Essays about: "ECJ"
Showing result 21 - 25 of 181 essays containing the word ECJ.
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21. UberPOP and EU Internal Market Law
University essay from Lunds universitet/Juridiska institutionenAbstract : To share belongings between friends is a common phenomenon. However, sharing as a business trend or even an economic system, in which unfamiliar individuals share assets and skills via online platforms, usually for a fee, is a newer phenomenon. The economic system is generally called “the sharing economy” or “collaborative consumption”. READ MORE
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22. The prohibition of deductions of input VAT relating to permanent dwellings - A standstill legislation in motion?
University essay from Lunds universitet/Juridiska institutionenAbstract : The area of VAT constitutes an area fully harmonized within the EU, and the framework for the European VAT is established in the VAT Directive and is implemented in Sweden through the Swedish VAT Act. The European VAT is a general tax on consumption with the purpose of only taxing purchases for personal consumption. READ MORE
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23. Cross-border taxation of employee stock options - Is the Swedish Supreme Administrative Court’s ruling in case 1480-15 and 1483-15 regarding taxation of employee stock options supported by the case law provided by the European Court of Justice?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The aim of this thesis is to present issues related to cross-border taxation of employee stock options and critically inquiring whether the Swedish Supreme Administrative Court’s reasoning about comparable situations in the two rulings concerning taxation of stock options is supported by ECJ case law. On 4th of November 2015, the Supreme Administrative Court in Sweden issued two rulings concerning taxation of foreign earned income from employee stock option and share programs that was earned before the employee moved to Sweden and became a Swedish tax resident, but was actually paid to the employee after that point. READ MORE
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24. Think Glocally, Discriminate Internally? State Discretion, Renewable Electricity Schemes, and the Internal Market in the Context of Articles 34-36 TFEU and state Aid Rules
University essay from Göteborgs universitet/Juridiska institutionenAbstract : The overarching question addressed in this essay is whether the seemingly wide scope of state discretion in respect of principal renewable electricity support schemes – feed-in tariffs (FIT), feed-in premiums (FIP), tradable green certificates (TGC), and FIT initiated by tendering (TENFIT) – is curtailed or upheld under the internal market regimes governing, firstly, the free movement of goods in the context of non-fiscal measures targeting imports i.e. READ MORE
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25. Exit Taxation in the European Union, Is there really a problem?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Exit taxes represent an expression of state’s sovereignty by taxing value increases of assets, hidden reserves and any untaxed income that arose on its territory. These taxes are triggered before the state of emigration loses its power of taxation as a result of the transfer to the jurisdiction of another state when an individual or company changes residency. READ MORE
