Essays about: "opt in provision"

Showing result 1 - 5 of 7 essays containing the words opt in provision.

  1. 1. Product-Service Systems for Small and Medium-Sized Manufacturers: The Role of External Partnerships

    University essay from Uppsala universitet/Institutionen för geovetenskaper

    Author : Pedro Scherma de Carvalho; [2023]
    Keywords : Product-Service System; Collaboration; Partnership; Barriers; Small and Medium-Sized Manufacturers;

    Abstract : The current patterns of consumption are threatening the availability of natural resources. These natural resources, such as raw materials and biomass, are critical for different economic activities. ProductService System (PSS) has received attention as a solution to drive resource efficiency by extending the life cycle of products. READ MORE

  3. 2. Ratification and Reservations: A Window-Dressing Exercise? A Study on Reservations to Human Rights Treaties

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

    Author : Sara Egelberg; [2021]
    Keywords : Public international law; reservations; human rights treaties; treaties; human rights; Law and Political Science;

    Abstract : For the conditions under which States may reserve themselves to certain provisions of a Convention, which they nevertheless wish to oblige themselves to, are regulated in Article 19 VCLT. States may make reservations under this Article unless: (a) a reservation is prohibited by the treaty, (b) the treaty provides that only reservations of a certain kind – and the reservation in question is not of that kind, or (c) the reservation is incompatible with the object and purpose of the treaty. READ MORE

  4. 3. The special schemes for small enterprises and farmers in EU VAT on the example of Germany

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Annette Beugel; [2016]
    Keywords : VAT; Council Directive 2006 112 EC of 28 November 2006 on the common system of value added tax; special schemes; exemption for small enterprises; flat-rate scheme for farmers; small enterprise; farmer; turnover tax; Umsatzsteuergesetz; Germany; Kleinunternehmer; land- und forstwirtschaftlicher Betrieb; implementation; Law and Political Science;

    Abstract : In the European Union there are special schemes in Value Added Tax that Member States may adopt. Those rules are set out in the VAT Directive. Two of those special schemes are the special scheme for small enterprises and the common flat-rate scheme for farmers. READ MORE

  5. 4. Neutralisation of discrimination in direct taxation: the problem of applicability from the perspective of tax treaties and 'opt in' domestic clauses

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Anna Baranowska; [2014]
    Keywords : neutralisation; discrimination; tax treaties; opt in provision; parallel tax system; justification; compensation; double taxation; direct taxation; Gielen; Hirvonen; Beker; Avoir FIscal; Bouanich; Amurta; witholding tax; Law and Political Science;

    Abstract : The thesis provides the analysis of the concept of neutralisation based on the existing case law of the CJEU, AGs' opinions and academic writings. It introduces the reader to the meaning, scope and the purpose of neutralisation. READ MORE

  6. 5. Clash and Collide - Conflict of Law Issues if the Common European Sales Law Enters Into Force

    University essay from Lunds universitet/Juridiska institutionen

    Author : Therese Quant; [2013]
    Keywords : Private International Law; Law and Political Science;

    Abstract : I oktober 2011 presenterade Europeiska kommissionen förslag till en ny gemensam europeisk köplag, Common European Sales Law (CESL). Lagen är tänkt att frivilligt kunna användas av konsumenter och mindre näringsidkare när de handlar över nationsgränserna. READ MORE