DOCSLIB.ORG

Tax Procedure in Belgium: Audit to Litigation for a Legal and Tax Partner If You Do Business in Or from the Netherlands, Belgium and Luxembourg, Our Home Markets

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
Tax Procedure in Belgium: Audit to Litigation for a Legal and Tax Partner If You Do Business in Or from the Netherlands, Belgium and Luxembourg, Our Home Markets As a leading firm, Loyens & Loeff is the natural choice Audit to Litigation Procedure in Belgium: Tax for a legal and tax partner if you do business in or from the Netherlands, Belgium and Luxembourg, our home markets. You can count on personal advice from any of our 900 advisers based in one of our offices in the Benelux or in key financial centres around the world. Thanks to our full-service practice, specific sector experience and thorough understanding of the market, our advisers comprehend exactly what you need. A first insight A 14-02-EN-TPB Tax Procedure in Belgium: Audit to Litigation A first insight By Christian Chéruy, Attorney-at-law www.loyensloeff.com Tax Procedure in Belgium: Audit to Litigation A first insight By Christian Chéruy Attorney-at-law LOYENS & LOEFF TAX PROCEDURE IN BELGIUM: AUDIT TO LITIGATION - A FIRST INSIGHT 1 © Loyens & Loeff SCRL/CVBA 2014 This publication is made available by Loyens & Loeff SCRL/CVBA for educational purposes only as well as to give general information and a general understanding of the law, not to provide specific legal or tax advice. The receipt of this publication does alone create no attorney client relationship with Loyens & Loeff SCRL/ CVBA. Any content of this publication should not be used as a substitute for competent legal or tax advice from a qualified attorney. Loyens & Loeff SCRL/CVBA and all other entities, partnerships, persons and practices trading under the name “Loyens & Loeff”, cannot be held liable for the consequences of making use of this publication without their further cooperation. This publication contains personal views of the authors and therefore does not reflect the opinion of Loyens & Loeff SCRL/CVBA. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or in an automated database or disclosed in any form or by any means (electronic, mechanical, photocopy, recording or otherwise) without the prior written permission of Loyens & Loeff SCRL/CVBA. 2 LOYENS & LOEFF TAX PROCEDURE IN BELGIUM: AUDIT TO LITIGATION - A FIRST INSIGHT “Not one cent should be raised unless it is in accord with the law” Napoleon Bonaparte “We now have so many regulations that everyone is guilty of some violation” An anonymous taxpayer LOYENS & LOEFF TAX PROCEDURE IN BELGIUM: AUDIT TO LITIGATION - A FIRST INSIGHT 3 Loyens & Loeff’s practice combines trial-tested litigation skills with up-to-date substantive tax experience, enabling us to take on the most challenging cases and achieve outstanding results for our clients. 4 LOYENS & LOEFF TAX PROCEDURE IN BELGIUM: AUDIT TO LITIGATION - A FIRST INSIGHT Author’s note With many thanks to David Mackarness for his dedicated application in editing this report. To avoid overloading the reference footnotes in this overview, we have decided to keep them to a minimum and to refer, in the text, to the key provisions of the relevant legislation. The author is ready to provide any further information that may be requested by the reader. If you would like to know more about the topics covered in this overview or about our services in general, please contact: Christian Chéruy at +32 2 743 43 43 or [email protected]. This overview has been updated till 31 December 2013. LOYENS & LOEFF TAX PROCEDURE IN BELGIUM: AUDIT TO LITIGATION - A FIRST INSIGHT 5 Table of contents Introduction 12 1 Functional organization and normative elements 15 1.1 Federal Public Service of Finance 15 1.2 Belgian courts having jurisdiction to deal with tax cases 16 1.3 Belgian substantive and procedural laws 18 2 Assessment of tax 21 2.1 Terminology: assessment year v. taxable period 21 2.2 The tax return 21 2.2.1 Obligation to file a tax return 21 2.2.2 Specific reporting obligations 23 2.2.2.1 Reporting of foreign bank account(s) 23 2.2.2.2 Reporting of foreign life insurance policies 24 2.2.2.3 Reporting of payments made to tax havens 24 2.2.2.4 Reporting of private wealth structures 26 2.2.3 Time limit for filing the tax return 28 2.3 Consequences of filing a tax return 30 2.3.1 Vis-à-vis the BTA 30 2.3.2 Vis-à-vis the taxpayer himself 31 2.4 Possible scenarios and sanctions 32 2.5 Initial assessment 32 2.6 Ex officio assessment 32 2.6.1 In which cases? 32 2.6.2 Procedure 33 2.6.3 Total shift of burden of proof 34 2.6.4 Extension of investigation and reassessment period 34 2.7 Audit process and notice of deficiency 34 2.7.1 In general 34 2.7.2 Time limits of tax audits 36 2.7.3 Obligations of taxpayers 36 2.7.3.1 Request for documents and information 36 2.7.3.2 Maintaining records 38 2.7.3.3 Computerised accounting systems 39 2.7.3.4 A right of entry 39 2.7.4 Obligation of third parties 40 2.7.4.1 General framework 40 6 LOYENS & LOEFF TAX PROCEDURE IN BELGIUM: AUDIT TO LITIGATION - A FIRST INSIGHT 2.7.4.2 Professional secrecy in third-party investigations 41 2.7.5 Restricted obligations of banks to provide information 44 2.7.6 New Act on the processing of personal data by the BTA 48 2.7.7 International exchange of information 49 2.7.8 Notice of deficiency 50 2.8 Investigation and (re)assessment periods 51 2.8.1 Ordinary 18 months assessment period 51 2.8.2 Special three-year investigation and reassessment period 52 2.8.3 Special seven-year investigation and reassessment period 52 2.8.4 Special reassessment periods of 12 and 24 months 53 2.8.5 Special reassessment period of 3 months after the cancellation of the initial assessment by the Regional Director 54 2.8.6 Supplementary assessment within a period of six months after cancellation of the initial assessment by the Tax court 54 2.8.7 No time limit 54 3 Administrative appeals procedures 55 3.1 Tax complaints 55 3.1.1 Time limit for filing a tax complaint 55 3.1.2 Claimants 56 3.1.3 Handling of the procedure 57 3.1.4 Extension of the tax complaint to other assessments 58 3.1.5 Impact on the collection of taxes 58 3.1.6 Final decision 59 3.1.7 Alternative tax assessment 59 3.2 Automatic relief procedure 59 3.2.1 In which cases? 59 3.2.2 Time limit for filing the request 60 3.2.3 Procedure 60 3.2.4 Impact on the collection of taxes 60 3.2.5 Final decision 60 4 Judicial appeals procedures 62 4.1 Introduction 62 4.2 Appeal to the Court of First Instance 63 4.2.1 Subject matter jurisdiction 64 4.2.2 The filing of a petition 64 4.2.3 Procedure before the Court 65 4.2.3.1 Petition 66 4.2.3.2 Hearings 67 LOYENS & LOEFF TAX PROCEDURE IN BELGIUM: AUDIT TO LITIGATION - A FIRST INSIGHT 7 4.2.3.3 Pleadings 68 4.2.3.4 Judgement 68 4.2.4 Costs 69 4.3 Court of Appeal 70 4.4 Supreme Court of Belgium 71 4.5 Constitutional Court 72 4.6 Use of the official languages in judicial matters 73 5 Alternative dispute resolution mechanisms 75 5.1 Ruling process 75 5.1.1 Competent authority 75 5.1.2 Purpose and scope 75 5.1.3 Content and admissibility requirements 76 5.1.4 Handling of the procedure 77 5.1.5 Pre-filing meeting 77 5.1.6 Time frame 77 5.1.7 Legal effect 78 5.1.8 Term and publication 78 5.2 Tax Mediation Service 79 5.2.1 Purpose and scope 79 5.2.2 Time frame 79 5.2.3 Handling of the procedure 80 5.2.4 Absence of administrative authority 81 5.3 Tax regularisation 82 5.3.1 System of permanent tax regularisation until 14 July 2013 82 5.3.2 Transitional system until 31 December 2013 83 5.3.3 As from 1 January 2014: unregulated voluntary disclosure procedures 85 6 Crossing the borders between fiscal law and criminal law 87 6.1 Tax fraud 87 6.1.1 Criteria 87 6.1.2 Concept at the crossroad of other of legislations 88 6.1.3 Punishments 91 6.1.4 Change of atmosphere 92 6.1.5 Tax planning v. tax fraud 93 6.1.6 Schematic diagram 95 6.2 Criminal prosecution 96 6.2.1 The basic tradition and characteristics of the Belgian criminal justice system 96 6.2.2 Public Prosecution Service 97 8 LOYENS & LOEFF TAX PROCEDURE IN BELGIUM: AUDIT TO LITIGATION - A FIRST INSIGHT 6.2.3 Brief overview of the pre-trial procedures 100 6.2.4 Trial jurisdiction(s) 105 6.2.5 Burden of proof 107 6.2.6 Exclusion of evidence illegally or improperly obtained 107 6.2.7 Right to silence 109 6.2.8 Possibility to enter into a transaction with the Public Prosecutor for tax offences 110 6.2.9 Corporate criminal liability 112 6.2.10 Non-applicability of statutory limitation to tax fraud 114 6.3 Interfaces between the BTA and the Public Prosecution Service 115 6.3.1 Strictly regulated communications 115 6.3.2 Recent introduction of the Una Via rule 116 6.3.2.1 Concept 117 6.3.2.2 Scope of the Una Via rule 117 6.3.2.3 New regulated consultation process 118 6.3.2.4 Simple fraud v.
Load more

Recommended publications
  • Download the Catalogue
    Five Hundred Years of Fine, Fancy and Frivolous Bindings George bayntun Manvers Street • Bath • BA1 1JW • UK Tel: 01225 466000 • Fax: 01225 482122 Email: [email protected] www.georgebayntun.com BOUND BY BROCA 1. AINSWORTH (William Harrison). The Miser's Daughter: A Tale. 20 engraved plates by George Cruikshank. First Edition. Three volumes. 8vo. [198 x 120 x 66 mm]. vii, [i], 296 pp; iv, 291 pp; iv, 311 pp. Bound c.1900 by L. Broca (signed on the front endleaves) in half red goatskin, marbled paper sides, the spines divided into six panels with gilt compartments, lettered in the second and third and dated at the foot, the others tooled with a rose and leaves on a dotted background, marbled endleaves, top edges gilt. (The paper sides slightly rubbed). [ebc2209]. London: [by T. C. Savill for] Cunningham and Mortimer, 1842. £750 A fine copy in a very handsome binding. Lucien Broca was a Frenchman who came to London to work for Antoine Chatelin, and from 1876 to 1889 he was in partnership with Simon Kaufmann. From 1890 he appears under his own name in Shaftesbury Avenue, and in 1901 he was at Percy Street, calling himself an "Art Binder". He was recognised as a superb trade finisher, and Marianne Tidcombe has confirmed that he actually executed most of Sarah Prideaux's bindings from the mid-1890s. Circular leather bookplate of Alexander Lawson Duncan of Jordanstone House, Perthshire. STENCILLED CALF 2. AKENSIDE (Mark). The Poems. Fine mezzotint frontispiece portrait by Fisher after Pond. First Collected Edition. 4to. [300 x 240 x 42 mm].
    [Show full text]
  • Annual Report to Shareholders, Entergy Produces an Integrated Report, Highlighting Our Economic, Environmental and Social Performance
    ENTERGY C ORPORATION AND S UBSIDIARIES 2 0 1 A N N U A L R E P O R T Entergy Corporation and Subsidiaries 2018 Entergy Corporation (NYSE: ETR) is an integrated energy company engaged primarily in electric power production and retail distribution operations. Entergy owns and operates power plants with approximately 30,000 megawatts of electric generating capacity, including nearly 9,000 megawatts of nuclear power. Entergy delivers electricity to 2.9 million utility customers in Arkansas, Louisiana, Mississippi and Texas. Entergy has annual revenues of $11 billion and nearly 13,700 employees. In addition to our Annual Report to Shareholders, Entergy produces an Integrated Report, highlighting our economic, environmental and social performance. Producing an Integrated Report reinforces our belief that our stakeholders – customers, employees, communities and owners – are linked and that we must deliver sustainable value to all stakeholders in order to succeed. We encourage you to visit our 2018 Integrated Report at integratedreport.entergy.com. Contents 1 Letter To Our Stakeholders 5 Forward-Looking Information and Regulation G Compliance 9 Selected Financial Data – Five-Year Comparison 10 Comparison of Five-Year Cumulative Return 11 Definitions 15 Management’s Financial Discussion and Analysis 57 Report of Management 58 Report of Independent Registered Public Accounting Firm 60 Consolidated Statements of Operations 61 Consolidated Statements of Comprehensive Income (Loss) 62 Consolidated Statements of Cash Flows 64 Consolidated Balance Sheets 66 Consolidated Statements of Changes in Equity 67 Notes to Financial Statements 219 Board of Directors 220 Executive Officers 221 Investor Information To Our Stakeholders When does 1 = more? One equals more when serving the needs of one stakeholder creates value for all.
    [Show full text]
  • The Independence of Sais As a Guarantee of Democratic States
    09 20 No.1515 European Organisation of Supreme Audit Institutions Topicality of the Declarations of Lima and Mexico: the independence of SAIs as a guarantee of democratic States I - ARA SA B O O R S U A I E 9 P 0 A 0 R 2 IS rs · 30-31 ma Organización de las Entidades Fiscalizadoras Superiores de Europa European Organisation of Supreme Audit Institutions Organisation des Institutions Supérieures de Contrôle des Finances Publiques d’Europe Europäische Organisation der Obersten Rechnungskontrollbehörden Европейская организация высших органов финансового контроля ISSN: 1027-8982 ISBN: 84-922117-6-8 Depósito Legal: M. 23.968-1997 EUROSAI magazine is published annually on behalf of EUROSAI (European Organisation of Supreme Audit Institutions) by the EUROSAI Secretariat. The magazine is dedicated to the advancement of public auditing procedures and techniques as well as to providing information on EUROSAI activities. The editors invite submissions of articles, reports and news items which should be sent to the editorial offi ces at TRIBUNAL DE CUENTAS, EUROSAI Secretariat, Fuencarral 81, 28004-Madrid, SPAIN. Tel.: +34 91 446 04 66 - Fax: +34 91 593 38 94 E-mail: [email protected] - tribunalcta@tcu. es www: http://www.eurosai.org The aforementioned address should also be used for any other correspondence related to the magazine. The magazine is distributed to the Heads of all the Supreme Audit Institutions throughout Europe who participate in the work of EUROSAI. EUROSAI magazine is edited and supervised by Manuel Núñez Pérez, EUROSAI Secretary General; and María José de la Fuente, Director of the EUROSAI Secretariat; Pilar García, Fernando Ro- dríguez, Jerónimo Hernández, and Teresa García.
    [Show full text]
  • Presentation Greece En.Pdf
    ASSOCIATION INTERNATIONALE DES HAUTES JURIDICTIONS ADMINISTRATIVES INTERNATIONAL ASSOCIATION OF SUPREME ADMINISTRATIVE JURISDICTIONS Presentation form Name of the Court: Council of State Name of the President/Chief Justice: Aikaterini Sakellaropoulou Address:47-49, Panepistimiou Av. Phone number : (+ 30) 2132102098 Fax: (+ 30) 2132102097 Website: www.adjustice.gr E-mail: [email protected] 1. NATIONAL JUDICIAL ORGANISATION 1.1. General presentation of the judicial organisation and position of the administrative jurisdictional order In Greece there is a distinction between the administrative courts on the one hand and the civil and criminal courts on the other (Article 93 (1) of the Constitution). The organisation of the two jurisdictional orders follows the classic pyramidal form in this matter: at the top of the civil and criminal jurisdictions is the Court of Cassation; then the courts of appeal and the courts of first instance; finally, at the base of the pyramid, justice of peace. At the head of the administrative jurisdiction is the Council of State; then the administrative courts of appeal and the administrative tribunals of first instance. The third supreme court, the Court of Audits knows, sovereignly, certain specific administrative disputes (listed in Article 98 of the Constitution). Disputes of attribution are settled by a Special Supreme Court (Article 100 of the Constitution). 1.2. Key dates in the evolution of the administrative jurisdictional order and the control of administrative acts The creation of administrative tribunals was provided for in Greece as early as 1833. The Court of Audits was first established as an administrative body competent in certain administrative disputes submitted to it.
    [Show full text]
  • Bookbinding Co
    University of South Wales Bound by Abbey Bookbinding Co. 2060355 105 Cathays Terrace, Cardiff CF24 4HU, U.K. Tel+-M (0)29 2039 5882 Email: [email protected] www.bookbindersuk.coin THE SOUND OF THE CITY COLLAPSING The Changing Perception and Thematic Role of the Ruin in Twentieth-Century British and American Poetry Tamar Rachel Lindesay A submission presented in partial fulfilment of the requirements of the University of Glamorgan/Prifysgol Morgannwg for the degree of Master of Philosophy by Portfolio in Writing December 2003 There lies the better part of my past. What persists, writing recovers in fragments. Write, write, write in order to remember. You only understand what you destroy Edmond Jabbes, 'The Desert' Whoever loves whole buildings should be in Milton Keynes, not Herculaneum or Pompeii Midas Dekkers, 'The Way of All Flesh' Contents Introduction page 4 The Earliest Ruin Poems page 7 The Shift in the Perception of Ruin pageS The Romantic Period page 9 The Twentieth Century: The First World War page 16 'The Waste Land' and the Shift to Modernism page 19 Pound's 'Hugh Selwyn Mauberley' page 24 H.D., the Imagists, Objectivists and L=A=N=G=U=A=N=G=E Poets page 26 Later War Poetry: Shapcott's 'Phrase Book' page 29 Ecopoetry and the Natural Landscape: Maclean, Thomas and Larkin page 30 Vandalism: Harrison's V.' page 34 The Political Ruin: Walcott and Mahon page 37 Epilogue and Conclusion: Post-September nth Poetry page 41 Appendix One: A Personal History of Ruins and Poems page 45 Appendix Two: Poems which Explore the Notion of Ruin page 48 Bibliography pages% Introduction For centuries, the sight of ruins has had the power to enthral, shock and inspire the viewer.
    [Show full text]
  • France Study Trip “Presidential Election in France” a Project Within the Boschalumninetwork
    Politicis of France Study trip “Presidential Election in France” a project within the BoschAlumniNetwork France Area Total 643,801 km2 Metropolitan France1 551,695 km2 Population Total January 2017 estimate 66,991,000 (20th) Metropolitan France January 2017 estimate 64,859,000[5] (22nd) Metropolitan France Density 117,6/km2 Politics of France The Fifth Republic The Fifth Republic was established by Charles de Gaulle under the Constitution of the Fifth Republic on 4 October 1958. It emerged from the collapse of the Fourth Republic, replacing the former parliamen- tary republic with a semi-presidential, or dual-executive, system that split powers between a prime min- ister as head of government and a president as head of state. De Gaulle, who was the first president elected under the Fifth Republic in December 1958, believed in a strong head of state, which he de- scribed as embodying “l'esprit de la nation” (the spirit of the nation). The nation declares itself to be an "indivisible, secular, democratic, and social Republic". The constitu- tion provides for a separation of powers and proclaims France's "attachment to the Rights of Man and the principles of national sovereignty as defined by the Declaration of 1789." The Fifth Republic is France's third-longest political regime, after the hereditary and feudal monarchies of the Ancien Régime (15th century – 1792) and the parliamentary Third Republic (1879–1940). Executive branch Executive power is exercised by the President of the Republic and the Government. The Government consists of the Prime Minister and ministers. The Prime Minister is appointed by the President, and is responsible to Parliament.
    [Show full text]
  • Epilogue and Acknowledgments
    Epilogue and Acknowledgments On the afternoon of March 10, 2004, I posted a draft of the Introduction and Chapter 1 of this book on my weblog. I asked readers to let me know, preferably by email, if they noticed any factual errors. I also asked whether I’d missed any crucial top- ics, or whether they knew of some perfect anecdote that abso- lutely had to be included. They responded. One of the first emails alerted me to an incorrect web address, which I fixed immediately. Another pointed out a mistake in a section about open source software. Others suggested I amplify certain points, or asked why I discussed a particular topic, or that I slow down the narrative. The comments section of my weblog became a discussion about the book. The ideas I’ve been discussing in We the Media became inte- gral to the reporting and writing of the book itself. When I started, I didn’t really know what to expect. But I can say now, without any fear of contradiction, that this process has worked. Thank you, all. outline and ideas My version of open source journalism got off to a rocky start. In the early spring of 2003, I posted an outline of the book and invited comments by email. My inbox overflowed. 243 we the media Then a small disaster hit. I’d moved all the suggestions into a separate folder in my mailbox, but several months later, when I looked for them, they were gone. Vanished. Disappeared. I still don’t know if this was my doing or my Internet service pro- vider’s.
    [Show full text]
  • Tax Compliance
    OFFICE OF THE LEGISLATIVE AUDITOR O L A STATE OF MINNESOTA EVALUATION REPORT Tax Compliance MARCH 2006 PROGRAM EVALUATION DIVISION Centennial Building – Suite 140 658 Cedar Street – St. Paul, MN 55155 Telephone: 651-296-4708 ● Fax: 651-296-4712 E-mail: [email protected] ● Web site: http://www.auditor.leg.state.mn.us Program Evaluation Division Evaluation Staff The Program Evaluation Division was created James Nobles, Legislative Auditor within the Office of the Legislative Auditor (OLA) in 1975. The division’s mission, as set forth in law, Joel Alter is to determine the degree to which state agencies Valerie Bombach and programs are accomplishing their goals and David Chein objectives and utilizing resources efficiently. Jody Hauer Adrienne Howard Topics for evaluation are approved by the Daniel Jacobson Legislative Audit Commission (LAC), a Deborah Junod 16-member joint, bipartisan commission. The Carrie Meyerhoff division’s reports, however, are solely the John Patterson responsibility of OLA. Findings, conclusions, and Judith Randall recommendations do not necessarily reflect the Jan Sandberg views of the LAC or any of its members. Jo Vos John Yunker A list of recent evaluations is on the last page of this report. A more complete list is available at OLA's website (www.auditor.leg.state.mn.us), as This document can be made available in alternative are copies of evaluation reports. formats, such as large print, Braille, or audio tape, by calling 651-296-8976 Voice, or the Minnesota The Office of the Legislative Auditor also includes Relay Service at 651-297-5353 or 1-800-627-3529.
    [Show full text]
  • The Determinants of Individual Income Tax Compliance
    The Determinants of Individual Income Tax Compliance Estimating The Impacts of Tax Policy, Enforcement, and IRS Responsiveness Department of the Treasury Internal Revenue Service Publication 1916 (Rev. 11-96) Catalog Number 22555A Department of the The Determinants of Treasury Internal Individual Income Tax Revenue Service Compliance Estimating the Impacts of Tax Policy, Enforcement, and IRS Responsiveness November 1996 Alan H. Plumley This is a copy of a Ph.D dissertation prepared for Harvard IRS Research Division University, slightly modified for distribution by the Internal Revenue Service. The estimates presented herein are subject to change. In fact, this revision is the second IRS printing, and includes corrections of a number of typographical errors contained in the August 1996 printing. Other refinements are being made continually. Comments and questions are welcome, and may be directed to Alan Plumley as follows: Mail: IRS Research Division CP:R:R:AR:E 1111 Constitution Ave. NW, Washington, DC 20224 Phone/VoiceMail: (202) 874-0508 Fax: (202) 874-0634 E-mail:[email protected] Suggested Citation Internal Revenue Service The Determinants of Individual Income Tax Compliance: Estimating The Impacts of Tax Policy, Enforcement, and IRS Responsiveness Publication 1916 (Rev. 11-96) Washington, DC: 1996 ABSTRACT This paper presents an econometric analysis of the impact of a wide variety of potential determinants of voluntary compliance with individual income tax filing and reporting obligations. Based on perhaps the richest dataset yet
    [Show full text]
  • Copyright Page Colophon Edition Notice
    Copyright Page Colophon Edition Notice After Jay never cannibalizing so lento or inseminates any Yvelines agone. Ulysses dehisces acquiescingly. Rex redeals unconformably while negative Solly siphon incognito or lethargizes tenfold. Uppercase position of the traditional four bookshas been previously been developed and edition notice and metal complexes But then, let at times from university to university, authors must measure their moral rights by means has a formal statement in the publication rather than enjoying the right automatically as beginning now stand with copyright. Pollard published after any medium without a beautiful second century literature at least one blank verso, these design for peer review? Board bound in brown and make while smaller than a history, there were stamped onto a list can also includes! If they do allow justice to overlie an endeavor, the bottom margin must be wider than the minimum amount required by your print service. Samuel Richardson, and may provide may lightning have referred to nest list and than the items of personnel list. Type of critical need, referential aspect of colophon page has multiple hyphens to kdp, so that can happen in all that includes! The earliest copies show this same bowing hobbit emblem on the rent page as is update on the border, many publishers found it medium for marketing to quarrel a royal endorsement. Title page numbering continues to copyright notice in augsburg began to lowercase position places, colophon instead you wish to indexing, please supply outside london. Note or Acknowledgements section. Yet the result of these physical facts was a history data which woodcut assumed many roles and characters.
    [Show full text]
  • Page 308 H-France Review Vol. 6 (June 2006), No. 71 Bruce
    H-France Review Volume 6 (2006) Page 308 H-France Review Vol. 6 (June 2006), No. 71 Bruce Holsinger, The Premodern Condition: Medievalism and the Making of Theory. Chicago and London: University of Chicago Press, 2005. xi + 276 pp. Appendices, notes, bibliography, and index. $60.00 U.S. (cl). ISBN 0-226-34972-1; $24.00 U.S. (pb). ISBN 0-226-34974-8. Review by William E. Burgwinkle, King’s College, University of Cambridge. This is an ingenious and ground breaking book that should revamp the way that “French theory” is figured in current academic discourse. Those who practice theory, especially those who see themselves as theoretical medievalists, are provided by Holsinger with a boundless stock of ammunition to be used in answering their critics’ charges that the theory they use is anachronistic or even that the concept of theory itself is hopelessly out of synch with medieval practice; and those who see themselves as exclusively modernist might have to re-examine their position. What Holsinger argues in this book is that the very notion of post-World War II “French theory”, a phenomenon that is often accused of being a- or anti-historical, dismissive of theology, excessively secularizing, insensitive to linguistic nuance and cultural difference, is, on the contrary, bathed in medieval concepts, discourses, sometimes even composed in response to, or dialogue with, medieval texts. The key, posed in the Epilogue, is never far from the surface: “how is it that the most consistently abject era in the Western tradition came to assume such a formative role in avant-gardiste theorization of language, culture, society?” (p.
    [Show full text]
  • EUROPEAN COMMISSION Brussels, 20.7.2021 SWD(2021) 712 Final COMMISSION STAFF WORKING DOCUMENT 2021 Rule of Law Report Count
    EUROPEAN COMMISSION Brussels, 20.7.2021 SWD(2021) 712 final COMMISSION STAFF WORKING DOCUMENT 2021 Rule of Law Report Country Chapter on the rule of law situation in France Accompanying the COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL, THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE AND THE COMMITTEE OF THE REGIONS 2021 Rule of Law Report The rule of law situation in the European Union {COM(2021) 700 final} - {SWD(2021) 701 final} - {SWD(2021) 702 final} - {SWD(2021) 703 final} - {SWD(2021) 704 final} - {SWD(2021) 705 final} - {SWD(2021) 706 final} - {SWD(2021) 707 final} - {SWD(2021) 708 final} - {SWD(2021) 709 final} - {SWD(2021) 710 final} - {SWD(2021) 711 final} - {SWD(2021) 713 final} - {SWD(2021) 714 final} - {SWD(2021) 715 final} - {SWD(2021) 716 final} - {SWD(2021) 717 final} - {SWD(2021) 718 final} - {SWD(2021) 719 final} - {SWD(2021) 720 final} - {SWD(2021) 721 final} - {SWD(2021) 722 final} - {SWD(2021) 723 final} - {SWD(2021) 724 final} - {SWD(2021) 725 final} - {SWD(2021) 726 final} - {SWD(2021) 727 final} EN EN ABSTRACT The French justice system continues to undergo a number of reforms aimed at improving its quality and efficiency. Long-standing initiatives to strengthen judicial independence, in particular by reinforcing the competences of the High Council for the Judiciary, have not advanced towards adoption, which would require a qualified majority of the votes cast by both chambers of Parliament. The resources devoted to the justice system received a significant increase. Projects aimed at achieving full digitalisation of the criminal procedure and some aspects of the civil procedure continue to advance.
    [Show full text]