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German Vat Compliance - Moving One Step Closer To Automated Third-Party Solutions, Richard Thompson Ainsworth
German Vat Compliance - Moving One Step Closer To Automated Third-Party Solutions, Richard Thompson Ainsworth
Faculty Scholarship
Recent developments in German VAT compliance, notably (a) the imposition of criminal penalties for failing to immediately amend a preliminary return that is known to be in error [Bundesgerichtshof decision of March 17, 2009, No. BGH 1 StR 342/08], when considered in tandem with (b) amendments to the voluntary disclosure rules, Gesetz zur Vebesserung der Bekämpfung von Geldwäsche und Steuerhinterziehung, it is clear that the German VAT compliance landscape has changed dramatically in the past year.
Taken as a whole, the German rules strongly encourage internal audits, self-reviews, and immediate self-disclosures of errors in previously filed returns and taxes paid. …
The Cambridge Companion To European Union Private Law, Daniela Caruso
The Cambridge Companion To European Union Private Law, Daniela Caruso
Shorter Faculty Works
Well into its teens by now, the private law of the European Union has its own companion. The very appearance of a publication of this sort is indeed a coming-of-age moment for a discipline whose existence was hard to fathom until the 1980s. Member states’ judges and lawyers have come full circle, from resisting European Union private law as an intrusion into a quintessentially national sphere, to embracing it as a natural consequence of market integration. The question is no longer whether or not to approximate the private laws of the member states. The question is how to do it. …
E.U. Law In U.S. Legal Academia, Daniela Caruso
E.U. Law In U.S. Legal Academia, Daniela Caruso
Faculty Scholarship
The history of EU law in the JD curriculum is a classical tale of rise and fail. An avant garde, boutique offering in the 1970s, and a fairly popular course in the 1990s, today EU law in US law schools is slowly losing prominence. This Article begins by tracking this parabolic trajectory and argues that the discipline both rose and fell for contingent reasons that are mostly unrelated to its pedagogical and analytical significance. The Article then provides a critical appraisal of what EU law is uniquely poised to offer both in the classroom and as a subject for legal …