Essays about: "joint and several liability"

Showing result 1 - 5 of 7 essays containing the words joint and several liability.

1. 1. Private Enforcement in EU Competition Law

   University essay from Lunds universitet/Juridiska institutionen

   Author : Viktor Wahlqvist; [2014]
   Keywords : private enforcement; EU-rätt; EU law; skadestånd konkurrensrättsbrott; competition law; konkurrensrätt; Law and Political Science;

   Abstract : Private enforcement, where victims of a competition infringement claim compensation from the infringer, has so far not played a prominent role within the EU. It has been stated that only 25 % of the Commission’s antitrust decision were followed by private damages action between 2008 and 2012. READ MORE

3. 2. The Effects of IFRS Lease Accounting Project on the Swedish Commercial Real Estate Market : A qualitative study of the latest developments in IASB’s Leasing project

   University essay from KTH/Fastigheter och byggande

   Author : Johan Rosén; [2012]
   Keywords : IFRS; US GAAP; IASB; FASB; Lease accounting; Financial lease; Operational lease; Service;

   Abstract : Today problems exist with how the leases are recognized in public companies that uses the IFRS. The liability to make lease payments is not recognized as a liability in the balance sheet even though it should according to the current lease accounting standard. READ MORE

4. 3. Joint Liability of Parent Companies in the European Union Competition Law

   University essay from Lunds universitet/Juridiska institutionen

   Author : Aiste Mickonyte; [2012]
   Keywords : Law and Political Science;

   Abstract : The attribution of joint and several liability to parent companies is a highly disputed area of the European Union competition law. The body of relevant case law distinguishes the following issues. The current practice of the attribution of parental liability is founded on three pillars. READ MORE

5. 4. VAT Frauds in the European Union: The Reverse Charge Mechanism, Joint and Several Liability and the “Knowledge Test”

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Ludvik Ludviksson; [2012]
   Keywords : VAT; Fraud; Carousel fraud; MTIC; reverse charge; Joint and svereal liability; knowledge test; missing trader; Law and Political Science;

   Abstract : Summary The EU and the Member States are concerned about VAT fraud and they consider it necessary to reduce the gap the VAT fraud makes. The purpose of this thesis is to describe three methods that are used in the fight against VAT fraud. Those methods are the reverse charge mechanism, joint and several liability and the knowledge test. READ MORE

6. 5. 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