Essays about: "Principle of prohibition of abuse of EU law"

Found 5 essays containing the words Principle of prohibition of abuse of EU law.

  1. 1. Ne Bis In Idem in EU Competition Law – The Application of the Principle on the Relationship Between Article 102 TFEU and the Digital Markets Act

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

    Author : Emilia Holmberg; [2023]
    Keywords : EU law; Competition law; Article 102 TFEU; Digital Markets Act; DMA; Fundamental rights; Ne bis in idem; Law and Political Science;

    Abstract : During and after the adoption of the Digital Markets Act (DMA), concerns have been raised regarding the regulation’s relationship with the prohibition on abuse of dominant position in Article 102 TFEU. One possible concern regards the principle of ne bis in idem. The DMA is to be applied without prejudice to Article 102 TFEU. READ MORE

  2. 2. The EU State Aid Prohibition and Taxation – The Expanding Scope of Art. 107 TFEU

    University essay from Lunds universitet/Juridiska institutionen

    Author : Åke Häggqvist; [2017]
    Keywords : EU-Rätt; EU-Law; statligt stöd; state aid; skatterätt; tax law; transfer pricing; tax competition; aggressive tax planning; Law and Political Science;

    Abstract : A topic that has received a significant amount of attention within the international community is the concept of harmful tax competition. This is of particular relevance to the EU due to the additional exposure to this problem the Member States experience by virtue of the internal market. READ MORE

  3. 3. Does the LOB clause in BEPS Action 6 violate the principle of MFN treatment in EU law?

    University essay from Lunds universitet/Juridiska institutionen

    Author : Sascha Åkerman; [2016]
    Keywords : tax law; EU law; BEPS; tax planning; tax avoidance; aggressive tax planning; LOB clause; LOB rule; limitation on benefit; MFN treatment; MFN principle; principle of MFN treatment; ACT Group Litigation case; Sopora case; D case; Orange European Smallcap Fund case; WTO; GATT; Law and Political Science;

    Abstract : OECD delivered on October 5th 2015 the BEPS final package consisting of 15 actions intending to address the issues of base erosion and profit shifting. The aim of Action 6 is to prevent treaty abuse, in particular treaty shopping. READ MORE

  4. 4. 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 institutionen

    Author : Peter Slegtenhorst; [2015]
    Keywords : Legal certainty.; Principle of prohibition of abuse of EU law; Tax law; Abuse of rights; General principle; VAT; EU; Law and Political Science;

    Abstract : 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

  5. 5. Comparison of EC and Vietnamese Competition Laws: Anti-competitive Agreements

    University essay from Lunds universitet/Juridiska institutionen

    Author : Dong Tung Lu; [2005]
    Keywords : European Affairs; Law and Political Science;

    Abstract : The EC Competition Law has always played an important part in Community Law. Paul Craig and Gráinne de Búrca, EU Law Text, Cases, and Materials, 3rd edition 2003, page 936 This law, with its two fundamental provisions known as Articles 81 and 82 governing anti-competitive behaviours, has made great contribution to the achievement of one of the objectives laid down in the EC Treaty: ensuring that ''competition in the internal market is not distorted''. READ MORE