Essays about: "Direct effect Eu law"

Showing result 1 - 5 of 28 essays containing the words Direct effect Eu law.

1. 1. Exchanging Bilateral Investment Treaties and Investor-State Dispute Settlement for the Acquis Communautaire : A three-stage analysis of the effects for investors, the level of investment protection and for the flow of Foreign Direct Investment on the internal market

   University essay from Stockholms universitet/Juridiska institutionen

   Author : Carl Oscarsson; [2022]
   Keywords : ;

   Abstract : Through the judgements of Achmea and PL Holdings, the Court of Justice of the European Union (CJEU) has prohibited the use of Investor-State Dispute Settlement (ISDS) as well as the enforcement of any awards stemming from such procedures within the European Union (EU). This means that investors on the internal market can no longer enjoy the protection which was awarded to them by the protection standards inherent in the Bilateral Investment Treaties (BITs) which were previously relied upon by investors in the Member States (MS), and which provided for the possibility of ISDS. READ MORE

3. 2. A Mechanism of Constitutionalization : The Preliminary Rulings Procedure and the (true) Sui Genereis Nature of European Union Law

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Nathalie Torneus Ek; [2022]
   Keywords : EU constitutional law; European Union constitutional law; preliminary rulings procedure; constitutionalization;

   Abstract : This thesis analyses the preliminary rulings procedure in art. 267 TFEU as a constitutionalizing mechanism of European Union law. It is argued that European Union law has develop in ways that makes it into something more than a traditional international organization – that is has a sui generis nature. READ MORE

4. 3. Holding companies’ sale of shares: the underlying purpose test in the context of a direct and immediate link

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Silvia Maria Iskanius; [2021]
   Keywords : VAT; EU law; M A; sales of shares; right to deduct; direct and immediate link; Law and Political Science;

   Abstract : In the ever evolving and ambiguous environment of VAT treatment of sales of shares, the underlying purpose test has arisen as a new form of controversy. While it seems to be a viable method for establishing in specific circumstances a strong enough direct and immediate link to guarantee deduction also for costs incurred in relation to an exempt or out-of-scope share disposal, the test’s nature and even its very meaning alone are far from self-explanatory. READ MORE

5. 4. The notion of economic value in taxation - A comparison of valuation methods

   University essay from Lunds universitet/Juridiska fakulteten; Lunds universitet/Juridiska institutionen

   Author : Martin Linder; [2020]
   Keywords : EU law; Tax law; Transfer pricing; Customs law; VAT; Valuation methods; Law and Political Science;

   Abstract : The concept of economic value is not well explored nor consistently applied in the field of taxation. Different systems of taxation assess value from their own perspectives and with their own interests in mind resulting in situations where different values for taxation are determined for the same transaction. READ MORE

6. 5. Foreign Direct Investments Into the European Union: The Effect of Regulation (EU) 2019/452 on Foreign Investors

   University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Author : Elfie Ekegren Franzetti; [2020]
   Keywords : Jurisprudence; EU law; investment law; civil and criminal procedure; Foreign direct investment screening mechanisms; FDI; Law and Political Science;

   Abstract : Foreign direct investments into the EU creates jobs and brings in capital and expertise from all over the world. However, foreign direct investments are not without risks as they can also cause threats to public policy or security in the Union. READ MORE