Dissertations / Theses on the topic 'Direktyva 2005'
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Bedugnis, Vitalij. "Nesąžiningos komercinės praktikos reglamentavimo ir praktinės problemos." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2009~D_20140623_192017-81050.
Full textThis paper deals with the problematic detection of the limits of unfair commercial prohibition institute that recently emerged in European consumer law. Some time ago the Community legislation of consumer protection did not cover all areas and dealt only individual sectors. This situation has been completely changed after the directive, setting main unfair commercial practices prohibition principles towards consumers, has been introduced. Detention of the scope of the directive is a complex process, which primarily depends on the kind of content, given the nature of abstract definitions of the directive. Directive has established that as the commercial activities may be recognized any dealer’s act, omission, conduct or statement, accordingly the scope of the directive provisions become extremely broad. The content of commercial activities are limited with necessary direct element – the recognition of the commercial activities must be directly related to product promotion, sale or supply. Directive, regulation of unfair commercial traders actually intended to protect the average consumer who is reasonably well informed, observant and circumspect, protection. Lower the average consumer standards apply particularly to vulnerable groups of consumers. Although the directive provides for certain exemptions from its scope, the majority of these exceptions are of highly abstractly nature, and therefore extremely difficult to draw specific boundaries, where the operation of the... [to full text]
Bartkus, Paulius. "Vienos valstybės ribas peržengiantis įmonių jungimasis: teoriniai ir praktiniai aspektai." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2009~D_20090122_141234-24524.
Full textThe issues of company’s cross-border mergers in European Union and Lithuania are thoroughly analyzed in this master thesis. Three cross-border merger ways are scrutinized herein: cross-border mergers of the companies pursuant to the decision of the Court of Justice of the European Communities in SEVIC case, cross-border mergers of the public limited liability companies pursuant to EU Council Regulation 2157/2001, and cross-border mergers of the limited liability companies pursuant to Tenth Directive and pursuant to national legal acts implementing above European Union legal acts. The thesis is composed of four sections. Two prevailing theories on issues of applicable law to companies, i.e. incorporation and real seat theories, and its effect to cross-border mergers are discussed in the first section. It is approached herein to the conclusion that cross-border mergers largely depend exactly on the law of the state applicable to company in so far as European Union legal acts prescribe otherwise, i.e. such issues like the creditors, shareholders, debenture holders, and employees rights protection and etc. Cross-border mergers of companies in the context of the decision of the Court of Justice of the European Communities in SEVIC case are analyzed in the second section and it is approached to the conclusion herein that all companies as they are described in Article 48 of the Treaty Establishing European Community are entitled to participate in cross-border mergers with the... [to full text]
Larsson, Görgen. "De direkta bekämpningssystemens död?" Thesis, Försvarshögskolan, 2003. http://urn.kb.se/resolve?urn=urn:nbn:se:fhs:diva-1792.
Full textThe direct weapon systems have been questioned several times during thetransformation of the Swedish Armed Forces into the Network-Based Defence.This applies particularly to certain platforms as the Main Battle Tank. Thisessay has examined if the future battlefield still needs the presence of directweapon systems. In this examination have J.F.C Fuller’s The Principles of Warbeen used. Due to the relative small amount of pages in this essay have onlythree out of nine principles been used. They are Offensive, Mass and Surprise.These three principles can in addition be seen as a summary of all nine in thecontext of indirect and direct weapon systems. The result of the examinationwas that the future battlefield still demands the presence of both direct andindirect weapon systems in an appropriate mix. The direct weapon systems areneeded to destroy targets when short timeframes are essential. Another need fordirect weapon systems is when indirect weapon systems are to be deployed andthe terrain in question must be secured.
Avdelning: ALB - Slutet Mag 3 C-upps.Hylla: Upps. ChP 01-03
Urbonienė, Neringa. "Intelektinės nuosavybės teisių gynimas: Direktyvos 2004/48/EB įgyvendinimo ES valstybėse narėse aspektai." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2010. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2007~D_20101124_204025-68620.
Full textThe Directive 2004/48/EC of the European Parliament and of the Council of 29 April 2004 on the enforcement of intellectual property rights is the very first EU legislation aiming to approximate the legislative systems and to assimilate disparities in the field of intellectual property rights enforcement. In this paper we analyze the provisions of Directive 2004/48/EC related to the measures, procedures and remedies of intellectual property rights enforcement. Also, we evaluate the implementations of these provisions into the national legislatures of the EU Member states. The analysis focuses on Lithuania and some of the EU member states that have old traditions and essential differences on the matter: the United Kingdom, Germany and France. We do not attempt to examine all the civil remedies nor to describe thoroughly the practices of application of the civil remedies in the Member States in question; instead, the main attention in this paper is focused on the revelation of the legal nature of corresponding measures, procedures and remedies, and evaluation of appropriate implementations of Directive’s provisions into the selected legislature systems. The paper references various international, regional and national legislations of the four states, judiciary practices, travaux préparatoires, jurisprudence; as well as various studies, papers and publications of Lithuanian and foreign authors.
Andersson, Ola, and Niclas Larsson. "En studie om EU-direktiv 2005/0182 : – med fokus på personlig integritet, etik och gällande direktiv." Thesis, Växjö University, School of Mathematics and Systems Engineering, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:vxu:diva-802.
Full textEU direktiv 2005/0182 röstades igenom i början av år 2006. All trafik-data kring Internet- och telekommunikation ska lagras mellan sex må-nader och ett år. Direktivet kommer innebära gemensamma regler för EU:s medlemsstater. Syftet med direktivet är att data ska lagras för till-gänglig vid utredning, avslöjande och åtal av grov organiserad brottslig-het och terrorism.
Studien innehåller tre problemområden som behandlar andra gällande direktiv och konventioner, personlig integritet och etik. Först undersöks det nya direktivet i relation till European Convention on human rights (ECHR) Vidare förs diskussioner kring lagring av trafikdata och lokali-seringsdata i förhållande till personlig integritet. Även etikens syn på hur lagring av personuppgifter ska hanteras och rättfärdigas tas upp.
Studien har kommit fram till ett resultat kring varje problemområde. I relation till redan gällande direktiv och konventioner visar studien att det är väldigt öppet för tolkningar. Dock är det framförallt mot artikel 8 i ECHR som det nya direktivet strider mot.
Peter Seipel har definierat sex olika teorier kring synen på personlig in-tegritet. Direktivets påverkan på den personliga integriteten har analy-serats med hjälp av dessa teorier. Sammanfattningsvis kan det konstate-ras att lagring av trafikdata och lokaliseringsdata kan ses som ett in-trång i den personliga integriteten, frågan är om detta intrång är berät-tigat?
Inom etiken är synen på direktivet koncentrerat till vems nytta direkti-vet är och vilket mål direktivet ska uppnå. Ofta hamnar olika regler och ställningstagande i konflikt med varandra där två saker kan ses som rätt, men de båda inte kan samexistera.
At the beginning of year 2006 EU directive 2005/0182 was approved by the European parliament. The directive contains rules concerning the retention of traffic and localization data created with electronically communication. This data will be stored between six months and 1 year depending on the data type. The intension is to use the data to detect, investigate and prosecute heavy criminals and terrorists.
This study contains three different problem areas, if the directive op-poses to existing directives and conventions. The relationship between personal integrity and storage of personal information is also investi-gated. The last area is ethical issues with the storing of personal data.
The result is divided into three parts, one for each problem area. It shows that the new directive don’t comply with article 8 in the European convention on human rights. Although all the articles presented are open for wide interpretation.
Peter Seipel has made a categorization of six different views of the per-sonal integrity. It is clear that the new directive will affect the personal integrity.
The ethical view on the directive is concentrated to who will benefit from the changes and witch goals are the directive set to meet. Often the rules of ethics will conflict with each other because of two sets of rules can’t exist together.
Andrikonytė, Laura. "Asmens duomenų apsauga elektroninių ryšių sektoriuje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2011. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2008~D_20110709_152128-53173.
Full textThe theme of this master paper is ‘Personal Data Protection in the Electronic Communications Sector‘. The major attention in the paper is granted to the regulation that is effective on the level of the EU. Therefore, the first part of this paper deals with the provisions of the Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with the regard to the processing of personal data and on the free movement of such data. The concept of ‘personal data’ is analyzed. As well as the requirements settled for the lawful personal data processing are provided. The second part of the paper deals with such spheres as the requirements settled for the processing of traffic data and location data. Thus, the provisions of the Directive 2002/58/EBof the European Parliament and of the Council of 12 July 2002 concerning the processing of personal data and the protection of privacy in the electronic communications sector and different notions, working documents of the Article 29 Working Party on the Protection of the Individuals are discussed and summarized. The third part of the paper deals with the requirements for processing of traffic and location data, as well. Therefore, the third part of this paper is granted to the analysis of the provisions of the Directive 2002/58/EC concerning the exception of the Art. 15 part 1 on the retention for such data. Besides this, the provisions of the Directive 2006/24/EC of the European... [to full text]
Kulikauskienė, Renata. "Europos Sąjungos laisvo paslaugų teikimo direktyva ir jos įgyvendinimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2008. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20080626_132855-03732.
Full textThis master‘s theses discuss the idea of free service movement challenges in the common market of European Union, linking them with the directive of free service movement and its implementation. Service sector and its administration in all states of European Union is very significant and it makes 60-70% of activity. Trying to achieve gradual and competative market, free service movement is not less important than free movement of persons, capital and goods. Taking all them together and implementing, these four subjects form united basis of market. Free service movement is warranted by eliminating arising obstacles for it. However the elimination of obstacles can not be easily implemented because state members are trying to protect their markets. In 2004 European Committee represented the project of Service directive, with the help of this project administrative obstacles were tried to be eliminated for people who want to give service in the other member state. This project includes application of country origin‘s principle, according to it service provider can suggest services in another country, following the law acts obtained in his country. In the suggested directive project country origin‘s principle, „one window“ principle in acting contact institution received a lot of discussions and evaluations among members and their representatives in Europarliament . The opponents of directive afirmed that they were afraid of open market for cheap manpower and nonqualitative... [to full text]
Eriksson, Emmy. "Direktivet om europeiska företagsråd : En granskning av 2009 års revidering." Thesis, Uppsala universitet, Juridiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-346945.
Full textEriksson, Daniel. "Åldersdiskriminering : En utredning om Sveriges implementering utav direktiv 2000/78/EG." Thesis, Örebro University, Örebro University, Örebro University, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-11064.
Full textŽilinskaitė, Nendrė. "Pridėtinės vertės mokesčio reglamentavimas ES." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20090908_194104-26111.
Full textFirst of all, in this master work “Legal regulation of the Value Added Tax in the Eu” there are briefly described legal instruments which are used in EU for legal regulation of VAT. Purpose and effect of these instruments concerning legal regulation of the VAT in EU are discussed. The main purpose of this work is to analyze the process of harmonization of VAT, history of this process, and results. Further evaluation of legal regulation of VAT would not be possible without analyzing VAT harmonization. Mostly, attention is paid to very important result of harmonization – Council Directive 2006/112/EC on the common system of value added tax, which is a new edition of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment. This directive is analyzed in the context of case-law of the European Court of Justice. Territorial scope, taxable persons, taxable transactions, place of taxable transactions, e-commerce concerning place of transaction, chargeable event and chargeability of taxable amount, rates, and deductions are the aspects analyzed. Special attention is paid to analysis of derogations, VAT fraud problem, and cooperation of EU member states in regulation of VAT administration process. Area of this work is defined by mentioned aspects. The tendencies of VAT legal regulations and the strategy of VAT harmonization are described. The... [to full text]
Jablonskis, Sigitas. "Naujų EB direktyvų viešųjų pirkimų srityje įgyvendinimo problematika Lietuvos Respublikoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2011. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2008~D_20110709_152122-45900.
Full textThe present Master Thesis focuses on the problems related to the new EC directives regulating public procurement as well as their implementation in the legal system of the Republic of Lithuania. On March 31, 2004 the European Parliament and the Council established Directive 2004/17/EC coordinating the procurement procedures of entities operating in the water, energy, transport and postal services sectors, and Directive 2004/18/EC coordinating the procedures for the award of public works contracts, public supply contracts and public service contracts. These directives set the simpler and more straightforward framework for legal regulation of public procurement, generated opportunities to apply modern technologies, created favorable conditions for competition in the market and market expansion, and the effective use of the public sector funds. The new institutes established in the above-mentioned directives also encourage the usage of public procurement as a tool in achieving certain goals in environmental protection, social security and corruption reduction. In order to reveal the problems related to the new EC directives regulating public procurement as well as the problematic aspects of their implementation in the national legal system of the Republic of Lithuania, and taking into account the jurisprudence of the Court of Justice of the European Communities, the present paper first of all analyzes the origins of the said directives, the object of regulation, the principles... [to full text]
Macelytė, Sandra. "Profesinių kvalifikacijų pripažinimo direktyvų nuostatų perkėlimo į nacionalinę teisę problematika." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2007. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2006~D_20070115_125453-74009.
Full textMiniotaitė, Agnė. "Palūkanų ir dividendų apmokestinimas Europos Sąjungoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20090908_194053-60022.
Full textRegulation of interest and dividend taxation by the legal acts of the European Union is analysed in this paper. Taxation of interest in the European Union is regulated by the Council Directive of 2003/49/EC of 3 June, 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States, which exempts from a withholding tax interest paid by the subsidiary to its parent company. Taxation of dividends in the European Union is regulated by the Council directive of 1990/435/EEC of 23 July, 1990 on a common system of taxation applicable in the case of parent companies and subsidiaries of different Member States, which was adopted in order to harmonize the taxation of corporation tax, distributed between companies acting in different Member States, to reduce or eliminate double taxation. The European Court of Justice is also trying to form a tax policy of interest and dividends in the European Union, which is not always unanimous, but very important in reducing or eliminating double taxation between different Member States. The specificity of regulation of interest and dividend taxation in Lithuania is also analysed herein, concerning the payments of interest and dividends made between Lithuania and other Member States, also studying the problems of implementing the directives indicated above in the national legislation of Lithuania, because some rules of Lithuanian legislation of taxation of interest and... [to full text]
Jern, Bruhn Elin. "67-årsregeln i LAS : Strider regeln mot EU-rätten?" Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-19040.
Full textValackienė, Elvira. "NATURA 2000 proceso poveikio Lietuvos miškų ūkio sektoriui įvertinimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2007. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20070116_105103-35611.
Full textGrevas, Martynas. "Europos Sąjungos politika skatinant alternatyvių energijos šaltinių panaudojimą." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2008. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20080625_135314-39553.
Full textThe mankind, in the course of its progress, is forced to solve energy problems all the time. At first, wind and water, solid fuel and vapour. After having invented the internal combustion engine at the end of the 19th century, the demand for liquid fuel and gas started to increase - the era of oil began which lasts up today. The mankind throughout the world has aimed for a long time to extract at leats part of the necessary energy using non-traditional, ecologically clean methods of its extraction. Therefore, this work will present the general concept of alternative energy sources and its history. The advantages and disadvantages are distinguished as well as the question why alternative energy sources are attractive, perspective and should be strived to be applied in energy economy of every state is analysed. Also the reforms of the European Union will be presented that encourage to liberalize the centralized energy economy and thus form the direct possibilities for producers and consumers of alternative energy. In a separate case, we try to analyse accurately and precisely the Cogeneration directive and its barriers that would help to implement this aim. A large part of the work is devoted for the review of the energy market liberalization of the European Union as well as changes in energy in Lithuania that would encourage the usage of alternative energy. This part of the work also analyses the problems, risks and challenges that are encountered by the domestic and foreign... [to full text]
Šiurkienė, Lina. "Farmakologinio budrumo teisinis reguliavimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2012. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2012~D_20120703_131018-48035.
Full textThe legal regulation of pharmacovigilance is overviewed in this master thesis. In the first part the concept, sorts and history of pharmacovigilance are analysed. In the second part the current European Union legislation on pharmacovigilance is analysed, comparing it to legislation that will come into force in july, 2012, pointing to the main changes and its meaning to the European Union system of pharmacovigilance. In the third part Lithuanian legislation on pharmacovigilance is analysed and the efficiency of national system of pharmacovigilance is assessed.
Ladieta, Laurynas. "Bendrovių reorganizavimo procese susiklostantys mokestiniai teisiniai santykiai." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2010. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2007~D_20101124_204022-43577.
Full textThe object of this work is tax aspects of legal regulation of company reorganization in Lithuania and European Union. This work compounds of two large parts. The first part is dedicated to analyse tax aspects of legal regulation of company reorganization in Lithuania. In this part are discussed general principles of reorganisation, the main features of reorganisation cases (which are regulated in ninth chapter of corporation tax law) are revealed by comparing them with reorganisation means, which are regulated in civil code and looking to reorganization through prism of corporation law in pursuance to relate civil and tax relations. Capital value rise assignment to company‘s, its shareholder‘s gains and taking over of losses of the acquiring company rules are discussed. Moreover, in this part of work are ventilated such problems like: determination of company’s reorganization beginning and ending moments, if is justifiable legislator’s position not to fix opportunity of cash payment not exceeding 10 % of the nominal value of acquiring company’s shares when shares are exchanged in process regulated in 42 article 2 part 8 particle of corporation tax law and if modification of 42 article of corporation tax law, made on 2005 December 20, is advisable. In addition some parts of this work are dedicated to right of recognition of the prestige as permissible deduction, taxation questions, when individual sells his shares, which were got in process of reorganisation. The second part... [to full text]
Narvydas, Simonas. "Paslaugų rinkos integracija Europos Sąjungoje ir valstybių narių nacionalinės preferencijos." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20140620_204932-93866.
Full textThis paper analyzes the process of the services market integration in the context of Services Directive and the national preferences of member states towards this document in particular and towards the process of services liberalization in general. The methodological guidelines for the research are provided by one of the contemporary theories of EU integration – liberal intergovernmentalism, as developed by Andrew Moravcsik in his prominent book The Choice for Europe. The main argument of this author is that “European integration can be best explained as a series of rational choices made by national leaders.”(A. Moravcsik: 18) What follows as the main hypothetical proposition is that the integration of services market in the European Union rests upon national preferences of member states, which are shaped by domestic economic interests groups and upon relative bargaining powers of these member states. According to A. Moravcsik’s argumentation, it is assumed in this paper that it suffice to analyze three major member states – Germany, France and United Kingdom (UK). The analysis of this paper proved the relative interdependence between gains and bargaining power. It was showed, that UK has more competitive services providers, especially those providing professional services, then France and Germany. It is the reason why the service market opening could bring more benefits to British providers. This situation led UK to have less persuading arguments and made them make... [to full text]
Vasytė, Lina. "Asmenų lygiateisiškumo principo įgyvendinimas Lietuvos darbo teisėje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2010. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2009~D_20101125_190710-84381.
Full textThe principle of equality is one of the most important principle in the democratic State. The principle of non-discrimination is mentioned in the many of international treaties, established in the European Union law as well as in national law systems. This work analysis conception and matter of the principle of equality in Labour Law. Furthmore, it is analysed the European Union Directives combating discrimination on the grounds of religion or belief, disability, age, sexual orientation, racial or ethic origin, sex, and putting these documents into effect in Lithuanian Labour Law. In this work analysis protection mechanism (what kind of institutions protect violated rights; how persons can use the right to compensation or reparation; also specific of the rules of burden of proof) of rights of persons who consider themselves wronged by failured to apply the principle of equal treatment to them in the workplace. Through deep analysis it is compared and researched Lithuanian and the European Union legal acts, practice of the Court of Justice of the European Union, and doctrine.
Vasiliauskas, Mantas. "Darbuotojų teisių apsauga verslo ar verslo dalies perdavimo atveju." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2010. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2007~D_20101124_204049-95156.
Full textThis article analyses the definition of transfer of business or part of business, the protection of particular employees’ rights in the European law, case law, and compares realisation of current provisions in the Lithuanian law and application in the national case law. The European Court of Justice case law is analysed with the aim to determine if the European directives regarding the safeguarding of employees’ rights in the event of transfers of undertakings, businesses or parts of undertakings or businesses were introduced into the Lithuanian law on the whole extent. According to the judgements of the European Court of Justice, the concept of the transfer of business or part of business should cover a wider number of transfers than it is stated in directives, including those transfers, where there is no contract between transferor and transferee, transfers as a result of a legislative or administrative decision. Purchasing or reorganisation of enterprise does not always coincide with transfer of business or part of business and can be considered as a separate type of acquirement of business or part of business. However, the Lithuanian Labour Code does not provide for a definition of transfer of business, as it is done by The European Court of Justice and in Lithuanian case law it is often recognised as reorganisation or structural changes. The most basic protected employees’ rights were analysed and it showed that the European law provides clear protected rights and its... [to full text]
Sedrisovaitė, Ieva. "Atsinaujinančių energetikos išteklių skatinimo priemonės Europos Sąjungos teisėje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2011. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2011~D_20110124_124519-88459.
Full textRenewable energy sources are one of the oldest energy sources known to mankind. It has been widely used until the industrial revolution. Despite all the advantages the use of fossil-fuel has brought to economic and industrial progress, but at the same time it caused massive impact on climate change, energy efficiency. It was the main reason for EU to change its energy policy and return to renewable energy. To promote renewable energy in EU a directive 2009/28/EC was adopted. Directive recommends member states to use these incentives: support schemes, joint projects, joint support schemes, statistical transfers. This thesis analyses these incentives presented in directive, their advantages and disadvantages, legal issues, loopholes. This thesis also analyses Lithuanian RES draft law’s compliance with EU law.
Ayar, Médoc Rebecca. "Den semidispositiva arbetstidslagen : En studie av hur EU-direktiv, svensk lag och kollektivavtal samspelar kring arbetstidsreglering." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-62611.
Full textKatinas, Giedrius. "Biodegalų gamybos perspektyvos Lietuvoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2009~D_20140626_184226-12144.
Full textObject of the paper – perspectives of biofuel production in Lithuania. Aim of the paper – evaluate the perspectives of biofuel production in Lithuania according to supply and demand tendencies of rapeseed oil and biofuel in the EU and also to a study carried out in Lithuania. Goals of the paper: • Overlook the concept of sustainable development and the sustainable development strategy of Lithuania in order to find out their influence to biofuel supply, demand and production expansion in Lithuania; • Overlook the jurisdictial reglamentaion of biofuels in Lithuania and the EU; • Analyze the EU biofuel market; • Make a study in order to find out the opinion of Lithuanian people regarding usage of biofuels; • According to the results of the study evaluate demand and production perspectives of biofuels in Lithuania. Structure of the paper: 1. Review of sustainable development strategy of Lithuania and jurisdictial reglamentation of biofuels; 2. Analysis of EU biofuels market; 3. Implementation of the study and evaluation of its results. Main results: if the biofuel consumption rate in Lithuania will remain the same as for the couple last years, we will easily reach the goals of EU Biofuel directive. Starting from the year 2008 companies making biofuels in Lithuania will have enough production capacity to fulfill the demand of biofuel. In order to use the biofuel market in Lithuania to its full potential the following actions must be implemented: spreading of information regarding... [to full text]
Hellbom, Fredrik. "Genomförandet av bemanningsdirektivet 2008/104/EG : En problematisk implementering för Sverige?" Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-13986.
Full textSammanfattning Användandet av uthyrd arbetskraft från bemanningsföretag har ökat avsevärt de senaste decennierna. EU:s bemanningsdirektiv 2008/104/EG har tillkommit med anledning av att arbetsvillkoren och den rättsliga regleringen med avseende på bemanningsarbete idag skiljer sig kraftigt bland EU:s medlemsstater. Bemanningsdirektivet har ett tudelat syfte, dels syftar det till att förbättra arbetsvillkoren för bemanningsanställda genom införandet av en likabehandlingsprincip av bemanningsanställda. Därtill syftar direktivet till att skapa större acceptans och undanrö-ja hinder för bemanningsföretagen. Inom EU:s medlemsstater finns en rad olika arbetsmarknadsmodeller representerande. Den svenska och nordiska modellen karaktäriseras av minimalt med statlig reglering, och en hög grad av reglering genom kollektivavtal som förhandlas fram och sluts mellan arbetsmarknadens parter. Den kontinentala modellen som kan sägas var den härskande inom övriga EU och så även för EU:s reglering, bygger på reglering genom lag och en lagfäst möjlighet till att allmängiltigförklara (utsträcka) vissa kollektivavtal. Vilket innebär att arbetsgivare som inte är bundna av kollektivavtal, tvingas tillämpa ett visst avtal. För Sveriges del uppkommer ett potentiellt problem i genomförandet av bemanningsdirektivet, då det följer av äldre rättspraxis från EU-domstolen att vår svenska typ av kollektivavtal inte är ett fullgott sätt att implementera EU-direktiv. Det huvudsakliga syftet med denna uppsats är att utreda om och hur det går att genomföra bemanningsdirektivet inom den svenska modellen, och samtidigt leva upp till de krav som följer av EU-rätten. Enligt min bedömning kommer det krävas att en bakomliggande lagstiftning införs, som garanterar direktivets skydd för samtliga arbetstagare. Den nödvändiga lagstiftningen kan dock utformas på ett sätt som inte undergräver den svenska modellen.
Silversved, Ann Sofie, and Ebba Winqvist. "A Directive’s Effect on Offset : Directive 2009/81/EC and its Effects on Offset Agreements in the Defence Sector." Thesis, Linköpings universitet, Affärsrätt, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-92815.
Full textCarnö, Amanda. "Verksamhetsövergång till skydd för arbetstagarna? : Bestämmerlserna enligt EU och AD." Thesis, Karlstads universitet, Avdelningen för juridik, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-37575.
Full textSeveral lawyers claim that nowadays it is hard to protect workers and that the protection does not fulfil its essential purpose. They also argue that the protection needs to be revised because it is possible for the purchaser of a business to choose what they want to include in the transition. It is therefore necessary to determine when an activity transition exists in the Swedish Labour Court because that is where workers are protected. Todays society protects workers at an operations transition using the provisions of section 6 b § LAS interpreted with Councils Directive 2001/23/EC in mind. In paragraph 6 b § LAS there are no clear guidelines on when an activity transition is considered as implemented, only that it should be subjected to a lasting economic entity. Because of the brief information the Swedish Labour Court uses the so-called Spijker-criteria incurred by the EU-Court in connection with an assessment of when a transition has taken place. The criteria are also referred to give an overall picture and determine whether a business has maintained its identity and whether a business can be designated as a permanent economic entity. If the business should be considered as definitive it is required that the assets or workers transitioning can be regarded as an independent entity. It is also necessary for it to be subject to a transition that is considered to be lawful. “Lawful transfers” is an implicit expression and is not covered by the Swedish Labour Court. The various criteria importance varies according to the type of activity and it has been proven that the economic units independence in most cases has widened the protection. The hard part of a business transfers is to gain an independence. It has also shown that several criteria is taken into account. The author's own comments addresses that the protection needs to be strengthened. Sweden, for example, is acquiring an additional protection to ensure achievement of the aim. The aim is simple and should not be too complex to achieve.
Ejdeskog, Tim. "Direktiv 2001/18/EG om avsiktlig utsättning av GMO och dess inverkan på svensk rätt : en europarättslig studie om svensk institutionell och processuell autonomi samt principen om god förvaltning." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-16937.
Full textMargelytė, Renata. "Mėlynosios vėliavos programos įgyvendinimo galimybės įteisintuose Kauno miesto paplūdimiuose." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2009~D_20090810_111441-53751.
Full textUnreasonable using of inland water recourses for recreation may cause a risk for human health and ecosystems’ stability. In order to avoid the devastation of ponds and the risk of infectious diseases, it is necessary to improve the water ponds monitoring, that should fulfil the requirements of European Union (EU) directives of sustainable development. For this reason the Foundation for Environmental Education has created the Blue Flag program, that is applied both for European and other countries. The aim of this work is to evaluate the possibilities of valid Kaunas town beaches to get the certificate of the Blue Flag program. For this reason, it was analyzed the bathing-places juridical basis in EU and Lithuania and determined the microbiological pollution of valid Kaunas town beaches. Evaluation of beaches was done according to the Blue Flag program compulsory criteria for water ponds: environmental education and information, water quality, environmental management, security and services. The water monitoring data of Kaunas public health centre and Lithuanian Institute of Hygiene were used for the assessment of water microbiological pollution. It was found out that the statements of the European Parliament and of the Council directive 2006/7/EB for bathing water quality were transferred to the LR Hygiene Norm HN 92:2007 “Beaches and Bathing water quality“ and to the bathing water quality monitoring project for the years of 2009-2011. The highest microbiological pollution... [to full text]
Hagersten, Anna. "Ogitlighetsförklaring av offentliga kontrakt : En studie av undantag för tvingande hänsyn till allmänintresset." Thesis, Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-54208.
Full textCilio, Burman Giulia. "Offentlig upphandling : En kritisk analys av svensk rätts förenlighet med artikel 32.2 stycke 5 i direktiv 2004/18/EG om förbud mot konkurrensbegränsning vid användning av ramavtal." Thesis, Uppsala universitet, Juridiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-247639.
Full textLiljeblad, Elin. "Begreppet onormalt lågt anbud i direktiv 2004/18/EG om offentlig upphandling : Om begreppets innebörd och konsekvenserna av att det saknas förbud mot att anta onormalt låga anbud." Thesis, Linköping University, Department of Management and Economics, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-4374.
Full textSom en följd av Sveriges medlemskap i EU har offentliga upphandlingar kommit att få allt större betydelse eftersom de nu kan ske inom ett betydligt större geografiskt område än tidigare. En konsekvens av detta är att konkurrensen blivit allt hårdare och nya regler införs i takt med den snabba utvecklingen. Ett av resultaten av den hårda konkurrensen på upphandlingsmarknaden har visat sig vara att en del leverantörer lämnar anbud med onormalt låga priser för att vinna upphandlingskontraktet. Förekomsten av onormalt låga anbud i offentliga upphandlingar medför allvarliga negativa konsekvenser såsom att konkurrensen snedvrids, effektiviteten minskar och kostnaderna ökar. Detta påverkar både den upphandlande enheten, leverantören som bjudit onormalt lågt, de leverantörer som slagits ut samt konsumenterna. Att det saknas ett förbud i upphandlingslagstiftningen mot att anta onormalt låga anbud är därför allvarligt. Syftet med denna framställning är att undersöka innebörden av begreppet onormalt lågt anbud i offentliga upphandlingar, belysa problemet med och konsekvenserna av att lagstiftning och regelverk inte i tillräcklig utsträckning uppmärksammar de risker som kan vara förenade med antagandet av onormalt låga anbud samt försöka finna en lösning på problemet.
As a result of Sweden’s membership of the European Union, public procurement has gained more importance, mainly due to the larger geographic territory available. As a consequence of this, competition has become more aggressive and new rules are being incorporated into Swedish law in step with the fast development. One of the results of the tough competition in the public procurement market is that companies may be forced into potentially unsustainable under-bidding in order to win contracts. The presence of these abnormally low tenders in public procurement may have serious negative consequences such as distortion of competition and reduced efficiency, potentially causing delays and waste of resources in the procurement process. This will affect both the contracting authority, the tenderer that has won on an abnormally low bid, the other unsuccessful tenderers, and the ultimately consumers. The fact that public procurement law does not prohibit authorities from accepting abnormally low tenders is therefore potentially very serious. The main objective of this dissertation is to examine the significance of the concept of abnormally low tender, to illuminate the issues surrounding and consequences of the legislative lack of attention to the risks associated with accepting abnormally low tenders, and finally to propose solutions to these issues.
Widstrand, Daniel. "Informationsssamhället och intresseavvägningar i upphovsrätten." Thesis, Linköping University, Department of Management and Economics, 2002. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-2252.
Full textUpphovsrättens framväxt har genom tiderna alltid varit nära sammanknuten med tekniska framsteg. Med den senaste tidens utveckling inom främst det datatekniska området, har en ytterligare anpassning och komplettering av upphovsrätten blivit nödvändig. Jag avser med denna uppsats att belysa problematiken med att upprätthålla en balans mellan upphovsrättsinnehavare och användare samt redogöra för denna utveckling. Varje inskränkning i upphovsrätten bör och skall vägas mot åtgärdens faktiska rubbning i en tänkt balans mellan upphovsman och användare. Efter antagandet av infodirektivet kan situationer uppstå vid vilken upphovsmannen förvisso har förlorat sin spridningsrätt genom regional konsumtion, men fortfarande har en viss kontrollrätt av verket genom tekniska skyddsåtgärder. Detta måste bedömas vara icke önskvärt och inte heller ändamålsenligt. Genom att införa skydd för tekniska åtgärder som ett instrument för att balansera intresseavvägningar i upphovsrätten finns risk att påtagliga problem skapas.
Žvinklienė, Vaida. "Vandenų apsaugos politika Europos Sąjungoje ir Lietuvoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2006. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2006~D_20061215_144254-31992.
Full textStrazdaitė, Eglė. "Europos Sąjungos teisės taikymas Lietuvos Respublikos teismuose." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2010. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2007~D_20101124_200846-72056.
Full textLithuania became a full right member of European Union on May 1-st 2004. From that day a new relevant stage of Lithuanian law development, application and interpretation has begun. Principles, sources and main regulations of European Union became a part of our national legal system. The thesis of Master work is „The Application of European Union Law by Lithuanian National Courts“. Aim of the work is to explore practice of Lithuanian Supreme Court and Supreme Administrative Court of Lithuania in the light of European Union law application, to verify courts’ work before and after the accession, to emphasize main mistakes, which courts make while applying the European Union law, also to compare the practice of those Courts. Master work consists of preface, two body parts, each of these have its sections and subsections, conclusions are formulated on base of analysis, work summary is written in Lithuanian and English languages and list of literature, that was used. In the first part an author approaches the conditions determining the application of European Union law by Lithuanian national Courts. The analysis of these conditions enables us to tell, that in order to apply European Union law in correct manner, firstly, Lithuanian national Court has to acknowledge specific nature of European Union law. Secondly, while applying norms of national court, the court of member state has to take the supremacy principle of European Union law into consideration, which means that if there is... [to full text]
Ekdahl, Samuel, and Stefan Swiatek. "SOU 2015:8 – En studie över intressenternas attityder till en ny företagskategori samt ny årsredovisningslag." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-10411.
Full textWithin the EU, the work with harmonization of laws is an on-going process. The aim is to design and implement legislation of the highest quality, while taking into account that the administrative burdens are proportionate to their advantage. Against this background, the EU has worked to promote relief for small and medium-sized entities at the international as well as the national level, resulting in an audit of its own directives. As a result of the European Parliament and Council Directive of 2013 concerning the annual accounts, consolidated financial statements and related reports of certain types, an investigation was added by the government at the end of 2012. The investigators task was to submit proposals to the legislative provisions of Swedish law that would be required to implement the Directive. In addition to the Directive itself, the investigation treated the question whether the existing annual accounts legislation should be redesigned in a more transparent and clear manner. The investigation resulted in an interim report that dealt with the implementation of the new EU accounting directives, as well as a final report, that handled a review of the annual accounts act. The consultation on the final report was sent to 57 agencies and the answer to this was to be at the Ministry of Justice no later than 1 December 2015. Answers were received from 36 agencies.The purpose of this study is to examine and report on the attitudes of the various consultative agencies regarding the proposals set forth by the investigation. By creating a modified stakeholder model, we categorize instances of the various stakeholders and examine whether there is a correlation in the responses based on the stakeholder group each instance is categorized into, and what issues are of most importance to the instances. The study is qualitative in nature and the empirical data is based on the submitted consultation responses.The study shows that most agencies welcome the introduction of a new business category, micro-entities. There are some concerns regarding the limits for this category, since the limits suggested by the Swedish investigation are lower than the limits suggested by the EU. The investigation believes that it is helpful to have the same limit as for auditing duty, while those who advocate higher levels believes it will cause more problems for Swedish companies compared to their European peers. The cost saving estimated by the investigation are believed to be too narrowly calculated by several agencies, who argue that the costs will be higher for both the individual entity as well as for society. Regarding the modernization of the annual accounts acts all agencies agree that it is something that needs to be done, based on that the laws are too complex and lack logical structure. The proposals regarding the establishment of the annual report and approval certificate has rendered the least opinions of the consulted agencies. The replying agencies are the ones most affected by these new rules.The conclusions that we draw are that most of the agencies are positive towards the proposals presented by the investigation. The debate over the limits for micro-entities will likely continue after the category has been introduced to legislation. We believe that it is important for Sweden to apply the values that the EU directive advocates, for harmonization reason among other things. Regarding the cost issue we see that it is more important to promote relief for the smaller companies, than the meaning of increased costs in the short term. Regarding the modernization of the annual account acts we are, just as the consultative agencies, in favour of it because we believe it to be of utmost importance to improve the clarity of the legal text.(This essay is written in Swedish)
Kazickaitė, Rūta. "Tiesioginių mokesčių teisinis reguliavimas Europos Sąjungoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20090908_193933-82532.
Full textIntegration of the European Union (EU) does not cover unification of direct taxation through the Member States. Therefore, each Member State runs its own taxation model. Nevertheless, due to the fiscal obstacles being construed in the light of Common Market the Member States are to take account of directives and other legal acts. Concerning specific institutional organization of the European Community as international body one should perceive, that Community legislation may affect national systems in three ways: by unification, harmonization and coordination. The second one is chosen for attainment of the consistency of direct taxation in the EU (coordination shouldn‘t be excluded either). The proximate and basic aim for this way of implementation is to be regarded as avoidance of double taxation in the international scene, though, it is not always so in the working practice of Community institutions (where it seems to be greater objectives leading to unification). After long-drawn discussions some significant results in the field of the harmonization of direct taxation were finally achieved, namely these: the Member States were obliged to retain from withholding taxes on distributed profits and on payments of interests and royalties under certain conditions; also transactions of mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States were relieved from any taxes; Member States were required to make interests payers in... [to full text]
Nilsson, Mimmi. "Företrädesrätt till återanställning : - En begränsning enligt bemanningsdirektivet mot arbetskraft som hyrs ut av bemanningsföretag?" Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-24956.
Full textI direktiv 2008/104/EG, bemanningsdirektivet, finns en reglering angående att det inte får finnas begränsningar eller förbud i nationell lagstiftning om det inte kan hänföras till allmänintresset. Syftet med uppsatsen är således att utreda om Sveriges företrädesrätt till återanställning utgör en begränsning för bemanningsföretagen och deras uthyrning av arbetskraft, deras betydelse på arbetsmarknaden och vidare vad begränsningar kan leda till utifrån ett mångfaldsperspektiv. För att uppfylla syftet har en rättdogmatisk metod använts med utgångspunkt i att fastställa gällande rätt. Genom rättsutredningen har jag kommit fram till att företrädesrätten inte bör anses utgöra en begränsning för bemanningsföretag. AD har fastställt detta i bl.a. två fall angående inhyrning från bemanningsföretag när arbetstagare fortfarande varit företrädesberättigade sombåda indikerar att inhyrning idag är fullt tillåtet när syftet inte är att kringgå lagen. I de fall där arbetsgivarens syfte är att kringgå lagen kan det ses som en begränsning för bemanningsföretag eftersom inhyrningen för att kringgå lagen inte är tillåten. Jag konstaterar dock att sådana förfarande kan hänföras till allmänintresset vilket är tillåtet enligt bemanningsdirektivet och att lagregleringarna i Sverige därmed fungerar. Genom utredningen uppmärksammades 38 § MBL som en form av en begränsning för bemanningsföretagen då arbetsgivare är tvingade till primär förhandling innan de hyr in personal från ett bemanningsföretag och enligt mig kan det inte hänföras till allmänintressetoch därav borde lagregleringen ses över. Bemanningsbranschen är en viktig del av den svenska arbetsmarknaden då den dels genom en överrepresentation av unga och utlandsfödda alternativt inrikesfödda med utlandsfödda föräldrar bidrar med mångfald men även då den anses främja flexibilitet. Begränsningar eller förbud i den svenska rätten skulle således leda till att bemanningsbranschens skulle få svårare för att få en plats på arbetsmarknaden samtidigt som de svaga grupperna med liten förankring till arbetsmarknaden skulle förlora sin väg in till arbetsmarknaden. Nyckelord: Bemanningsföretag, bemanningsdirektiv, direktiv 2008/104/EG om arbetstagare som hyrs ut av bemanningsföretag,begränsningar eller förbud, företrädesrätt till återanställning.
Ratkevičiūtė, Kornelija. "Eismo saugumo gerinimo priemonių diegimo Lietuvos automobilių keliuose vertinimas stojant į Europos Sąjungą." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2004. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2004~D_20040702_131353-45822.
Full textArutiunian, David. "Vandenų apsaugos ir kokybės valdymo aspektai Europos Sąjungoje ir Lietuvoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2007. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20070115_173849-62928.
Full textEkstrand, Johan, and Jennifer Landström. "Den inre digitala marknadens framtid : Medlemsstaternas dilemma med implementeringen av upphovsrättsdirektivet: fokus på svensk respektive fransk rätt." Thesis, Linköpings universitet, Filosofiska fakulteten, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-169309.
Full textDet här är den slutgiltiga examensuppsatsen, en nedskuren version av en mer omfattande och djupgående version. För intressenter finns den första versionen tillgänglig via kontakt med författarna.
Patel, Nisha. "Fast etableringsställe : Platsen för tillhandahållande av tjänster vid fasta etableringsställen i olika medlemsstater." Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11051.
Full textDenna studie avser att besvara var mervärdesbeskattning sker, ur ett EG-rättsligt perspektiv, vid tjänstehandel till en beskattningsbar person med flera fasta etableringsställen i olika medlemsstater. Tjänsterna förvärvas vid den plats där den beskattningsbara personen har etablerat sätet för sin ekonomiska verksamhet men tillhandahålls den beskattningsbara personens olika fasta etableringsställen. Studien företas med anledning av rådets direktiv (2008/8/EG) av den 12 februari 2008 om ändring av direktiv 2006/112/EG med avseende på platsen för tillhandahållande av tjänster (EUT L 44, 20.2.2008 s. 11-22).
Utgångspunkten för att besvara studiens syfte är huvudregeln i artikel 44 mervärdesskattedirektivets ändrade lydelse som träder i kraft den 1 januari 2010. Artikeln stadgar att platsen för tillhandahållande av tjänster till en beskattningsbar person ska vara den plats där denna person har etablerat sätet för sin ekonomiska verksamhet. Om tjänsterna tillhandahålls den beskattningsbara personens fasta etableringsställe, som är beläget på en annan plats än där denna person har etablerat sätet för sin ekonomiska verksamhet, ska mervärdesbeskattning ske där. Artikeln ger upphov till tolkningsproblem och behörighetskonflikter mellan konkurrerande stater, varför en enhetlig tolkning av begreppet fast etableringsställe erfordras. Tolkningsproblemen avser definitionen av ett fast etableringsställe och frågan när en tjänst kan hänföras till ett fast etableringsställe.
En utredning av EG-domstolens praxis visar att ett fast etableringsställe måste uppvisa en tillräcklig grad av varaktighet och en lämplig struktur avseende personella och tekniska resurser för att självständigt kunna tillhandahålla bestämda tjänster. Platsen där en beskattningsbar person har etablerat sätet för sin ekonomiska verksamhet är den primära anknytningspunkten. Hänsyn till en annan plats, till eller från vilket tjänsterna tillhandahålls, kommer endast i fråga om den primära anknytningen inte leder till en rationell lösning ur beskattningssynpunkt eller då en konflikt med en annan medlemsstat uppstår.
Slutsatsen är att mervärdesbeskattning vid tillhandahållande av tjänster till fasta etableringsställen i olika medlemsstater bör ske vid den plats där de fasta etableringarna är belägna. En sådan slutsats leder till en rationell lösning ur beskattningssynpunkt vilket medför att tjänsterna kan hänföras till de fasta etableringarna. Vid ett sådant fastställande tillgodoses den allmänna principen om att beskattning bör ske i konsumtionslandet. Slutligen tillgodoses det grundläggande syftet med artikel 44 mervärdesskattedirektivets ändrade lydelse vilket är att förhindra behörighetskonflikter och snedvridning av konkurrensen.
Rohdin, Sofia. "Finns det rättsligt hjärterum för att främja mångfald på universiteten? : En Critical Race-teoretisk analys av universitetens rättsliga utrymme att använda positiv särbehandling och breddad rekrytering." Thesis, Uppsala universitet, Juridiska institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-418757.
Full textWoivalin, John. "Gråsälen - en skyddsvärd art, ett problem eller en resurs? : En rättsvetenskaplig undersökning om artskydd, säljakt och handel med sälprodukter i EU." Thesis, Uppsala universitet, Juridiska institutionen, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-435929.
Full textLarsson, Mona. "STRAFFRÄTTSLIG PLIKT ATT BISTÅ NÖDSTÄLLD : En analys med huvudfokus på Norges lagstadgade plikt att bistå nödställd samt på Sveriges reglering angående medhjälp till självmord." Thesis, Örebro universitet, Akademin för juridik, psykologi och socialt arbete, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-13758.
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