Essays about: "Ne bis in Idem"
Showing result 1 - 5 of 9 essays containing the words Ne bis in Idem.
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1. Ne Bis In Idem in EU Competition Law – The Application of the Principle on the Relationship Between Article 102 TFEU and the Digital Markets Act
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : During and after the adoption of the Digital Markets Act (DMA), concerns have been raised regarding the regulation’s relationship with the prohibition on abuse of dominant position in Article 102 TFEU. One possible concern regards the principle of ne bis in idem. The DMA is to be applied without prejudice to Article 102 TFEU. READ MORE
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2. Empowering the Taxpayer - How the Charter of Fundamental Rights Helps to Shape an Equitable European VAT System
University essay from Lunds universitet/Institutionen för handelsrättAbstract : C-617/10 Åkerberg Fransson is the landmark case of the Court of Justice of the European Union (CJEU) that dealt with the interpretation and application of the Charter of Fundamental Rights of the European Union (Charter). In brief, the case concerned a Swedish national who was accused of tax evasion and faced criminal charges for failing to pay value added tax (VAT) on certain business transactions. READ MORE
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3. Gun-jumping in the EUMR: How it ought to be regulated
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : This Master’s thesis concerns the regulation of premature implementations of mergers, also known as gun-jumping. The purpose of the paper is to establish how the phenomenon should be regulated in the European Union Merger Regulation (EUMR). Potential solutions are sought primarily from the case-law of the Court of Justice of the European Union. READ MORE
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4. The Ne Bis in Idem Principle in European Union Tax Law
University essay from Lunds universitet/Juridiska institutionenAbstract : The principle of ne bis in idem, enshrined both in the Charter of Fundamental Rights of the European Union and in the European Convention on Human Rights, has been the object of an extensive body of case law. Therefore, the question this thesis seeks to answer is: ‘what is the current status of the principle of ne bis in idem under EU tax law?’ After the development of a high level of protection regarding ne bis in idem and VAT surcharges in the case of Åkerberg Fransson, the Court of Justice of the European Union took a step back in the Luca Menci ruling, following the European Court of Human Rights, and limiting its previous scope of safeguard. READ MORE
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5. The legally binding Charter and the EU’s accession to the ECHR - Consequences of Art 6 TEU for the autonomy of EU law and fundamental rights protection within Europe
University essay from Lunds universitet/Juridiska institutionenAbstract : This thesis analyses and discusses some of the substantial changes brought about for the field of fundamental rights by virtue of the entry into force of the Lisbon Treaty 1 December 2009; Art. 6(1) to the Treaty on European Union (TEU), according to which the Charter of Fundamental Rights of the European Union (CFREU) “shall have the same legal value as the Treaties” and Art. READ MORE
