Essays about: "Cadbury Schweppes"

Showing result 1 - 5 of 7 essays containing the words Cadbury Schweppes.

  1. 1. Art. 7 and 8 ATAD - The CFC rules of the ATAD in the light of the freedoms of the TFEU

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Jane Azrak; [2019]
    Keywords : CFC; TFEU; ATAD; OECD; Cadbury Schweppes;

    Abstract : .... READ MORE

  3. 2. "Does Avoidance of Member State's Tax Justify Hindrance of Treaty Freedoms?"

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Yinon Tzubery; [2011]
    Keywords : Tax Avoidance; EU law; Tax; Abuse of Law; Law and Political Science;

    Abstract : This research paper examines whether the prevention of Member State's taxes avoidance can justify hindrance of the TFEU freedoms. The legal research performed leads to the conclusion that, despite the fact that such justification existed in the past in the ECJ's case law, it was de facto abolished within the ambit of Case C-196/04 Cadbury Schweppes, since in this case the ECJ restricted the incidence of the tax avoidance justification only to measures aimed at preventing abuse of EU law. READ MORE

  4. 3. The Swedish Group Taxation Regime and EU Law

    University essay from Lunds universitet/Juridiska institutionen

    Author : Benjamin Morris; [2011]
    Keywords : allmän rättslära en. jurisprudence ; arbetsrätt en. labour law ; associationsrätt; avtalsrätt; bankrätt en. banking law ; boenderätt; civilrätt en. private law ; EU-rätt en. EU law ; familjerätt; fastighetsrätt; finansrätt en. fiscal law ; folkrätt en. public international law ; företagsekonomi; förmögenhetsrätt; försäkringsrätt; förvaltningsrätt en. administrative law ; immaterialrätt; internationell privaträtt en. private international law ; IT-rätt; komparativ rätt en. comparative law ; konkurrensrätt en. civil and criminal procedure ; rättsekonomi en law and economics ; rättshistoria en. legal history ; rättssociologi; rättsvetenskap en. law ; sakrätt; sjörätt; skadeståndsrätt; skatterätt; socialrätt en. social and welfare law ; statsrätt; straffrätt en. criminal law ; transporträtt; utrikeshandelsrätt; group taxation; transfer pricing; koncernbidrag; koncernavdrag.; Law and Political Science;

    Abstract : Denna uppsats behandlar den svenska gruppbeskattningslagstiftningen och dess kompatibilitet med EU-rätten, fram till hösten 2010. Allra först behandlas problematiken i de konflikterande principerna skattesuveränitet och unionsmedlemskap, därefter defineras eller förklaras ett antal nyckelkoncept och termer. READ MORE

  5. 4. Limitations of the Deductibility of Intra-Group Interest Payments - The Swedish Legislation and its Compatibility with the Freedom of Establishment

    University essay from Lunds universitet/Juridiska institutionen

    Author : Anna Ljungberg; [2010]
    Keywords : EG-rätt; Skatterätt; Law and Political Science;

    Abstract : On January 1, 2009, new rules regarding limitations of the deductibility of intra-group interest payments came into force in the Swedish legislation. The rules aim to prevent the use of certain tax planning practices, where a company appropriates itself tax advantages by taking advantage of the unlimited right to deduct interest expenses. READ MORE

  6. 5. CFC-legislation, the Freedom of Establishment and Tax Treaties- A Comparative Study in the Light of the Cadbury-Schweppes judgement

    University essay from Lunds universitet/Juridiska institutionen

    Author : Carolin Billgren; [2008]
    Keywords : EG-rätt; Skatterätt; Law and Political Science;

    Abstract : Although direct taxation falls under the sovereignty of each individual Member State, that sovereignty must be practiced with respect for community legislation and the EC Treaty. National legislation that in any way hinders the freedoms guaranteed by the Treaty or discourages nationals of a Member State to practice those freedoms is infringing the EC Treaty and is not to be tolerated. READ MORE