Essays about: "eu law direct effect"

Showing result 6 - 10 of 28 essays containing the words eu law direct effect.

  1. 6. A legal study into the EU’s approach towards exit taxation

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

    Author : Patricia Zakrzewska; [2020]
    Keywords : direct taxation; EU law; exit taxation; ATAD; anti-tax avoidance directive; Law and Political Science;

    Abstract : The purpose of the thesis is to analyse the EU’s and CJEU’s approach towards exit taxes by finding guidance on how the exit tax rules shall be made to be considered as compatible with the requirements of EU law. The EU law’s presumption of establishing an internal market without boundaries at the frontiers prohibits national measures which hinder, inter alia, the market access. READ MORE

  3. 7. An increase in safety for payment services? - The effects of the PSD2 on the consumer

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

    Author : Amanda Nilsson; [2018]
    Keywords : banking law; EU law; Law and Political Science;

    Abstract : During the last years, technical solutions on the financial market has increased, especially with the developments of apps. The more classic banking is now co-excising with new solutions that help consumers with their financial services, many from so-called FinTech companies. READ MORE

  4. 8. Income taxation at the right place at the right time - An analysis of the need for a virtual permanent establishment

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

    Author : Johan Brodd; [2018]
    Keywords : skatterätt; tax law; permanent establishment; corporate income taxation; significant digtal presence; significant economic presence; virtual permanent establishment; PE; Virtual PE; Law and Political Science;

    Abstract : In the last couple of years, taxation of the digital economy has become a subject that is on everybody’s mind. This has given rise to attempts from OECD and EU, amongst others, to solve this dilemma. READ MORE

  5. 9. EU Climate Change Litigations: Dream or Reality? - Individuals' possibilities to challenge the legality of EU climate actions within the system of legal remedies in EU law

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

    Author : Fanny Vesterberg; [2018]
    Keywords : EU law; EU environmental law; EU procedural law; Climate change litigation; EU climate policy; Law and Political Science;

    Abstract : In August 2018, the legality of EU acts implementing the 2030 emissions reduction target was for the first time challenged by individuals before the General Court. Their claim is that the target is insufficient in order to prevent infringements of fundamental rights caused by climate change. READ MORE

  6. 10. The Field of Application of the Cost-sharing exemption in Art. 132 (1)(f) of the EU VAT Directive and the Swedish implementation

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Giuliano Heiven; [2013]
    Keywords : VAT Exemptions; Law and Political Science;

    Abstract : The cost-sharing exemption provided by Art. 132(1)(f) EVD is a provision with a specific objective. The legal function of the provision is to enable economic operators which carry on exempt activities to emancipate certain internal sources which are directly necessary to carry on the exempt activity to be outsourced, and thus supplied exempt. READ MORE