Essays about: "eu-law"

Showing result 1 - 5 of 312 essays containing the word eu-law.

  1. 1. Comparison of all language versions as a method of interpreting EU Tax Law-With some reflections from South Africa

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Kudzai Talent Gwaindepi; [2020]
    Keywords : CILFIT multilingualism twenty-four languages language versions comparison requirement literal interpretation EU tax law South Africa; Law and Political Science;

    Abstract : CILFIT is a landmark case when it comes to language issues in interpreting EU law. But its criteria have raised many practical implications which have hitherto not been sufficiently dealt with. READ MORE

  2. 2. The notion of economic value in taxation - A comparison of valuation methods

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

    Author : Martin Linder; [2020]
    Keywords : EU law; Tax law; Transfer pricing; Customs law; VAT; Valuation methods; Law and Political Science;

    Abstract : The concept of economic value is not well explored nor consistently applied in the field of taxation. Different systems of taxation assess value from their own perspectives and with their own interests in mind resulting in situations where different values for taxation are determined for the same transaction. READ MORE

  3. 3. Data Protection Considerations in EU Competition Law - A Natural Evolution or Disruptive Development?

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

    Author : Adam Alfredsson; [2020]
    Keywords : Data; Personal data; Big data; Data Protection; Privacy; EU; Competition law; EU competition law; GDPR; Abuse of a dominant position; Article 102 TFEU; Bundeskartellamt; Facebook; WhatsApp; Digital era; Platforms; Networks; Law and Political Science;

    Abstract : It goes without saying that the world that we live in is becoming increasingly digitised. People communicate on Facebook, order products on Amazon, and use Google Search to find everything the Internet has to offer. A common denominator of these services is that they are all offered for free. READ MORE

  4. 4. Judicial Review of Procedural Acts of the European Public Prosecutor’s Office : A Legal Analysis of Article 42 of the Regulation on the Establishment of the European Public Prosecutor’s Office

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Gustav Birkeland; [2020]
    Keywords : EU-law; Judicial Review; the EPPO;

    Abstract : The European Public Prosecutor’s Office (the EPPO), established under enhanced cooperation by a Council Regulation (the Regulation), will be the first supranational criminal law enforcement body in the European Union (the EU) with direct powers visà-vis individuals. It will be responsible for investigating, prosecuting and bringing to judgments the perpetrators of offences against the Union’s financial interests. READ MORE

  5. 5. Is the Swedish tax law requirement of contractual form on third states investment funds in line with EU law?

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

    Author : Tobias Karopka Johansson; [2020]
    Keywords : investment funds; withholding tax; legal form; Law and Political Science;

    Abstract : The aim of this essay is to assess whether or not it is compatible with EU law to require foreign investment funds resident in third countries to have the same legal form as Swedish contractual investment funds, in order to be exempt from withholding tax. Swedish contractual investment funds fulfilling certain requirement are tax exempt which resulting in a different treatment if withholding tax is levied on the non-resident investment fund. READ MORE