European R&D Tax Incentives (Paperback)
Language: French
Published by Intersentia Ltd, Cambridge, 2025
- Softcover
- New
Seller: CitiRetail, Stevenage, United KingdomCitiRetail
AbeBooks seller since June 29, 2022
Condition: New
£ 83.49
Quantity: 1 available
Add to basketItem description from seller
Seller Inventory # 9781839705625
- Title
- European R&D Tax Incentives (Paperback)
- Author
- Georges Cavalier
- Publisher
- Intersentia Ltd, Cambridge
- Publication year
- 2025
- Condition
- new
- Binding
- Paperback
- Language
- French
- ISBN 10
- 1839705620
- ISBN 13
- 9781839705625
Research and development (R&D) taxation lies today at the heart of Europe’s economic and innovation policies. While all EU Member States – including Germany, long reluctant to do so – now rely on fiscal incentives for R&D in various forms, the absence of a shared conceptual framework weakens their effectiveness and fuels legal uncertainty.
This book, written, and coordinated for the national reports, by Georges Cavalier, Co-Director of the Tax Law Programme at Université Jean Moulin Lyon 3, offers the first comprehensive doctrinal study devoted to the construction of a European legal concept of R&D. The analysis addresses not only the tax notion of ‘research’ but also the definition of eligible expenditures under incentive schemes – issues that are central for both taxpayers and tax administrations.
By confronting national definitions with the OECD’s Frascati Manual, the author highlights contradictions, ambiguities, and their practical implications. Beyond a mere comparison, the book opens an innovative reflection aimed at simplifying European tax law, in line with the Union’s current priorities in innovation and fiscal governance.
The result of a rigorous and forward-looking research approach, this work builds on the projects of the European Law Institute (ELI) – of which the author is a Council Member – and the debates within the Platform for Tax Good Governance of the European Commission, where he represents the ELI. Combining methodological depth with practical insights, it is intended for researchers, tax law practitioners, policymakers, and European institutions. It stands as a key milestone in the pursuit of a clearer, more effective, and better-integrated European framework for R&D taxation.
"Synopsis" may belong to another edition of this title.
About the Author
Georges Cavalier: Maître de conférences à l'Université Jean Moulin Lyon 3
With the contributions of Felipe Alonso Murillo, Hrvoje Arbutina, Gyenge Balàzs, Mehdy Ben Brahim, Jasna Bogovac, Klàra Gellén, Mario Grandinetti, Emer Hunt, Karlis Ketners, Sabine Kirchmayr Schliesselberger, Ziemowit Kukulski, Steffen Lampert, Maria Marquardsen, Athina Moraiti, Thierry Obrist, Evgenia Papadopoulou, Paloma Schwarz, Malgorzata Sek, Brent Springael and Tomi Viitala.
"About the title" may belong to another edition of this title.
CitiRetail
Stevenage, United Kingdom
AbeBooks seller since June 29, 2022
Shipping rates from United Kingdom to U.S.A.
| Item | 7 to 14 business days | 7 to 60 business days |
|---|---|---|
| First item | £ 37.00 | £ 37.00 |
Payment methods
Store description
Seller's business information
ABC BOOKS LIMITED
10 John Street
London, United Kingdom WC1N 2EB
Terms of sale
Orders can be returned within 30 days of receipt.
Right of withdrawal
If you are a consumer you can withdraw from the contract in accordance with the following. Consumer means any natural person who is acting for purposes which are outside his trade, business, craft or profession.
Information regarding the right of withdrawal
Statutory right to withdraw
You have the right to withdraw from this contract within 14 days without giving any reason.
The withdrawal period will expire after 14 days from the day on which you acquire, or a third party other than the carrier and indicated by you acquires, physical possession of the last good or the last lot or piece.
To exercise the right of withdrawal, electronically fill in and submit a clear statement on our website, under "My Purchases" in "My Account". We will communicate to you an acknowledgement of receipt of such a withdrawal on a durable medium (e.g. by e-mail) without delay.
To meet the withdrawal deadline, it is sufficient for you to send your communication concerning your exercise of the right of withdrawal before the withdrawal period has expired.
Effects of withdrawal
If you withdraw from this contract, we will reimburse to you all payments received from you, including the costs of delivery (except for the supplementary costs arising if you chose a type of delivery other than the least expensive type of standard delivery offered by us).
We may make a deduction from the reimbursement for loss in value of any goods supplied, if the loss is the result of unnecessary handling by you.
We will make the reimbursement without undue delay, and not later than 14 days after the day on which we are informed about your decision to withdraw from this contract.
We will make the reimbursement using the same means of payment as you used for the initial transaction, unless you have expressly agreed otherwise; in any event, you will not incur any fees as a result of such reimbursement.
We may withhold reimbursement until we have received the goods back, or you have supplied evidence of having sent back the goods, whichever is the earliest.
You shall send back the goods or hand them over to CitiRetail, Stevenage, United Kingdom, without undue delay and in any event not later than 14 days from the day on which you communicate your withdrawal from this contract to us. The deadline is met if you send back the goods before the period of 14 days has expired. You will have to bear the direct cost of returning the goods. You are only liable for any diminished value of the goods resulting from the handling other than what is necessary to establish the nature, characteristics and functioning of the goods.
Exceptions to the right of withdrawal
The right of withdrawal does not apply to:
- The delivery of newspapers, journals or magazines with the exception of subscription contracts; and
- The supply of digital content which is not supplied on a tangible medium (e.g. on a CD or DVD) if you accepted when you placed your order that we could start to deliver it, and that you could not withdraw once delivery had started.
Shipping terms
Please note that titles are dispatched from our US, Canadian or Australian warehouses. Delivery times specified in shipping terms. Orders ship within 2 business days. Delivery to your door then takes 7-14 days.