Essays about: "European Court of Justice"

Showing result 16 - 20 of 237 essays containing the words European Court of Justice.

  1. 16. The direct and immediate link test in EU VAT: A new set of criteria to clarify the right of deduction

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Daniella Nyman; [2023]
    Keywords : Tax Law; Value Added Tax; right of deduction; direct and immediate link test; EU case law; Court of Justice; indirect link test; Fiscal Neutrality; Economic Reality; Legal Certainty; European Union Tax Law; South African Tax Law; presumptions of Member States; irrebuttable presumptions; rebuttable presumptions; developed criteria; table of key cases.; Law and Political Science;

    Abstract : Die direkte en oombliklike skakel toets sowel as die indirekte skakel toets in die Europese Unie se BTW word nie ingesluit binne die BTW Riglyne nie. Boonop gebruik die verskillende EU lidmaat lande die reg op aftrekking in uiteenlopende maniere. READ MORE

  3. 17. Targeted interest deduction limitation rules post-Lexel

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Alexander Tale; [2022]
    Keywords : Tax; EU; European Union; Interest; Targeted interest deduction rules; CIT; Coporate income tax; BEPS; OECD; Pillar Two; DEBRA; ATAD; IRD; Lexel; SIAT; Thin Cap; Deduction; Sweden; Court of Justice; Business law; Business and Economics; Law and Political Science;

    Abstract : The need for targeted interest deduction rules is far from over. Most recently targeted interest deduction limitation rules have been presented in the proposal for a Directive implementing OECD Pillar Two in the EU, as well as in the proposal for a Directive on debt-equity bias reduction allowance. READ MORE

  4. 18. Exchanging Bilateral Investment Treaties and Investor-State Dispute Settlement for the Acquis Communautaire : A three-stage analysis of the effects for investors, the level of investment protection and for the flow of Foreign Direct Investment on the internal market

    University essay from Stockholms universitet/Juridiska institutionen

    Author : Carl Oscarsson; [2022]
    Keywords : ;

    Abstract : Through the judgements of Achmea and PL Holdings, the Court of Justice of the European Union (CJEU) has prohibited the use of Investor-State Dispute Settlement (ISDS) as well as the enforcement of any awards stemming from such procedures within the European Union (EU). This means that investors on the internal market can no longer enjoy the protection which was awarded to them by the protection standards inherent in the Bilateral Investment Treaties (BITs) which were previously relied upon by investors in the Member States (MS), and which provided for the possibility of ISDS. READ MORE

  5. 19. Sanctions equal acts of aggression? : A study of the EU sanctions regime targeting the Russian Federation

    University essay from Stockholms universitet/Juridiska institutionen

    Author : Matyas Mitro; [2022]
    Keywords : international law; sanctions; acts of aggression; third-party countermeasures; economic aggression; EU; Russia;

    Abstract : The aim of this thesis is to examine whether the European Union’s (EU) sanctions regime currently targeting the Russian Federation could be regarded as an act of aggression according to international law.  The thesis discusses acts of aggression as they are defined in accordance with the Charter of the United Nations (UN Charter), the jurisprudence of the International Court of Justice (ICJ), the International Criminal Court (ICC) and in accordance with the 2001 Draft Articles of the International Law Commission. READ MORE

  6. 20. Going on Offense in Defense of National Judiciaries : On the Infringement Action and its Use in Combating Threats to Judicial Independence

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Henrik Reinhammar; [2022]
    Keywords : Judicial Independence; Infringement Actions; Article 258 TFEU; Rule of Law; Court of Justice; European Commission;

    Abstract : .... READ MORE