Essays about: "European Court of Justice cases"

Showing result 1 - 5 of 78 essays containing the words European Court of Justice cases.

  1. 1. Comparison of all language versions as a method of interpreting EU Tax Law-With some reflections from South Africa

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Kudzai Talent Gwaindepi; [2020]
    Keywords : CILFIT multilingualism twenty-four languages language versions comparison requirement literal interpretation EU tax law South Africa; Law and Political Science;

    Abstract : CILFIT is a landmark case when it comes to language issues in interpreting EU law. But its criteria have raised many practical implications which have hitherto not been sufficiently dealt with. READ MORE

  2. 2. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Aleksei Shcherbakov; [2020]
    Keywords : Tax law; tax abuse; GAAR; ATAD; BEPS; CFC; EU law; Russian tax law; tax avoidance; Law and Political Science;

    Abstract : The issues of tackling aggressive tax planning are actual throughout the whole history of global market economy. Earlier this struggle was held by the states individually through imposing rules into their national legislation authorizing tax supervisory bodies to use new methods of control, establishing liability for tax evasion, and developing the approaches by judgements of the courts on relevant cases. READ MORE

  3. 3. A paradigm shift from voluntary to court-ordered climate change mitigation? The potentials and challenges of a human rights-based approach

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Kimberly de Bruijn; [2020]
    Keywords : international human rights law; public international law; climate change; climate change mitigation; public interest litigation; actio popularis; human rights approach; united nations framework convention on climate change; paris agreement; rule of law; democracy; right to life; right to respect for private and family life; european convention on human rights; african charter on human and peoples rights; american convention on human rights; right to a healthy environment; environmental law; united nations; Law and Political Science;

    Abstract : The central theme of this thesis is anthropogenic climate change; governments' inability to create an effective, inclusive response mechanism that manages to mitigate anthropogenic emissions; and advocates efforts to coerce States to act by invoking State responsibility in adjudicatory dispute settlement processes. States' failure to act in accordance with scientific risk assessments and to mitigate polluting activities has led underrepresented groups to increasingly lose trust in their respective executive and legislative branches, and, by means of protest, these advocates are now turning to court. READ MORE

  4. 4. Forget me not? - An exploration of the recent developments in case-law on the right to be forgotten

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Sara Andersson; [2019]
    Keywords : The right to be forgotten; EU law; Data Protection; the GDPR; The founding principles of EU law; Access to information; Law and Political Science;

    Abstract : This thesis has examined the right to be forgotten; the right to have personal data erased from the search index of a search engine operator so that it is not displayed following a search on the basis of a data subject’s name. The right is fairly new, as it was first established in Case C-131/12 Google Spain on 13 May 2014 and was subsequently codified in Article 17 and 21 of the General Data Protection Regulation (GDPR) in 2016. READ MORE

  5. 5. Wholly Artificial Arrangements Under ATAD and EU Case Law.

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Ndip-Achere Arrey Hansel; [2019]
    Keywords : ;

    Abstract : Since the coming into force of the EU Anti-Tax Avoidance Directive (ATAD), there has been a lot of questions as to the meaning of the concept of wholly artificial arrangements and how member states can enact legislation to combat abuse of rights and other fraudulent practices within the European Union. However, the concept of wholly artificial arrangements as enacted in articles 6 & 7 of the ATAD is not new. READ MORE