Essays about: "ECJ"
Showing result 26 - 30 of 181 essays containing the word ECJ.
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26. Interpretation in Conformity with EU Law - the Case of the Financial Service Exemption in the Swedish VAT Act
University essay from Lunds universitet/Juridiska institutionenAbstract : Mervärdeskatterätten utgör ett fullständigt harmoniserat område inom EU och medlemsstaternas lagstiftning på området är till sin helhet baserad på EU rätten. En uniform tillämpning av momsreglerna i medlemsstaterna är av stor vikt för mervärdesskattesystemets funktion. READ MORE
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27. The VAT treatment of the payments on account in distance selling in the light of Consumer Rights Directive
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Payments made prior to the delivery of the goods or services are either payments on account or deposits. ECJ has interpreted both concepts and concluded that VAT treatment must differ in both cases. In the cross-border business-to-consumer distance sale transactions consumers have the right to withdraw from the agreements for no reason. READ MORE
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28. Stare decisis, legal certainty and the concept of economic activity, regarding the VAT treatment of public bodies
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Stare decisis is the doctrine whereby judges and courts rely on previous cases to support a current decision. This doctrine has been associated with legal reasoning and with positive outcomes such as continuity, stability and predictability of the legal system . READ MORE
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29. The political relationship between the EU member states and the European Court of Justice. A statistical analysis of the credibility of the governments’ threats of non-compliance
University essay from Göteborgs universitet/Statsvetenskapliga institutionenAbstract : This thesis focuses on two main theories about the shape and power of the EU and the role of the European Court of Justice: intergovernmentalism, which claims that the ECJ is too restrained by the members in order to make autonomous decisions, and neofunctionalism, which argues that the ECJ is an independent political actor with an agenda of its own trying to create more Europeanization. Based on the research and scientific debate between Carruba, Gabel and Hankla on one side and Stone Sweet and Brunel on the other, this study is concerned with the credibility of the EU member states’ threats of non-compliance with EU law. READ MORE
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30. The Scope of the Schumacker Doctrine - A case study of thresholds and rules that take into account the ability to pay
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The aim with this thesis is to clarify the scope of the Schumacker doctrine and specifically to answer the questions "Which tax rules are considered to take into account the ability to pay?" and "What are the thresholds for determining when a non-resident is in a comparable situation to that of a resident?". The findings of the study are that such rules are difficult to identify, since there are considerable differences between countries and the aim of the rules vary. READ MORE
