Essays about: "liability assessing"

Showing result 1 - 5 of 9 essays containing the words liability assessing.

  1. 1. Who has the liability to pay for old pollution and what are the obstacles? : A case study of two Swedish municipalities

    University essay from Mittuniversitetet/Institutionen för naturvetenskap, design och hållbar utveckling (2023-)

    Author : Yvonne Andreasson; [2023]
    Keywords : polluter-pays principle; old pollution; legislation; liability assessing; responsibility for old pollution;

    Abstract : The study investigates what the EU and Swedish legislation indicate about pollution, how the polluter-pays principle is used, and how the legislation has been applied in two Swedish municipalities. The purpose of the study was to identify if the legislation is a support or a barrier regarding accountability and financing of remediation of old pollution areas, and how polluted areas are handled in practice. READ MORE

  2. 2. Girls Used in Armed Conflict – An analysis of the protection of girls, associated with armed groups or forces, through prohibitions on using children in armed conflict

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

    Author : Sara Hansson; [2018]
    Keywords : Child soldiers; International Humanitarian Law; International Criminal Law; International Human Rights Law; International Human Rights; Children used in armed conflict; Gender and war; Law and Political Science;

    Abstract : Since the 1970s, the practice of conscripting, enlisting or recruiting children into armed groups or forces has become increasingly common, and many children are used for various tasks in conflicts around the globe. Children are easily persuaded or forced into such armed groups or forces, and they suffer great harm from exposure to violence. READ MORE

  3. 3. Tangible Intangibles in the United States’ Tax Cuts and Jobs Act : How Mixed Definitions of “Intangible” Lead to Mixed Results in the United States’ Efforts to Close Tax Loopholes, Move to a Territorial Tax System, and Reduce Base Erosion and Profit Shifting Abuses

    University essay from Uppsala universitet/Juridiska institutionen

    Author : James Summers; [2018]
    Keywords : tax; law; international tax law; intangible; tangible; property; income; definition; territorial tax system; worldwide tax system; OECD; WTO; United States; TCJA;

    Abstract : The United States’ Tax Cuts and Jobs Act of 2017 (TCJA) changed a 30-year-old definition of the term “intangible property” and added assessment requirements for two different types of “intangible income”, both of which deviate from the newly changed general definition of “intangible” and most common understandings of the meaning of the word.  While it may appear unlikely that a change in meaning of a single word in a large tax code could have a drastic effect on international taxation, the differing definitions of “intangible” create far-reaching tangible consequences. READ MORE

  4. 4. The concept of independence within the meaning of Articles 9(1) and 10 of the VAT Directive

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Emma Österlind; [2016]
    Keywords : VAT; Council Directive 2006 112 EC of 28 November 2006 on the common system of value added tax; The Court of Justice of the European Union; independence; branches; wholly owned subsidiaries; remuneration; economic risk; working conditions; employer s liability; legal form; subordination; Law and Political Science;

    Abstract : Article 9(1) of the VAT Directive requires a person to independently carry out economic activity in order to be considered as taxable for VAT purposes. Article 10 provides a negative definition of the term “independently”, precluding from the scope of this concept persons that are bound to an employer by a contract of employment or any other legal ties creating the relationship of employer and employee in terms of working conditions, remuneration and employer’s liability. READ MORE

  5. 5. Tort as Remedial Action Against Breaches of the ECHR - A Study of Constitutional Rights Using the Impact of the ECHR in Swedish Constitutional and Tort Law

    University essay from Lunds universitet/Juridiska institutionen

    Author : David Kron; [2016]
    Keywords : Constitutional law; human rights law; tort law; the right to an effective remedy; Law and Political Science;

    Abstract : The aim of this thesis is to investigate whether tort liability claims against public authorities for breaches of the ECHR can be defined as a constitutional right in Swedish law. The theoretical definition of what constitutes a constitutional right is constructed through elements of Robert Alexy’s A Theory of Constitutional Rights. READ MORE