Essays about: "Principle of Proportionality"

Showing result 36 - 40 of 56 essays containing the words Principle of Proportionality.

  1. 36. A Diligent Businessman's Guide to Defence of State Aid Recovery - Why it will not succeed and why not to worry

    University essay from Lunds universitet/Juridiska institutionen

    Author : Tove Korske; [2013]
    Keywords : EU law; Law and Political Science;

    Abstract : Återkrav av felaktigt utbetalt statsstöd är en grundbult i statstödssystemet. Statsstöd som är oförenligt med den inre marknaden, artikel 107 FEUF, och som strider mot genomförandeförbudet i artikel 108(3, ska återkrävas i sin helhet. Stöd som enbart strider mot genomförandeförbudet medför krav på att mottagaren ska betala ränta. READ MORE

  3. 37. Cross-border Transfer of Registered Office

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Emanuela Andersson; [2012]
    Keywords : Freedom of establishment; Free movement of capital; exit taxation; corporate laws; SE Regulation; Cross-border Merger Directive; Cartesio; National Grid Indus; free movement of legal persons; EU law; proportionality principle; Law and Political Science;

    Abstract : The Court decision in Daily Mail has come as a result of the resolution of the Member States to endorse a plurality of national legal solutions in the field of tax and corporate laws. The free movement provisions must be understood against this background and keeping in mind that no matter which “interface program” is to be used the system as a whole, i. READ MORE

  4. 38. United In Diversity or Through Diversity? National Identity As a Flexibility Clause - Granting Member States a Margin of Appreciation

    University essay from Lunds universitet/Juridiska institutionen

    Author : Eric Elander Duque; [2012]
    Keywords : EU-law; Constitutional EU-law; National identities; Article 4.2 TEU; Article 4 2 TEU; Margin of appreciation; Law and Political Science;

    Abstract : Förhållandet mellan unionens rättsordning och medlemstaternas nationella konstitutioner är komplicerad, främst på grund av EU:s unika karaktär. EU-27 innebär oundvikligen att unionen står på 27 olika nationella konstitutioner, alla med sina egna konstitutionella särdrag. Artikel 4. READ MORE

  5. 39. VAT Frauds in the European Union: The Reverse Charge Mechanism, Joint and Several Liability and the “Knowledge Test”

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Ludvik Ludviksson; [2012]
    Keywords : VAT; Fraud; Carousel fraud; MTIC; reverse charge; Joint and svereal liability; knowledge test; missing trader; Law and Political Science;

    Abstract : Summary The EU and the Member States are concerned about VAT fraud and they consider it necessary to reduce the gap the VAT fraud makes. The purpose of this thesis is to describe three methods that are used in the fight against VAT fraud. Those methods are the reverse charge mechanism, joint and several liability and the knowledge test. READ MORE

  6. 40. Principle of Proportionality and the Prevention of Evasion, Avoidance or Abuse

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Bastiaan Arnold Moossdorff; [2011]
    Keywords : Principle of proportionality; abuse of law; taxation; anti-abuse; Commission s coordinated strategy to fight tax fraud; Law and Political Science;

    Abstract : VAT fraud exists in different forms, ranging from the black economy to internal fraud and carousel fraud if intra-Union transactions are involved. It effects the financial interest of both the Member State in question and the European Union within the meaning of Article 325 TFEU. READ MORE