value within the
European Union
Table of Contents
3
4
2.1 The EU Primary Law Framework
2 1.1 The Principles of Solidarity and Mutual Assistance
2.1.2 The Charter of Fundamental Rights of the European
Union . i .
2.2 National Constitutional Perspectives. The Italian and Belgian
Legal Responses to Natural Disasters, Constitutional Principles and
the Safeguard of Human Rights
Between Solidarity, Security and Civil Protection: The Building
an EU Integrated Framework of Prevention and Response to Natural
and Man-Made Disasters
4.1 The Development of Available Instruments
4.2 The Solidarity Fund
4.3 The Civil Protection Mechanism
4.4 Other Converging Initiatives
The EU Control on Member States’ Financial and Tax Policies
Aimed at Alleviating the Damages Caused by Natural and Man-Made
Disasters
17
18
20
22
26
27
27
31
34
35
36
Chapter 2
The Austrian and German Systems
Werner Haslehner
1 Introduction
2 Direct Financial Transfers
2. l Overview of Natural Disaster Risk Profiles
2.2 The Legal Framework for Financial Aid and Its Effects in
the Federal Systems of Austria and Germany
2 3 Eligibility for Financial Aid
2 4 Financial Aid Amounts and Prevention of Overcompensation
2.5 Critical Assessment of Existing Aid Policy: Possib e
Overcompensation and Alternatives?
3 Tax Measures
3.1 Overview .
3.2 Substantive Tax Aid Provisions in Austria and Germany
3.2.1 General Tax Rules Providing Effective Disaster Relief
3.2.2 Special Tax Rules Introduced as Disaster Relief
Measures
3.3 Procedural Tax Aid Provisions in Austria and Germany
3.4 Tax Implications of Direct Financial Aid
3.4.1 Exemptions of Financial Aid
3.4.2 Deductibility of Expenses and Valuation of Replacement
Assets Paid for by State Aid
4 Compatibility with EU State Aid Law
5 Summary
43
44
44
44
45
47
48
49
50
50
51
51
55
58
58
59
60
62
64
Xll
Chapter 3
The Spanish System
Carlos María López Espadafor
Table of Contents
1
2
3
4
5
Natural Calamities and the Spanish Constitution
Tax and Financial Policies for Areas Afflicted by Natural Calamities
and/or Environmental Disasters
2.1 Recovery Measures
2.2 Development Measures
‘Compensatory’ Taxation and the European Commission
The Beneficiaries
4.1 Productive Activities
4.2 Peculiarities for Small Enterprises
4.3 Families
Anti-avoidance Rules
65
65
69
69
69
70
72
72
73
74
75
Chapter 4
The Italian System
Livia Salvini Sarah Supino 77
1
2
3
4
5
6
Introduction
Conditions Required for Introducing Financial Measures in
Accordance with EU State Aid Rules (Notes)
Financial Measures
3.1 Introduction of Mandatory (or Voluntary) Insurance for Natural
Disaster Damages
3.2 Financial Resources Provided by the Central Government and
Regions
General Tax Provisions
4.1 The Deferral of Terms Related to Tax and Contribution
Obligations in Favour of People and Companies Struck by
Exceptional Events
4.2 The Deductibility of Taxes and Contributions, Even in Case of
Suspension of Payment, in Derogation of the Cash Method
4.3 The Deductibility of Donations Addressed to Territories Struck
by Natural Disasters and the Tax Exemption for the Supply of
Goods to People Affected by Public Disasters
Special Tax Rules: A ‘Case-by-Case’ Approach
5.1 The Non-taxation of Re-invested Business Income and
Self-Employment Income, Provided for by Article 4, Law No.
383/2001 (So-Called Tremonti-bis)
5.2 The Tax Amnesty Pursuant to Article 9, Paragraph 17, Law No.
289/2002
Conclusions
78
79
80
81
83
85
85
86
87
88
88
89
92
Table of Contents
Chapter 5
The Nordic Countries’ Systems
Björn Westberg Cristina Trenta
Section I The Swedish System in Respect of Tax Implications of Natural
Disasters and Pollution
Björn Westberg
1 Introduction .
1.1 Legal Instruments Used to Face Damages Caused by Natural
and/or Environmental Disasters
1.2 General Preventive Tax Provisions of Importance Also in Case
of Disasters .
1.3 Ordinary Tax Provisions Directly Related to Correction or
Compensation in Case of Disasters
1.4 Extraordinary Correction or Compensation Provisions
Introduced in Case of Disasters
14 1 Extraordinary Correction or Compensation Provisions
' Are Basically Tax Rules Aimed at Recovering and
Developing Areas Hit by Natural and/or
Environmental Disasters
1.4.2 The Severe Hurricane of 2005
1.4.3 Tax Credit
1.4.4 Administrative Measures
Choice between Incentives or Financial Subsidies
Measures Aimed at Recovering or Developing Damaged Areas
Legal or Administrative Norms Used to Face Damages Caused by
Natural and/or Environmental Disasters
Types of Tax Incentives Applied in Sweden
Incentives in the Field of Social Security Contributions in Respect
of Natural and/or Environmental Disasters Caused by Human Error
No Special Regimes of Aids to SMEs
Anti-abuse Rules
Section II Disaster Management in the Nordic Countries: Public
Finance, Taxation and Insurance
Cristina Trenta
1 Introduction
2 Ex Ante and Ex Post
3 The Nordic Countries
3.1 Denmark
3.2 Finland
3.3 Iceland
3.4 Norway
3.5 Sweden
95
96
96
96
97
98
99
99
99
100
100
100
101
101
102
103
103
103
104
104
104
105
105
106
107
110
111
xiv
4
5
Analysis
Conclusions
Table of Contents
112
117
Chapter 6
The Portuguese System
Guilherme Oliveira Martins Raquel Franco
1 Tax and Financial Policies for Areas Struck by Natural Calamities
and/or Environmental Disasters
1.1 Recovery Measures
1.2 Development Measures
2 ‘Compensatory’ Taxation
2.1 Measures Authorized by the European Commission
2.2 Measures Not Authorized by the European Commission
2.3 De Minimis Aids
3 The Beneficiaries
3.1 Productive Activities
3.2 Peculiarities for Small Enterprises
3.3 Families
4 Anti-avoidance Rules
Chapter 7
The French System
Stéphane Buffa
1 Introduction
2 Tax and Financial Policies for Areas Struck by Natural Calamities
and/or Environmental Disasters
2.1 Recovery Measures
2.2 Development Measures
3 ‘Compensatory’ Taxation
3.1 Measures Authorized by the European Commission
3.2 Measures Not Authorized by the European Commission
3.3 De Minimis Aids
4 The Beneficiaries
4.1 Productive Activities
4.2 Peculiarities for Small Enterprises
4.3 Families
5 Anti-avoidance Rules
6 Conclusion
Chapter 8
The Hungarian System
Borbála Kolozs
1 Tax and Financial Policies for Areas Struck by Natural Calamities
and/or Environmental Disasters
119
119
123
124
125
125
130
130
130
130
132
132
133
135
136
137
138
140
141
141
142
143
143
144
144
145
145
146
147
147
1.1 Recovery Measures
1.1.1 Recovery Measures in General
1.1.2 Recovery Measures Related to Tax Law and
Budget Law
2 ‘Compensatory’ Taxation and the European Commission
3 Anti-avoidance Rules
The'japanese Experience: Fukushima beyond Disaster - Tax and Public
Finance Assistance
Yasuyuki Kawabata
1
2
3
4
4.4
4.5
4.6
149
149
150
153
154
Introduction
Mega-Earthquake and Mega-Tsunami in the Tohoku Area
Nuclear Disaster in Fukushima
Tax Assistance for Victims of Natural Disasters
4.2 List of Major Tax Assistance for Victims of Natural Disasters,
Etc.
4.3 Casualty Losses
4.3.1 Article 72, Income Tax Act
4.3.2 Assets Not Usually Necessary for Personal Living
4 3 3 Business Assets Stricken by Disaster, Fire, Etc.
' ' (Article 70, Paragraph 3, IT A)
4.3.4 Categories of Personal Assets or Assets Held by
Individuals
4 3 5 Unwilling Expenditures Related to Disasters, Etc.
՝ ՛ (Article 72, Paragraph 1,ITA)
Net Loss Carryover
Special Legislative Regime for Disasters
Concession on the Level of Tax Procedure
4.6.1 Delay of Tax Payment on National Taxes Not Due on
' ' the Date of Damage
4.6.2 Delay of Tax Payment on National Taxes Already
Became Due on the Date of Damage
4.7 Tax Assistance for Prevention of Pollution
Public Finance Assistance for Victims of Natural Disasters
5.1 In General .
5.2 For the Victims of Major Public Pollutions
Conclusion
157
158
159
160
160
160
161
162
162
163
163
164
164
165
165
165
166
166
166
167
167
167
167
Table of Contents
Chapter 10
Tax Issues of Cross-Border Disasters and Marine Accidents in
International Waters
Pemille Wegener Jessen Pietro Mastellone 169
Section I Cross-Border Disasters and EU State Aid Law Issues
Pemille Wegener Jessen 170
1 Introduction
2 How the EU Prohibition of State Aid Affects the Management of
Natural Disasters
2.1 The Measure Must Confer an Aid
2.2 The Aid Must Be Provided by the State and Be Financed
Out of State Resources
2.3 The Aid Must Be Selective and Favour Certain
Undertakings
2.4 Distortion of Competition and Effect on Trade between EU
Member States
3 May the Financial Assistance Be Subject to an Exemption in Case of
Natural Disasters?
3.1 Natural Disasters or Exceptional Occurrences (Article 107,
Paragraph 2, Letter b), TFEU)
3.2 Aid in the Context of Disasters outside the Scope of
Article 107, Paragraph 2, Letter b) and Article 107,
Paragraph 3, TFEU
4 Concluding Remarks
Section II Tax Implications of Marine Accidents in International
Waters: Theory, Practice and Future Developments
Pietro Mastellone
170
171
172
173
174
177
178
179
183
184
185
1 Preliminary Remarks 185
2 The Introduction of Tax Measures for Flow Pollution 185
3 Marine Accidents in International Waters 189
4 The ‘Para-fiscal’ Mechanism Provided by IOPC Funds 192
5 Possible Tax Solutions for Environmental Disasters Caused by
Human Extraordinary Pollution 198
6 Conclusion and Future Developments 199
Conclusion
Points of Convergence, Critical Remarks and Future Prospects
Massimo Basilavecchia
1
Preliminary Remarks
201 |
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| isbn | 9789041156112 |
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| spelling | Tax implications of natural disasters and pollution ed. by Massimo Basilavecchia The Hague [u.a.] Kluwer Law Internat. 2015 XXIV, 215 S. txt rdacontent n rdamedia nc rdacarrier EUCOTAX series on European taxation 44 Europäische Union (DE-588)5098525-5 gnd rswk-swf Naturkatastrophe (DE-588)4041387-1 gnd rswk-swf Umweltverschmutzung (DE-588)4186812-2 gnd rswk-swf Mitgliedsstaaten (DE-588)4170174-4 gnd rswk-swf Steuerrecht (DE-588)4116614-0 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content Europäische Union (DE-588)5098525-5 b Mitgliedsstaaten (DE-588)4170174-4 s Steuerrecht (DE-588)4116614-0 s Naturkatastrophe (DE-588)4041387-1 s Umweltverschmutzung (DE-588)4186812-2 s DE-604 Basilavecchia, Massimo edt EUCOTAX series on European taxation 44 (DE-604)BV012505903 44 Digitalisierung Bundesfinanzhof application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028303614&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Tax implications of natural disasters and pollution EUCOTAX series on European taxation Europäische Union (DE-588)5098525-5 gnd Naturkatastrophe (DE-588)4041387-1 gnd Umweltverschmutzung (DE-588)4186812-2 gnd Mitgliedsstaaten (DE-588)4170174-4 gnd Steuerrecht (DE-588)4116614-0 gnd |
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| title | Tax implications of natural disasters and pollution |
| title_auth | Tax implications of natural disasters and pollution |
| title_exact_search | Tax implications of natural disasters and pollution |
| title_full | Tax implications of natural disasters and pollution ed. by Massimo Basilavecchia |
| title_fullStr | Tax implications of natural disasters and pollution ed. by Massimo Basilavecchia |
| title_full_unstemmed | Tax implications of natural disasters and pollution ed. by Massimo Basilavecchia |
| title_short | Tax implications of natural disasters and pollution |
| title_sort | tax implications of natural disasters and pollution |
| topic | Europäische Union (DE-588)5098525-5 gnd Naturkatastrophe (DE-588)4041387-1 gnd Umweltverschmutzung (DE-588)4186812-2 gnd Mitgliedsstaaten (DE-588)4170174-4 gnd Steuerrecht (DE-588)4116614-0 gnd |
| topic_facet | Europäische Union Naturkatastrophe Umweltverschmutzung Mitgliedsstaaten Steuerrecht Aufsatzsammlung |
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