Essays about: "Article 49 TFEU"

Found 3 essays containing the words Article 49 TFEU.

1. 1. Head in the sand when trust income is in sight? Analysis of double taxation of trust income originating from dividends in light of Articles 49 and 63 TFEU.

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Madara Olmane; [2023]
   Keywords : tax; Article 49 TFEU; Article 63 TFEU; trusts; fundamental freedoms; EU tax law; comparability; double taxation; trust income; dividends; freedom of establishment; free movement of capital; ECJ; flow-through dividends; coporate income tax; direct taxation; Law and Political Science;

   Abstract : This thesis challenges the treatment of trust income received in a country with no trusts in its legal system in light of freedom of establishment and free movement of capital. Can provisions of a Member State that has decided not to have trusts in its legal system make the transfer of shares or even the establishment of a trust elsewhere less favourable? This question, as the starting point of this thesis, managed to open a Pandora’s box of additional aspects and questions to consider, where each deserves a thesis on its own. READ MORE

3. 2. Cross-border Transfer of Registered Office

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Emanuela Andersson; [2012]
   Keywords : Freedom of establishment; Free movement of capital; exit taxation; corporate laws; SE Regulation; Cross-border Merger Directive; Cartesio; National Grid Indus; free movement of legal persons; EU law; proportionality principle; Law and Political Science;

   Abstract : The Court decision in Daily Mail has come as a result of the resolution of the Member States to endorse a plurality of national legal solutions in the field of tax and corporate laws. The free movement provisions must be understood against this background and keeping in mind that no matter which “interface program” is to be used the system as a whole, i. READ MORE

4. 3. Corporate mobility in the EU : Freedom of establishment for national companies

   University essay from IHH, Rättsvetenskap

   Author : Axel Wedin; [2010]
   Keywords : Corporate mobility; freedom of establishment; company law; european law;

   Abstract : The freedom of establishment is considered to be one of the essential freedoms in establishing the European internal market. Article 49 and 54 in the Treaty on the Functioning of the European Union (TFEU) grants persons and companies the right to set up establishments and pursue economic activity within the Member States of the European Union, the articles are however complicated and the Court of Justice has in many case explained how these articles are to be interpreted. READ MORE