Essays about: "Court of Justice of the European Union CJEU"
Showing result 1 - 5 of 37 essays containing the words Court of Justice of the European Union CJEU.
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1. "The Competition of Values in the European Arrest Warrant Tracing the Conflict and Prioritization Between Collective Security and Individual Justice Within Case Law of the CJEU"
University essay from Göteborgs universitet/Juridiska institutionenAbstract : The European Arrest Warrant system is built on balancing between individual justice, which safeguards the right to a fair trial of subjects to extradition, and collective security, which seeks to ensure public safety and effective law enforcement. This thesis provides for an analysis of this balance and its evolution, exploring how the prioritization of individual justice and collective security, as manifested in the EAW, have shifted through the evolutive interpretation of the Court of Justice of the European Union. READ MORE
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2. The Principle of Non-Regression Rule of Law in the EU
University essay from Stockholms universitet/Juridiska institutionenAbstract : The principle of non-regression is an novel concept in the EU rule of law area. The Court of Justice of the European Union ("Court" or "CJEU") has recently discussed it e.g., in Repubblika (Maltese Judges), Commission versus Poland (Disciplinary régime applicable to judges), Advocate General Tanchev in his Opinion in A. READ MORE
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3. Compatibility of Income Inclusion rule with EU Law. : GLoBE IIR and EU Law.
University essay from Uppsala universitet/Juridiska institutionenAbstract : In October 2021, 137 countries and jurisdictions agreed on a common approach towards a global minimum tax of 15% on the profits of large multinational companies that is referred to as the Pillar Two Model Rules, ‘Anti Global Base Erosion’, or ‘GloBE’ Rules. This political agreement implies that member countries who wish to implement such a tax regime have to streamline its design by modelling it after the so called Global Anti-Base Erosion Proposal (‘GloBE’) that the IF has developed as ‘Pillar 2’ of its work program on tax challenges arising from the digitalization of the economy. READ MORE
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4. Unveiling the EU VAT Treatment of Non-Fungible Tokens (NFTs): An Extensive Analysis of the VAT Consequences for NFT Trading
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Non-fungible tokens (NFTs) have gained significant attention in recent years as a rapidly growing form of crypto assets with unique characteristics. However, existing tax regulations have struggled to keep up with these developments. READ MORE
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5. 'Preserving a Balanced Allocation of Taxing Powers Between the Member States’ as a Ground of Justification for the Maintenance of Restrictive National Provisions : An analysis of the development of the ground of justification in case law from the CJEU
University essay from Uppsala universitet/Juridiska institutionenAbstract : The Court of Justice of the European Union (further “CJEU”) assesses the compatibility of national tax provisions with the fundamental freedoms. The assessment normally consists of different steps. The first step is to determine if the national legislation constitutes a restriction. READ MORE
