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Showing result 1 - 5 of 6 essays matching the above criteria.
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1. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : 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
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2. To What Extent is the Prohibition of Abuse of Law Consistent with the Legal Certainty In VAT?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : For more than 40 years the case-law of the European Court of Justice has been developing the principle of prohibition of abuse of law in the European Union. However, in the sphere of value-added tax, the principle was invoked by the Court for the first time in 2006 in the landmark case Halifax, creating a tension between this emerging principle and the principle of legal certainty observed and protected by the Union and all its Member States. READ MORE
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3. Urban Flooding in Halifax, Nova Scotia : The extent of the issue and the approach through policy
University essay from KTH/Urbana och regionala studierAbstract : .... READ MORE
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4. Urban Flooding in Halifax, Nova Scotia : The extent of the issue and the approach through policy.
University essay from KTH/Samhällsplanering och miljöAbstract : .... READ MORE
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5. Abuse of rights in EU VAT - The Court’s tool to introduce a new general principle of EU Law
University essay from Lunds universitet/Juridiska institutionenAbstract : The principle of prohibition of abuse of EU law has developed throughout a variety of areas of EU law, but has for the last few years most specifically evolved into an overriding principle through the field of EU VAT. The questions that have arisen along the lines of the Court’s interpretation mainly assess the relation with legal certainty and the division of powers. READ MORE
