Essays about: "ECJ Case Law"

Showing result 16 - 20 of 134 essays containing the words ECJ Case Law.

1. 16. Think Glocally, Discriminate Internally? State Discretion, Renewable Electricity Schemes, and the Internal Market in the Context of Articles 34-36 TFEU and state Aid Rules

   University essay from Göteborgs universitet/Juridiska institutionen

   Author : Hunar Aljaderi; [2015-05-19]
   Keywords : EU-rätt; Internationell rätt;

   Abstract : The overarching question addressed in this essay is whether the seemingly wide scope of state discretion in respect of principal renewable electricity support schemes – feed-in tariffs (FIT), feed-in premiums (FIP), tradable green certificates (TGC), and FIT initiated by tendering (TENFIT) – is curtailed or upheld under the internal market regimes governing, firstly, the free movement of goods in the context of non-fiscal measures targeting imports i.e. READ MORE

3. 17. Exit Taxation in the European Union, Is there really a problem?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Vladislav Dabija; [2015]
   Keywords : Exit taxation; Fundamental freedoms; Treaty override; Double taxation; Law and Political Science;

   Abstract : Exit taxes represent an expression of state’s sovereignty by taxing value increases of assets, hidden reserves and any untaxed income that arose on its territory. These taxes are triggered before the state of emigration loses its power of taxation as a result of the transfer to the jurisdiction of another state when an individual or company changes residency. READ MORE

4. 18. Interpretation in Conformity with EU Law - the Case of the Financial Service Exemption in the Swedish VAT Act

   University essay from Lunds universitet/Juridiska institutionen

   Author : Omar Khalil; [2015]
   Keywords : financial services; exemptions; consistent interpretation; VAT; EU law; Tax law; Law and Political Science;

   Abstract : Mervärdeskatterätten utgör ett fullständigt harmoniserat område inom EU och medlemsstaternas lagstiftning på området är till sin helhet baserad på EU rätten. En uniform tillämpning av momsreglerna i medlemsstaterna är av stor vikt för mervärdesskattesystemets funktion. READ MORE

5. 19. Stare decisis, legal certainty and the concept of economic activity, regarding the VAT treatment of public bodies

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Rafael Quintero; [2015]
   Keywords : Stare decisis; common law; economic activities; VAT treatment of public bodies; Law and Political Science;

   Abstract : Stare decisis is the doctrine whereby judges and courts rely on previous cases to support a current decision. This doctrine has been associated with legal reasoning and with positive outcomes such as continuity, stability and predictability of the legal system . READ MORE

6. 20. The Scope of the Schumacker Doctrine - A case study of thresholds and rules that take into account the ability to pay

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Sofia Larsson; [2014]
   Keywords : Tax law; International; European; ECJ; Schumacker; Law and Political Science;

   Abstract : The aim with this thesis is to clarify the scope of the Schumacker doctrine and specifically to answer the questions "Which tax rules are considered to take into account the ability to pay?" and "What are the thresholds for determining when a non-resident is in a comparable situation to that of a resident?". The findings of the study are that such rules are difficult to identify, since there are considerable differences between countries and the aim of the rules vary. READ MORE