Essays about: "legal certainty"

Showing result 11 - 15 of 120 essays containing the words legal certainty.

  1. 11. Exchanging Bilateral Investment Treaties and Investor-State Dispute Settlement for the Acquis Communautaire : A three-stage analysis of the effects for investors, the level of investment protection and for the flow of Foreign Direct Investment on the internal market

    University essay from Stockholms universitet/Juridiska institutionen

    Author : Carl Oscarsson; [2022]
    Keywords : ;

    Abstract : Through the judgements of Achmea and PL Holdings, the Court of Justice of the European Union (CJEU) has prohibited the use of Investor-State Dispute Settlement (ISDS) as well as the enforcement of any awards stemming from such procedures within the European Union (EU). This means that investors on the internal market can no longer enjoy the protection which was awarded to them by the protection standards inherent in the Bilateral Investment Treaties (BITs) which were previously relied upon by investors in the Member States (MS), and which provided for the possibility of ISDS. READ MORE

  3. 12. Eu State Aid Rules And Corporate Direct Tax Arrangements : An Analysis of Article 107(1) TFEU and Recent case Developments with the principle of Legality

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Sharon Mame Sika Värttö; [2022]
    Keywords : State aid; Tax ruling; Tax avoidance; Hybrid arrangement; Aid recovery; Legality; Legal certainty; Selective advantage; Harmful tax competition; Transfer pricing; Arm’s length principle; Economic advantage.;

    Abstract : The European Union was devised to promote competition in the international market environment and ensure balanced allocation of fiscal and political requirements of the Member States. Globalization has led to enabling tax environments through granting of tax benefits by EU Member jurisdictions intended to promote competition in attracting foreign investment, trade, and development. READ MORE

  4. 13. “IF HE COULD DO BETTER,HE WOULD HAVE CHOSEN TO DO SO” : A qualitative study to investigate staff members’ perception of controllability,responsibility, and police reporting of violence in residential care settings forpeople with intellectual disability.

    University essay from Malmö universitet/Institutionen för kriminologi (KR)

    Author : Therese Waldenborg; [2022]
    Keywords : Intellectual disability; violence; responsibility; professional reasoning; police reporting;

    Abstract : Acts of violence towards staff committed by people with intellectual disabilities in residential care settings are common. In the Swedish legal system, the requirement for criminal intent is the same for everyone over 15 years. READ MORE

  5. 14. The Principle of Fiscal Neutrality and Economic Reality in EU VAT: Two Peas in a Pod?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Kevin van Abswoude; [2022]
    Keywords : Economic reality; fiscal neutrality; VAT; EU; principle; VAT reality; abuse of law; legal certainty; CJEU; legal neutrality; system neutrality; external neutrality; commercial reality; economic and commercial reality; actual economic situation; real economic situation; economic approach; Law and Political Science;

    Abstract : Economic reality constitutes a fundamental criterion for the application of the common VAT system. Although its reference by the CJEU has increased over the past decades, significant legal uncertainty does still exist regarding its origin, legal status, functioning and terminology. READ MORE

  6. 15. The VAT liability of digital platforms: the EU rules in the light of the OECD Guidelines

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Dunja Nicole Lisa Jetten; [2021]
    Keywords : EU Law; VAT; liability; Digital platforms; OECD guidelines; e-commerce; Law and Political Science;

    Abstract : Considering the growing role of digital platforms in e-commerce sales, countries have requested guidance on how to create efficient and effective rules regarding the liability for digital platforms to collect VAT on online sales of goods without creating undue administrative costs and compliance burdens. Therefore, in 2019, the OECD provided guidelines in this regard. READ MORE