Results 31 to 40 of about 2,310 (147)
Critical Review of the ATAD Implementation: The Implementation of the ATAD in Luxembourg
, 2022 peer reviewedThis article examines the implementation of the ATAD in Luxembourg. Specifically, it analyses all the additions and amendments that had to be made into Luxembourg law, due to the ATAD. It does so in an analytical and critical manner by going
PANTAZATOU, Aikaterini
core +1 more source
Proceedings, 2020 Sewage sludge is a by-product of the municipal wastewater treatment process. The amount of sewage sludge generated in treatment plants in Poland and other European countries is constantly growing.
Dariusz Boruszko, Ada Wojciula
doaj +1 more source
Improving the Energy Efficiency of the ATAD System through Redesign using Integration Superstructure
Chemical Engineering Transactions, 2018 The aim of this study is application of an approach for solution of two-stage stochastic optimization problem for design of heat-integrated Autothermal Thermophilic Aerobic Digestion (ATAD) bioreactors system for municipal wastewater treatment operating ...
Rayka K. Vladova +2 more
doaj +1 more source
Microbiology Spectrum, 2022 This study details a unique process of autothermal thermophilic aerobic digestion (ATAD) of human excreta useful in producing nitrogen-rich and pathogen-free organic fertilizer.
Natsumi Ishida +5 more
doaj +1 more source
Interest limitation rule under ATAD: Case of the Czech Republi
, 2021 The anti-tax avoidance directive (ATAD) implemented in the EU countries in 2019 has brought, among other things, a common rule for tax-deductibility of exceeding borrowing costs of corporate taxpayers - the interest limitation rule.
Pivoňková, Aneta, Tepperová, Jana
core +1 more source
The Role of the ATAD CFC Rule in Preventing Tax Avoidance Practices
EkonomistaThis study reviews institutional changes resulting from implementation of Council Directive (EU) 2016/1164 of July 12, 2016, laying down rules against tax avoidance practices that directly affect the functioning of the internal market (the ATAD ...
Milena Sitkiewicz
doaj +1 more source
Ankara Avrupa Çalışmaları Dergisi, 2007 Topluluk hukuk düzeninin ay ı rı cı özelliklerinden biri de özel ki şilerin, üye devletlergibi Topluluk hukukuna tabi olmas ı ve Avrupa Topluluklar ı Adalet Divan ı (ATAD)önünde alternatif başvuru imkanları ndan yararlanma olanakları n ı n bulunn ı ası ...
Ceyda Ümit
doaj +1 more source
Niet-nakomingsprocedure België: aftrek winstdochter beperkt onder ATAD
A-G Kokott pakt eigener initiatief de handschoen op en gaat na of de ATAD wel rechtsgeldig is, meer specifiek of de rechtsgrond die de Europese wetgever heeft gebruikt wel de juiste is.
Boei, Willem; id_orcid
core +10 more sources
LA CODIFICACIÓN DE LA CLAÚSULA ANTIABUSO EN EL DERECHO DE LA UNIÓN (I) [PDF]
Crónica Tributaria, 2019 La nueva Directiva antielusión fiscal (ATAD), lejos de aportar elementos novedosos en la configuración de la GAAR comunitaria, se limita a codificar un principio general de prohibición de prácticas abusivas que ya había sido decantado por la ...
Jorge De Juan Casadevall
doaj
Frontiers in Cardiovascular Medicine, 2022 BackgroundInsulin resistance (IR) plays a key role in the development of type 2 diabetes mellitus (T2DM) and is one of its most important characteristics.
Hui Zheng +28 more
doaj +1 more source