Essays about: "Member Liability"
Showing result 11 - 15 of 44 essays containing the words Member Liability.
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11. Exit Taxation in the European Union, Is there really a problem?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Exit taxes represent an expression of state’s sovereignty by taxing value increases of assets, hidden reserves and any untaxed income that arose on its territory. These taxes are triggered before the state of emigration loses its power of taxation as a result of the transfer to the jurisdiction of another state when an individual or company changes residency. READ MORE
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12. The Role of Competence in EU Implementation and Enforcement of IEAs - A case study on the Aarhus Convention
University essay from Lunds universitet/Juridiska institutionenAbstract : The aim of this thesis is to identify and study the division of competence between the EU and its Member States in relation to international environmental agreements (IEAs) and to attempt to ascertain how this division affects the responsibility for implementation and enforcement of IEAs in the EU, and to some extent, the liability towards third parties. In order to establish the role of competence for compliance with IEAs, five research questions were formulated. READ MORE
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13. The transition from CCC to UCC with regard to royalties and license fees, and necessary consequences for the VAT-Directive
University essay from Lunds universitet/Institutionen för handelsrättAbstract : As the Union Customs Code will replace the Community Customs Code with effect from 1 May 2016, the thesis focuses on the new treatment of royalty payments for customs purposes and its legal consequences. In a first step, a comparison between the Community Customs Code and the Union Customs Code reveals that importers will have to face a significant increase in the customs liability of royalty payments. READ MORE
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14. Drivers for sustainability B2B private standards : the case of the roundtable on responsible soy standard
University essay from SLU/Dept. of EconomicsAbstract : Sustainability Business-to-Business Private Standards have, in general, received many critiques. However, since they were born around 20 years ago, their popularity and application continue growing. READ MORE
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15. Allocation of the burden of proof and status of domestic administrative procedural law norms in the EU VAT sphere
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Due to the lack of procedural rules at level of EU law and pursuant to Article 273 of the VAT Directive and Article 325 of the TFEU Member States have procedural autonomy to lay down administrative procedural rules with the goal to ensure proper collection of VAT. Because Member States are empowered with national procedural autonomy, the domestic procedural law through which EU law is exercised differs from one Member state to another. READ MORE