Tài liệu ENVIRONMENTAL TAXATION LAW doc

[...]... Editor of the Sweet and Maxwell looseleaf, Land Taxation Since 2001, he has been a contributor to The Lawyer’s Factbook He has contributed articles to The Law Society’s Gazette, STEP Journal, Private Client Business, The British Tax Review, Taxation, The Tax Journal, The Estates Gazette, Property Law Journal, Rural Practice, The Environmental Law Review, Trust Law & Practice, Trusts & Estates Tax Journal,... international economic law and in the crossovers between environmental regulation, energy law and tax law Jeremy de Souza is a senior practitioner who retired from full-time practice as a partner in Farrer & Co in 1996 He has written extensively on tax law matters and is referred to in reference books as a leading specialist in the environmental taxation area Thus do we seek to bring together our different... post-nationalisation energy sector structures and regulation have been included as well as environmental regulation and tax law Again, since the regulation of air transport and road freight transport affects plans to introduce new airline taxes, emissions trading schemes and road pricing schemes, we have xiv Environmental Taxation Law also included a brief discussion of how these sectors are structured and regulated... to Ann Blair, Michael Cardwell, Oliver Gerstenberg, Roger Halson and Anna Lawson, each for their wisdom and support; to colleagues of Jeremy de Souza at the City of Westminster and Holborn Law Society Revenue Committee and at White and Bowker, especially John Steel, Oliver Sowton and (in putting up xvi Environmental Taxation Law with interruptions to her printing facilities), Abi Martin John Snape... Employment and Pensions Group, the Charities Group and the Briefing Service for in-house lawyers In 1999, he became a part-time consultant to White and Bowker in Winchester, and has contributed to that firm’s newsletters: The Law of the Land, W&B Charity Law, Private Client Newsletter and Ins and Outs He was a member of The Law Society Revenue Committee’s Corporation Tax SubCommittee between 1989 and 1992... mechanisms are all now in place, thanks to the enterprise of environmental taxation The controversies on these points will surely continue For our part, we have tried to offer a critical account of an area of UK policy, law and practice which has not, so far as we know, been systematically explored to date in this jurisdiction by any other lawyer authors In an age when the expounding of a legal subject.. .Environmental Taxation Law x 26.2 26.3 26.4 26.5 26.6 26.7 The consolidation of the tax base The future of non-property-based taxes in the internet world International trade treaty problem for federations and economic areas Employer’s national insurance contributions The advantage of environmental taxes European Union limitations 485 487 492... worked in corporate and commercial legal practice In 1993, he joined Nottingham Law School, the Nottingham Trent University, moving to the University of Leeds in 2002 In 2005, he took up a lectureship at the School of Law, the University of Warwick He has written on a range of legal topics, including property law and tax law This page intentionally left blank Authorsʼ Preface During the last seven... 1.4.3.2 Tobacco Products Duties Act 1979 s.8H(8) 26.2.3 Comprehensive Environmental Response, Compensation and Liability Act of 1980 [USA] 8.2.3 Hazardous Substance Response Revenue Act of 1980 [USA] 27.2 Highways Act 1980 s.253 6.5.2 6.5.2 Gas Levy Act 1981 6.4.3.2 Civil Aviation Act 1982 s.77 6.5.3 6.5.2 xxviii Environmental Taxation Law National Audit Act 1983 s.3(1) s.3(5) s.4(3) 4.2.1.3 4.2.1.3 4.2.1.3... 6.4.3.1 2.4.1 6.4.3.1 6.4.3.1 6.4.3.1 6.4.3.1 xxx Environmental Taxation Law s.32(3) s.32(3)(a) s.32(3)(b) s.32(8) s.32A s.32B s.32B(1) s.32B(3) s.32BA s.32C s.33 s.33(1)(a) s.36 s.37 s.41A s.41E s.43(1) s.43(2) s.43(3) s.43(4) s.43(5) s.43(6) s.43(6A) s.44A s.44B s.56C s.113(3) Sched 8 para 2(2) para 3(2) Sched 9 Sched 12 para 1(1) Clean Air Act of 1990 [USA] Environmental Protection Act 1990 Part I s.1(5) . alt="" ENVIRONMENTAL TAXATION LAW To Angela, Caroline and Amelia Environmental Taxation Law Policy, Contexts and Practice JOHN SNAPE School of Law, University. international law 184 8.3 International environmental law 191 8.4 International trade law 200 8.5 International air transport law 221 8.6 International energy law