Essays about: "Principle of prevention"

Showing result 11 - 15 of 27 essays containing the words Principle of prevention.

1. 11. User Behavior Trust Based Cloud Computing Access Control Model

   University essay from Blekinge Tekniska Högskola/Institutionen för datalogi och datorsystemteknik

   Author : Qin Jiangcheng; [2016]
   Keywords : User Behavior Trust; Access Control Model; Cloud Computing Security; Triple Dynamic Window;

   Abstract : Context. With the development of computer software, hardware, and communication technologies, a new type of human-centered computing model, called Cloud Computing (CC) has been established as a commercial computer network service. READ MORE

3. 12. VAT Grouping through a Head Office or a Branch - How does a Membership of a VAT Group Affect the Relationship between a Head Office and its Branch?

   University essay from Lunds universitet/Juridiska institutionen

   Author : Josefin Nyqvist; [2015]
   Keywords : Skandia America; Taxable person; Taxable transaction; VAT-grouping; EU law; Tax law; VAT; Law and Political Science;

   Abstract : In its ruling in FCE Bank, the CJEU stated that a supply between a head office and its branch does not constitute a taxable transaction since the head office, together with its branch, constitute one taxable person. Ten years later the CJEU ruled in Skandia America stating that the principle deriving from FCE Bank is not applicable when the branch is a member of a VAT group. READ MORE

4. 13. Genetically Modified Food and Crops : Risks and Intellectual Property Rights

   University essay from Linköpings universitet/Centrum för tillämpad etik; Linköpings universitet/Filosofiska fakulteten

   Author : Thaleia Karampaxoglou; [2015]
   Keywords : genetically modified products; risk assessment; intellectual property rights; precautionary principle; socioeconomic effects;

   Abstract : This paper attempts to present and analyze problems that may arise from the use of Genetically Modified (GM) products and issues raised by the Intellectual Property (IP) rights that Genetic Engineering (GE) companies have on their products. Arguments in favor and against the existence of health risks and environmental risks of GM products are presented. READ MORE

5. 14. To What Extent Can Member States Have Anti-Avoidance Rules Limiting Interest Deduction? - an Analysis From a Swedish Perspective

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Dejan Pucar; [2015]
   Keywords : EU Tax Law; Swedish Tax Law; Anti-Avoidance Rules; Interest Deduction Limitation Rules; Freedom of Establishment; Law and Political Science; Business and Economics;

   Abstract : The Swedish Government introduced the Swedish interest deduction limitation rules as it was identified that the preferential tax treatment of debt in comparison to equity had been used by Multi-National Enterprises for tax planning purposes. The Swedish rules have, however, been under investigation of the European Commission, which, in a letter of formal notice to the Swedish Government, has stated that the rules are incompatible with the fundamental freedoms of EU law. READ MORE

6. 15. Principle of Proportionality and the Prevention of Evasion, Avoidance or Abuse

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Bastiaan Arnold Moossdorff; [2011]
   Keywords : Principle of proportionality; abuse of law; taxation; anti-abuse; Commission s coordinated strategy to fight tax fraud; Law and Political Science;

   Abstract : VAT fraud exists in different forms, ranging from the black economy to internal fraud and carousel fraud if intra-Union transactions are involved. It effects the financial interest of both the Member State in question and the European Union within the meaning of Article 325 TFEU. READ MORE