Essays about: "Freedom of Movement of Persons"

Showing result 1 - 5 of 22 essays containing the words Freedom of Movement of Persons.

  1. 1. Law ceases where abuse begins: A study of the principle of abuse of rights in the EU as regards to freedom of establishment and free movement of persons

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

    Author : Nicolas Pershaf; [2022]
    Keywords : abuse of rights; EU law; freedom of establishment; free movement of persons; abuse of law; Law and Political Science;

    Abstract : The doctrine of abuse of rights in a general sense is not a new one. According to some scholars it can be traced back to as early as Roman law and statements by Praetor Cicéro regarding the purchase of property. READ MORE

  2. 2. The Distribution Tax Regime Paradox - Compatibility of Estonian Tax Treatment of Non-Residents’ Capital Gains from Alienation of Immovable Property with European Law

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Henri Ahtiainen; [2022]
    Keywords : Taxation; EU Tax Law; Corporate income tax; witholding tax; capital gains; immovable property; real estate income; freedom of establishment; free movement of capital; distribution tax; principle of territoriality; balanced allocation of taxing rights; Law and Political Science;

    Abstract : The four fundamental freedoms granted to residents in the Community have become the pillars for fairness between economic operators and persons within the internal market. The aim of the freedoms is to prohibit any restriction or discrimination toward residents of another Member State and endorse equal treatment. READ MORE

  3. 3. Justifying Mobility Hindrance in the Name of Public Health and Its Tax Implication in the European Union

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Novanti Nayasaputri Suhana; [2021]
    Keywords : freedom of movement of person; principle of proportionality; tax implication; Law and Political Science;

    Abstract : This master thesis seeks to find an answer whether the restriction on freedom of movement of person can be justified on the ground of public health and also explaining what tax implication could happen for taxpayers in the context of pandemic relating to tax treaty interpretation. The right of freedom of movement of persons will be examined from the perspective of EU law. READ MORE

  4. 4. Freedom in moderation?: A discourse analysis on Freedom of Movement of Persons in the European Parliament 2015-2020

    University essay from Lunds universitet/Statsvetenskapliga institutionen

    Author : Karna Holmgren; [2021]
    Keywords : Freedom of Movement of Persons; European Parliament; Liberal Cosmopolitanism; Liberal Utilitarianism; Liberal Communitarianism; COVID-19; Law and Political Science;

    Abstract : Although considered to be one of the greatest achievements of the European integration process and continuously shown to be favoured by a majority of Europeans, the principle of Freedom of Movement (FOM), with an emphasis on Freedom of Movement of Persons (FOMOP) has been increasingly politicised over the past few years. In the light of reintroduced border controls in 2015, and a heightened debate in relation to the COVID-19 pandemic, this thesis seeks to identify the political discourse on FOMOP in the European Parliament (EP) and how this has changed between the years 2015-2020. READ MORE

  5. 5. Harmonization of EU Contract Law adopted on the basis of Article 114 TFEU

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

    Author : Claudia Fernanda Peña Rodriguez; [2020]
    Keywords : Article 114 TFEU; Internal Market; EU contract law.; Law and Political Science;

    Abstract : Contract law has traditionally been regulated by national law which has raised certain problems in cross-border transactions caused by the divergences in domestic contract law among the Member States. Therefore, the diversity of national law has been increasing the challenges in practice for entrepreneurs which is causing a lack of legal certainty, uniformity and creates serious obstacles that hinder the well-functioning of the internal market. READ MORE