The Experts below are selected from a list of 81 Experts worldwide ranked by ideXlab platform
Alix Müller-rappard - One of the best experts on this subject based on the ideXlab platform.
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The French court refers questions to the EU Court of Justice relating to Social Security exemptions for French laboratories (Laboratoires Boiron)
2004Co-Authors: Jacques Derenne, Alix Müller-rappardAbstract:Brief description of the facts and legal issues A laboratory filed an action for the refund of a Social Security Contribution arguing that this Contribution was unlawful State aid, because…
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The French Cour de Cassation refers questions to ECJ relating to Social Security exemptions for French laboratories (Laboratoires Boiron)
2004Co-Authors: Jacques Derenne, Alix Müller-rappardAbstract:Brief description of the facts and legal issues A laboratory filed an action for the refund of a Social Security Contribution arguing that this Contribution was unlawful State aid, because…
Julio Cesar Vieira Gomes - One of the best experts on this subject based on the ideXlab platform.
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a responsabilidade tributaria do contratante de servicos pela antecipacao da contribuicao previdenciaria do prestador the responsibility of the contracting firm by the anticipation of Social Security Contribution of the provider
Revista da SJRJ, 2014Co-Authors: Julio Cesar Vieira GomesAbstract:O contratante de servicos nas modalidades cessao de mao de obra e empreitada tem a responsabilidade tributaria pela antecipacao da contribuicao previdenciaria sobre a folha de salarios do contratado. Este artigo se propoe a demonstrar que, ao longo dos primeiros 15 anos de vigencia da Lei no 9.711/1998, evidenciam-se impropriedades e excessos na aplicacao da sistematica, causando elevados onus financeiros, sobretudo para as pequenas empresas. PALAVRAS-CHAVE: Antecipacao da contribuicao previdenciaria. Restituicao. Receita bruta. Folha de pagamento. ABSTRACT: The contractor of services has responsibility for tax anticipation of Social Security Contributions on the payroll of the hired. This paper aims to demonstrate that the experience through 15 years of operation of Federal Law 9,711/1998 shows improprieties and excesses in the application of this systematic, causing high financial burden, especially for small businesses. KEYWORDS: Anticipation of Social Security Contributions. Tax refund. Gross income. Payroll.
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A RESPONSABILIDADE TRIBUTÁRIA DO CONTRATANTE DE SERVIÇOS PELA ANTECIPAÇÃO DA CONTRIBUIÇÃO PREVIDENCIÁRIA DO PRESTADOR – THE RESPONSIBILITY OF THE CONTRACTING FIRM BY THE ANTICIPATION OF Social Security Contribution OF THE PROVIDER
2014Co-Authors: Julio Cesar Vieira GomesAbstract:O contratante de servicos nas modalidades cessao de mao de obra e empreitada tem a responsabilidade tributaria pela antecipacao da contribuicao previdenciaria sobre a folha de salarios do contratado. Este artigo se propoe a demonstrar que, ao longo dos primeiros 15 anos de vigencia da Lei no 9.711/1998, evidenciam-se impropriedades e excessos na aplicacao da sistematica, causando elevados onus financeiros, sobretudo para as pequenas empresas. PALAVRAS-CHAVE: Antecipacao da contribuicao previdenciaria. Restituicao. Receita bruta. Folha de pagamento. ABSTRACT: The contractor of services has responsibility for tax anticipation of Social Security Contributions on the payroll of the hired. This paper aims to demonstrate that the experience through 15 years of operation of Federal Law 9,711/1998 shows improprieties and excesses in the application of this systematic, causing high financial burden, especially for small businesses. KEYWORDS: Anticipation of Social Security Contributions. Tax refund. Gross income. Payroll.
Jacques Derenne - One of the best experts on this subject based on the ideXlab platform.
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The French court refers questions to the EU Court of Justice relating to Social Security exemptions for French laboratories (Laboratoires Boiron)
2004Co-Authors: Jacques Derenne, Alix Müller-rappardAbstract:Brief description of the facts and legal issues A laboratory filed an action for the refund of a Social Security Contribution arguing that this Contribution was unlawful State aid, because…
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The French Cour de Cassation refers questions to ECJ relating to Social Security exemptions for French laboratories (Laboratoires Boiron)
2004Co-Authors: Jacques Derenne, Alix Müller-rappardAbstract:Brief description of the facts and legal issues A laboratory filed an action for the refund of a Social Security Contribution arguing that this Contribution was unlawful State aid, because…
Mingqin Wu - One of the best experts on this subject based on the ideXlab platform.
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industrial agglomeration and employer compliance with Social Security Contribution evidence from china
Journal of Regional Science, 2014Co-Authors: Bin R Chen, Mingqin WuAbstract:type="main"> This paper, by using annual surveys of Chinese manufacturing firms from 2001 to 2007, investigates the relationship between industrial agglomeration and employer compliance with required pension Contributions. The result of panel fixed-effect estimation shows that in the more agglomerated industrial areas, firms comply with pension mandates at a higher level. Our finding is robust to various specifications and estimations employing instrumental variables.
L V Zhiming - One of the best experts on this subject based on the ideXlab platform.
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the crowing out effect of Social Security Contribution on employment
China Population Resources and Environment, 2013Co-Authors: L V ZhimingAbstract:There are great development of China's Social Security system and rapid growth of the Contributions in recent years,the impact of which are increasingly prominent on the labor markets.One of these impacts can be seen from the slow growth of employment compared with the huge growth of labor force.Through the study of relevant literatures,we find that Social Security Contributions have crowing out effect on employment.The effect of Social Security Contribution on employment is studied theoretically in this paper.Based on the provincial panel data of China,the analysis reveals that the rapid growth of Social Security Contribution rate has a crowding-out effect on employment in China.A 1% increase in Social Security Contribution rate decreases gross employment rate by 0.153% and urban employment rate by 0.06% on average,ceteris paribus.The further research on different areas shows that the growth of Social Security Contribution has a significant crowding-out effect on employment in both high and middle income regions,while it is not significant in low income regions.As the policy suggestion,this paper indicates that the negative effect of Social Security Contribution growth on employment should be concerned and the Contribution burden levied on both employer and employee should be lightened.