Essays about: "ecj"

Showing result 16 - 20 of 181 essays containing the word ecj.

1. 16. Cooperation between Member States in presence of double VAT in the Union : Analysis of the state of the law and recent developments by the ECJ

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Sandra Isabet; [2017]
   Keywords : VAT; cooperation; double taxation; double VAT;

   Abstract : .... READ MORE

3. 17. 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

4. 18. IPR - the intangible asset that confuses the European Union

   University essay from Lunds universitet/Juridiska institutionen

   Author : Sahar Torabi; [2017]
   Keywords : IPR; Intellectual Property Rights; Competition law; Dominance; Abuse; Abusive practise; Article 102 TFEU; Magill; Oscar Bronner; IMS Health; Microsoft; Guidance on the Commission s Enforcement Priorities in Applying Article 82; Law and Political Science;

   Abstract : This thesis will be concerned with one of the main concerns and highly discussed topics in the relationship between Article 102 TFEU and Intellectual Property Rights. Predominately, it will focus on the enforcement of IPR(s) as an abusive practise of dominance and whether a dominant undertaking has the ability to protect its IPR by refusing to licence its IPR to a third party. READ MORE

5. 19. The Autonomy and Specific Characteristics of EU law – An obstacle to the EU’s accession to the ECHR?

   University essay from Lunds universitet/Juridiska institutionen

   Author : Karin Sundin; [2016]
   Keywords : Law and Political Science;

   Abstract : Since the Lisbon Treaty’s entering into force in 2009 it is stated in Article 6(2) TEU that the EU shall accede to the European Convention for the Protection of Fundamental Rights (ECHR). In the second sentence of the same article it is provided that “such accession shall not affect the Union’s competences as defined in the Treaties”. READ MORE

6. 20. Hybrid Mismatch Arrangements Within EU: Under what Conditions could Single Taxation Be Secured?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Margret Agusta Sigurdardottir; [2016]
   Keywords : Tax; Taxation; Tax Law; Direct Taxation; Fundamental Freedoms; Double Taxation; Double Non-Taxation; Tax Avoidance; Aggressive Tax Planning; The Single Tax Principle; Single Taxation; Tax Treaty Law; GAAR; General Anti-Abuse Rule; Exemption Method; Credit Method; Dividend; Interest; Classification of Income; International Tax Regime; ECJ Case Law; Hybrid Mismatch Arrangements; Hybrid Financial Instruments; Parent-Subsidiary Directive; Base Erosion and Profit Shifting; BEPS; BEPS Action Plan 2; Anti-Hybrid Rules; Linking Rules; Correspondence Principle; Anti-Tax Avoidance Directive Proposal; Parent-Subsidiary Directive Amendments; Justification Grounds; EU Law; Law and Political Science;

   Abstract : The purpose of the thesis is to analyse the problems of hybrid mismatch arrangements within the EU and how single taxation, which requires income to be taxed once, not more or less, can be secured under EU law. After the amendments of the Parent-Subsidiary Directive (PSD), where an anti-hybrid rule was enacted, the legal environment for companies within the European Union changed. READ MORE