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Gadré, Nathalie. "Etableringsfrihet- Rättfärdigade inskränkningar på skatterättens och bolagsrättens område : I förhållande till svensk CFC-lagstiftning." Thesis, Högskolan i Jönköping, Internationella Handelshögskolan, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-18117.
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Syftet med denna uppsats är att utreda konsekvensen av att det finns distinktioner i de rättfärdigade inskränkningarna inom etableringsfriheten mellan bolagsrätt och skatterätt samt att undersöka hur de svenska CFC-reglerna kan anses utgöra en rättfärdigad inskränkning i den grundläggande principen om rätten till fri etablering. Etableringsfriheten stadgar medborgare och bolags rätt att fritt etablera sig och bilda bolag inom Europeiska unionen. För att en medlemsstats nationella regler ska kunna inskränka den grundläggande etableringsfriheten krävs att inskränkningen kan rättfärdigas. De rättfärdigade inskränkningarna ser olika ut beroende på inom vilket rättsområde de tilllämpas. Etableringsfriheten är mer långtgående på bolagsrättens område som enbart innefattar en rättfärdigad inskränkning. Inskränkningen kan motiveras av bristen på en unionsrättslig reglering på området. På skatteområdet ser rättsläget dock annorlunda ut. Inom etableringsfriheten finns det ett flertal rättfärdigade inskränkningar på skatteområdet. Att skatterättsområdet är mer reglerat är bolagsrättsområdet har motiverats av att en medlemsstats skatteintäkter är en väsentlig del för en medlemsstats existens. Dessutom skiljer sig de olika medlemsstaternas skattelagstiftningar åt på grund av politiska, historiska och ekonomiska skäl. Konsekvensen av att CFC-beskattas innebär att en delägare löpande blir beskattad för vins-terna i hans utländska dotterbolag som är etablerat i ett lågbeskattat land. CFC-lagstiftningen syftar till att förhindra och försvåra skatteflykt. Efter Cadbury Schweppes-domen har de svenska CFC-reglerna omarbetats. Den nya svenska regleringen harmoniserar mer förenligt med EU och etableringsfriheten. Utfallet från Cadbury Schweppes-domen har även minskat distinktionerna i de rättfärdigade inskränkningarna mellan skatterättens och bolagsrättens område. Effekten av domslutet är ett stort steg framåt i strävan för en enhetlig inre marknad och en mer harmoniserad etableringsfrihet.<br>The purpose of this paper is to investigate the consequence of that there are distinctions in the justified restrictions in freedom of Establishment between company law and tax law and to investigate how the Swedish CFC-legislation could be considered a justified restriction on the fundamental principle of freedom of Establishment. Freedom of Establishment statutes citizens and companies rights to establish and to set up companies within the European Union. In order for a Member State's national legislation to restrict the fundamental freedom of Establishment a justification is required. The justified restrictions various depending on which area of law they apply to. Freedom of Establishment is more comprising on company law, which only includes one justified restrictive. The restriction can be justified by the lack of a common Unity regulation in the company law. The fiscal situation looks quite different. Within the establishment there are several justifications restrictions on tax matters. The tax law is more regulated then the company law. The tax law has been motivated by the fact that a Member State tax revenue is an essential part of a Member of existence. In addition, differences between the various Member States tax regulations are based on account of political, historical and economic reasons. The consequence of being CFC-taxed is that a shareholder continuously will be taxed for his subsidiary established in a low-tax country. CFC-legislation seeks to bar and hinder tax evasion. After the Cadbury Schweppes-case, the Swedish CFC-legislation was revised. This new Swedish legislation is better harmonized with the EU and the freedom of Establishment. The outcome of the Cadbury Schweppes-judgement has also reduced the distinctions in the justification restrictions between tax law and company law. The effect of the judgement is a major step forward in the ambition for a unified internal market and a more harmonized freedom of Establishment.
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Rindahl, Steven G. "Preaching to U.S. soldiers: balancing the restrictions of the establishment clause with the guarantee of the free exercise clause considering the pluralistic U.S. military environment, with a focus on Fort Hood chapel services /." London : Spurgeon's College, University of Wales, 2006. http://dx.doi.org/10.2986/tren.118-0001.
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Beyani, Chaloka. "Restrictions on internal freedom of movement and residence in international law." Thesis, University of Oxford, 1992. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.334097.
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Grundemark, Matilda, and Natalie Lidén. "National Security, State of Emergency and Restrictions on Freedom of Expression : The example of Turkey." Thesis, Örebro universitet, Institutionen för juridik, psykologi och socialt arbete, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-76520.
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Wedin, Axel. "Corporate mobility in the EU : Freedom of establishment for national companies." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-13945.
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The freedom of establishment is considered to be one of the essential freedoms in establishing the European internal market. Article 49 and 54 in the Treaty on the Functioning of the European Union (TFEU) grants persons and companies the right to set up establishments and pursue economic activity within the Member States of the European Union, the articles are however complicated and the Court of Justice has in many case explained how these articles are to be interpreted. A company is free to establish itself through a primary establishment in any Member State and has the right to open up secondary establishment in another Member State. This can be done regardless if this is done just the take advantage of the more favourable legislation in the first state. The transfer of the entire or parts of a company´s establishment fall outside the scope of freedom of establishment, then national legislation determine if transfer is allowed or not. The outcome of a transfer varies widely because of the differences in national law. In some cases a company is forced to wind-up and liquidate while in other cases the transfer is allowed. This shows that there is a need for harmonisation in the freedom of establishment for companies. A new distinction of transfer was introduces in the latest ruling in the Cartesio case. A company can transfer from one Member State to another if it intends to convert to a company form of the new state, however, only if the legislation of new state allows it. The Court of Justice allowed a new kind of transfer and it must now be regulated in order for companies to be able to take advantage of this increase in corporate mobility.
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Paschalidis, Paschalis. "The impact of freedom of establishment on private international law for corporations." Thesis, University of Oxford, 2009. http://ora.ox.ac.uk/objects/uuid:a2a154a6-22de-42b8-a745-5ddf3a8bf5a5.
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The present thesis is concerned with private international law for corporate and insolvency disputes in the context of freedom of establishment. First, it presents the traditional rules of conflict applicable to corporate disputes that have been implemented in some major jurisdictions. Second, it analyses the relevant leading judgments of the European Court of Justice and it demonstrates the way in which, contrary to popular belief, the real seat theory has not been held contrary to freedom of establishment. The thesis then deals with the concept of letter-box companies and examines the limitations that are being placed to the use of freedom of establishment. This is followed by a juxtaposition of the factors that have lead and could lead to regulatory competition for corporate law in the USA and the EU respectively. A modest approach is taken towards the possibility of the latter occurring in the EU. Third, the thesis examines the treatment of insolency disputes in this context. A substantial part of it is dedicated to the definition of the basis for international jurisdiction for the opening of insolvency proceedings, namely the centre of main interests. It argues in favour of an objective test for the identification of the centre of main interests (COMI) and the allocations of certain burdens on both the debtor and the creditors. It then focuses on the treatment of forum shopping in the context on international insolvencies. Based on considerations of consent and economic efficiency, it suggests a definition, according to which certain transfers of the COMI should not amount to forum shopping. Finally, the thesis examines the possibility of a regulatory competition for insolvencies in the EU and seeks to demonstrate that the conditions for such a competition are more analogous between US corporate law and EU insolvency, rather than company, law.
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Kaldellis, Evangelos I. "Freedom of establishment of professionals and companies in the Single Market : next steps." Thesis, University of Reading, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.390613.
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Teater, Kristina M. "Using Transnational Advocacy Networks to Challenge Restrictions on Religion: Christian Minorities in Malaysia and India." University of Cincinnati / OhioLINK, 2019. http://rave.ohiolink.edu/etdc/view?acc_num=ucin156327356791683.
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Alsalmi, Hussain Sulaiman. "Oman's basic statute and human rights : protections and restrictions with a focus on nationality, Shura and Freedom of Association." Thesis, University of Manchester, 2012. https://www.research.manchester.ac.uk/portal/en/theses/omans-basic-statute-and-human-rights-protections-and-restrictions-with-a-focus-on-nationality-shura-and-freedom-of-association(9c411873-6252-4ee1-b574-40ff59e94867).html.
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Over the last three decades, Oman has emerged as a center of political and economic stability in the Arab world, a stability which is an essential ingredient for any country to develop and flourish. Whereas democracy and public freedoms are at the core of stability in other parts of the world, the case in Oman is different. It is not a democratic state and it did not adopt the modern concepts of human rights and public freedoms into its legal-political system until 1996 when the Basic Statute of the State was promulgated. The purpose of this study is to provide a general view of the current status of Human Rights under the Omani Basic Statute of the State with a specific focus on some civil and political rights. It illustrates the situation of human rights by assessing the implementation of the constitutional and legal safeguards into practice and finding out what hinders them. It aims to evaluate the importance of the constitution in Oman, and the extent to which it has succeeded in incorporating international human rights’ standards while walking the tightrope of reconciling this with core traditional social customs and Islamic values. It analyses the compatibility of constitutional and national laws and practice with international human rights standards and assesses current trends and policies. Three case studies for different rights and freedoms are conducted to explore the guarantees and weaknesses of different rights in practice. These are the areas of nationality 'as individual right' which is very important under the Oman system as it is the direct link to enjoyment of other rights and freedoms. The Shura is the second case study as a political right or a collective right which represents public participation in Oman. Finally, the Freedom of Association, as an example for the freedom of expression and opinion, which represents individual and group rights together. This research evaluation analyses in detail the developments since the promulgation of the Basic Statute in December 1996 but stretches to encompass developments till the developments to the end of July 2011.
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Karlsson, Pernilla, Edip Sarac, and Zaid Mohsen. "Market entry strategy : Four case studies of Swedish IT-businesses entering in Norway." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-18169.
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The trade today consist of global trade. Businesses are exercising cross-border activities and businesses tend to establish themselves in foreign markets. Many choices and factors affect a business choice of country to enter, and its choice of form of establishment in the new market. Therefore the thesis will examine the market entry strategy of the four Swedish businesses Lundalogik AB, Infobric AB, Funded-by-me AB, and PayEx AB in the information technology (IT) industry that have established their businesses in Norway. The authors believe that Norway is an interesting country to study as it is one of Sweden's most important ex-port markets and the IT-sector stands for approximately 13% of all Swedish exports towards the whole world. The purpose with the thesis is to explore and understand the market entry strategy used by the above mentioned four Swedish IT-businesses when entering the Norwegian market. With help of the purpose of the thesis the authors intend to answer what the underlying reasons for the four businesses were when entering the Norwegian market and its choice of form of establishment. As this is an explorative study the research method applied is an inductive approach with influences from the grounded theory. An inductive approach is when observations help to formulate a theory whereas the grounded theory is when a theory is discovered from social research. The reason why an inductive approach is better suited for the thesis is due to the flexibility in deciding which theory to choose after analyzing the primary data. After analyzing the four case studies it can be concluded that no pure internationalization strategy exists among the companies, instead a variety of customer follower and market seeker strategies are common. Moreover, the choice of form of establishment has many factors. Credibility, market knowledge, design of business and existing business relationships were the four most common factors identified by the authors affecting the case studies‟ choice of form of establishment.
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Dickinson, Meryl Angharad Seren. "Establishment vs disestablishment : constitutional review and the legal framework of the Church of England." Thesis, Brunel University, 2014. http://bura.brunel.ac.uk/handle/2438/15829.
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One of the most dynamic relationships historically has been that of the state with religion. Having been blamed for many wars and rebellions it comes as no surprise that those states continuing to model close relationships with an individual religion come under high scrutiny, especially now religious freedom plays such an important part in today's society. Furthermore, sociological theories have developed beyond metaphysical explanations of state authority and no longer depend on spiritual or religious explanations. The UK, with two established churches, is one such state with its relationship with the Church of England especially being subjected to criticism from a number of different groups. Whether this constant criticism is justified is another story and one of the aims of this thesis is to try to unpick some of the debates that flow around the subject in order to put them into a practical context. Often, when such discussions are undertaken there are lots of arguments made as to why the Church of England should, or should not, be disestablished. Discussions on whether they retain an important place in society are made but ultimately very little said about how disestablishment may occur if this was chosen as the way forward. This thesis will aim to tackle some of these questions and will delve into the constitutional complexities in order to discover how such a procedure can be initiated, and the effect this would have on both the state and the Church of England. Future relations will also be discussed and an important consideration will be the views and effect this might have on other religions who have come to benefit from the pleural approach of the established church. Ultimately, the result will be the uncovering of the complexities of disestablishment and who, if anyone, will benefit from the process.
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Vrana, Amela, and Johanna Andersson. "Article 43 EC - A Freedom with Limitations? : What Constitutes a "Wholly Artificial Arrangement"?" Thesis, Jönköping University, Jönköping International Business School, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-816.
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<p>Abstract</p><p>The freedom of establishment in Articles 43 and 48 EC is a fundamental freedom within the EU meaning that companies are free to set up secondary establishments in any other Member State. The freedom of establishment is an important means to achieve the com-pletion of the internal market and therefore it is important that this freedom is protected. Member States are obliged to legislate in accordance with the objectives of the fundamental freedoms, still Member States are restricting Articles 43 and 48 EC by applying discrimina-tory national legislation regarding direct taxation. In the Cadbury Schweppes judgment from September 2006 the ECJ found the British CFC legislation to be contrary to Community law. The purpose of CFC legislation is to prevent tax avoidance by conferring additional tax upon companies having subsidiaries in low tax states. According to the judgment in Cadbury Schweppes, if the CFC rules are too general in its application they are violating the freedom of establishment. Hence, the CFC legislation must be aimed specifically at “wholly artificial arrangements” aimed at circumventing national tax normally payable. Therefore it is of importance, in the context of applying CFC rules, to clarify the difference between use and abuse of freedom of establishment. It is also important to note that the CFC rules ap-ply even when a subsidiary is established outside the EU.</p><p>The concept of abuse of Community law has been developed through case law and prohib-its companies to improperly use the provisions of Community law in order to circumvent national legislation. Even if an establishment in another State is made to avoid tax in the State of origin, it is not necessarily abuse of the freedom of establishment since companies are allowed to choose to establish subsidiaries in the Member States with least restrictive rules. The ECJ stated that establishing subsidiaries with the sole purpose to benefit from the lower tax regime do not constitute an abuse of the freedom of establishment as long as the subsidiaries pursue genuine economic activity. The criteria for what is regarded as eco-nomic activity has been discussed in both value added tax and direct tax cases. The re-quirements so far is that the subsidiary established has to be physically present in the host State on a durable basis and have staff and equipment to a certain degree. The ECJ has as-sessed the criteria similarly in value added tax and direct tax cases and stated that the activ-ity has to be considered per se and without regard to its purpose or result. The activity also has to be based on objective factors and be ascertainable by third parties.</p><p>The Cadbury Schweppes case is the first case in the area of CFC legislation and the Court has provided little guidance regarding what constitutes a “wholly artificial arrangement”. As a consequence of this judgement some Member States have already changed their CFC legis-lation to comply with Community law. Nevertheless, there are cases pending before the ECJ that are further questioning the application of CFC rules and how to define a “wholly artificial arrangement”. The judgement of these cases may result in more changes in the na-tional legislation of the Member States. The future development of the difference between use and abuse of freedom of establishment is important for the protection of the principle of legal certainty. A clarification of what constitutes a “wholly artificial arrangement” will improve the foreseeability for companies and their cross-border transactions will be more efficient.</p><br><p>Sammanfattning</p><p>Etableringsfriheten i artiklarna 43 och 48 EG är en av de grundläggande friheterna inom EU som innebär att företag är fria att etablera dotterbolag i andra medlemsländer. Etable-ringsfriheten är ett viktigt medel för att uppnå målen med den gemensamma marknaden och därför är det viktigt att denna frihet respekteras. Medlemsländerna är skyldiga att lag-stifta i ljuset av de grundläggande friheterna, trots det finns diskriminerande skattelagstift-ning som strider mot artiklarna 43 och 48 EG. I Cadbury Schweppes domen från september 2006 fann EG-domstolen att de brittiska CFC reglerna strider mot gemenskapsrätten. Syf-tet med CFC regler är att förhindra skatteundandragande genom att löpande beskatta in-komster från dotterbolag etablerade i lågbeskattade länder. CFC regler som tillämpas gene-rellt är enligt Cadbury Schweppes domen i strid med etableringsfriheten. Därmed måste CFC reglerna tillämpas specifikt på ”konstlade upplägg” som har som enda syfte att undvika na-tionell skatt. Det är därför viktigt att klargöra skillnaden mellan bruk och missbruk av eta-bleringsfriheten. I detta sammanhang är det viktigt att poängtera att CFC reglerna är till-lämpliga även på dotterbolag som är etablerade i ett icke-medlemsland.</p><p>Konceptet om missbrukande av EG-rätten har utvecklats i praxis och förbjuder företag att missbruka bestämmelserna i gemenskapsrätten för att kringgå nationell lagstiftning. Även om ett dotterbolag har etablerats i ett medlemsland enbart för att utnyttja den låga skatteni-vån är det nödvändigtvis inte missbruk av etableringsfriheten eftersom företag har rätt att etablera dotterbolag i det land som är mest fördelaktigt ur skattehänseende. EG-domstolen har fastställt att etablering av dotterbolag enbart för att utnyttja en mer fördelaktig skattere-gim inte utgör missbruk av etableringsfriheten om dotterbolaget bedriver verklig ekono-misk verksamhet. Kriterierna för vad som anses utgöra verklig ekonomisk verksamhet har diskuterats i såväl mervärdesskatterättsliga som företagsskatterättsliga mål. Hittills uppställ-da krav är att det etablerade dotterbolaget måste vara varaktigt fysiskt närvarande i värdsta-ten samt till en viss grad ha personal och utrustning så att tredje part kan förvissa sig om dess ekonomiska verksamhet. Utvärderingen av den ekonomiska verksamheten måste ske självständigt utan hänsyn till dess syfte och resultat.</p><p>Cadbury Schweppes är det första målet angående CFC lagstiftning och EG-domstolen har endast tillhandahållit begränsad vägledning om vad som utgör ett ”konstlat upplägg”. Som en konsekvens av denna dom har några medlemsländer redan ändrat sin CFC lagstiftning så att den överensstämmer med EG-rätten. Icke desto mindre finns det en del oavgjorda mål som ytterligare ifrågasätter CFC reglernas tillämpning och definitionen av ”konstlade upplägg”. Avgöranden i dessa mål skulle kunna resultera i att medlemsländerna måste göra ytterligare ändringar i sin lagstiftning. Den framtida utvecklingen av vad som är skillnaden mellan bruk och missbruk av etableringsfriheten är viktig för rättssäkerheten. Ett klargö-rande om vad som utgör ett ”konstlat upplägg” kommer att öka förutsebarheten för före-tag vilket leder till en effektivisering av deras gränsöverskridande transaktioner.</p>
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Mursalin, Ayub. "Les restrictions à la liberté de religion et de conviction en Indonésie : genèse et enjeux contemporains de la loi anti-blasphème de 1965." Thesis, Université Paris-Saclay (ComUE), 2019. http://www.theses.fr/2019SACLS151.
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Cette thèse propose une lecture juridique, politique et sociale de l’application de la loi anti-blasphème de 1965 dans le plus grand pays musulman du monde, l’Indonésie. Plusieurs controverses sont apparues ces dernières années concernant la nature de la loi sur le blasphème dans la vie religieuse de la société démocratique indonésienne ; cette loi correspond-elle à la prévention des abus en matière de religion et/ou de blasphème, comme il est mentionné explicitement dans son titre, ou bien concernerait-elle plutôt la restriction de la liberté de religion et d’expression en matière religieuse ? En avril 2010, après le procès contrôlant la constitutionnalité de cette loi, une décision de la Cour constitutionnelle indonésienne a établi que la loi examinée ne correspondait pas à cette seconde lecture. Si cette loi a bien pour objectif de restreindre la liberté de religion ou d’expression en matière religieuse, selon la Cour, cela ne signifie pas que cette forme de restriction est inconstitutionnelle dès lors que la Constitution de 1945 en vigueur s’accompagne d’une restriction légale au respect ou à la sauvegarde des valeurs religieuses en particulier, à côté de la moralité, de la sécurité et de l’ordre public. Toutefois, les débats et les tensions au sein de la société concernant l’application de cette loi perdurent sans relâche. Les défenseurs des droits de l’homme maintiennent que l’existence d’une telle loi anti-blasphème est contraire à l’esprit de la démocratie. En revanche, les défenseurs de la censure religieuse s’obstinent à affirmer que cette loi est nécessaire pour éviter les conflits religieux. À travers une analyse de son contenu juridique et de sa mise en application, nous considérons que la loi anti-blasphème de 1965 a visé en premier lieu à entraver le déploiement des courants de croyance spirituelle locale ou des courants mystiques javanais qui, dans une certaine mesure, sont considérés par les musulmans en particulier comme une menace pour les religions existantes et pour la désintégration du pays. Dans un second temps, nous verrons que l’existence de ladite loi est davantage destinée à restreindre le nombre des religions reconnues par l’État d’une part, et à réprimer les courants religieux « dissidents » ou « hétérodoxes » d’autre part. Si les actes jugés comme blasphématoires, parmi lesquels figure la diffusion d’interprétation religieuse « déviantes » de l’orthodoxie, sont des infractions sanctionnées, ce n’est pas la loi anti-blasphème de 1965 qui sert de référence, mais l’article 156a du Code pénal qui trouve son origine dans ladite loi. Ainsi, la loi anti-blasphème de 1965 est plutôt utilisée pour restreindre la liberté de religion et de conviction au sens large, alors que l’article 156a du Code pénal est chargé de limiter la liberté d’expression en matière religieuse. En Indonésie comme ailleurs, le renforcement de l’application de la loi anti-blasphème va de pair avec l’émergence des groupes religieux radicaux qui veulent voir triompher leur conception totalitaire d’une liberté d’expression bridée par le respect de la foi religieuse. Ces derniers utilisent de cette loi non seulement à des fins religieuses, mais également à des fins politiques, notamment celle déstabiliser un régime « laïque » ou bien d’étendre leur influence. L’objectif de cette thèse est non seulement d’analyser la nature de la loi anti-blasphème de 1965, mais aussi de proposer une perspective alternative pour aborder les conflits juridiques en Indonésie concernant les deux droits fondamentaux, à savoir le droit à la liberté de religion et le droit d’expression. La thèse vise alors la prévention des conflits juridiques en la matière et ainsi qu’à trouver un équilibre entre les libertés concernées<br>This thesis proposes a legal, political and social reading of the application of the blasphemy law in the largest Muslim country in the world, Indonesia. Several controversies have emerged in recent years regarding the nature of the blasphemy law in the religious life of the Indonesian democratic society. For instance, disagreement remains with regards to the intent of this law, i.e., whether it really aims at preventing misuse of religion and/or acts of blasphemy, as explicitly mentioned in its title, or whether it intends to restrict the freedom of religion and religious expression. In April 2010, after the examination of the constitutionality of this law, the Indonesian Constitutional Court ruled out the second possibility. The court further argues that even if the law has an unintended effect of restricting the freedom of religion or religious expression, it is not against the constitution since the 1945 Constitution is accompanied by a legal restriction to respect or preserve religious values in particular, as well as morality, security and public order. However, the debates and tensions within society regarding the implementation of this law continue unabated. On the one hand, human rights defenders persist in saying that the existing anti-blasphemy law is contrary to the spirit of democracy. On the other, defenders of religious censorship persist in resisting that this law is necessary to avoid religious conflicts. Through an analysis of legal content and its implementation, I argue that the blasphemy law of 1965 initially aims to hinder the development of the local spiritual belief stream or Javanese mystical groups, which to some extent are considered by Muslims in particular as a threat to existing religions and a source of disintegration of the country. Further, I maintain that the existence of the above-mentioned law has the tendency to restrict the number of religions officially acknowledged by the State and to repress “dissident” or “heterodox” religious movements. If acts considered blasphemous, including the "deviant" religious interpretation of orthodoxy, are punishable offenses, it is not the anti-blasphemy law of 1965 that serves as a reference, but the article 156a of the Penal Code, which has its origin in that blasphemy law does. As a consequence, the blasphemy law of the 1965 is rather used to restrict the freedom of religion and belief in the broad sense, while article 156a of the Penal Code is applied to limit the freedom of religious expression. In Indonesia, as elsewhere, the strengthening of the application of the blasphemy law goes hand in hand with the emergence of radical religious groups intend to promote their totalitarian concept of freedom of expression restrained by respect for the religious faith. The latter make use of this law not only for religious reasons, but also for political reasons, including destabilizing a secular regime or extending their influence. The thesis does not only aim to analyze the nature of the blasphemy law of 1965, but also to propose an alternative perspective in understanding and solving the problem of the legal conflicts in Indonesia pertaining to the two fundamental rights, namely the right to freedom of religion and expression. The thesis also seeks to find a balance between two freedoms and to propose preventive measures that can be adopted in the aforementioned legal conflicts
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Hjulström, Ida, and John Otterstadh. "När vardagen förändras : Patienters upplevelser av sin livssituation i samband med parenteral nutritionsbehandling i hemmet." Thesis, Mälardalens högskola, Akademin för hälsa, vård och välfärd, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-42628.
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Bakgrund: Behandling med parenteral nutrition innebär att näringsbehovet tillgodoses utan förtäring av föda. Behandlingen ses av anhöriga som livsavgörande och av sjuksköterskor som avancerad och resurskrävande. Syfte: Att beskriva patienters upplevelser av sin livssituation i samband med parenteral nutritionsbehandling i hemmet. Metod: En systematisk litteraturstudie med kvalitativ ansats och beskrivande syntes, där tio artiklar analyserades. Resultat: Analysen resulterade i två teman och fem subteman. De teman som framkom i resultatet var Att uppleva förändringar i vardagen och Att hantera den nya vardagen. Patienterna upplevde fysiska och sociala begränsningar samt att de var i behov av stöd från anhöriga och sjukvården. De upplevde även en oro och rädsla för komplikationer. Trots detta var patienterna tacksamma till behandlingen då den medförde en större frihet och kontroll. Slutsats: Behandling med parenteral nutrition i hemmet medför förändringar i det dagliga livet. Det innebär både möjligheter och begränsningar där patienterna uttrycker ökat behov av stöd inom flera områden. Därmed är det av betydelse för sjuksköterskor att skapa en ökad förståelse om hur patienterna upplever sin livssituation för att kunna erbjuda god omvårdnad.<br>Background: Treatment with parenteral nutrition means that the nutritional need is satisfied without eating. The treatment is viewed upon by relatives as life-saving and by nurses as advanced and demanding. Aim: To describe patients ́ experiences of their life situation in association with home parenteral nutrition. Method: A qualitative systematic literature study with descriptive approach, where ten articles were analyzed. Results: The analysis resulted in two themes and five subthemes. The themes that emerged was To experience changes in the daily life and To handle the new daily life. The patients experienced that they were physically and socially restricted and in need of support from relatives and healthcare. They also experienced anxiety and fear of complications. The patients were grateful despite all of this because the treatment offered them more freedom and control. Conclusion: Treatment with home parenteral nutrition resulted in changes in their everyday life. This brings possibilities and restrictions where the patients expressed an increase of support in many different areas. It is therefore important for nurses to increase their knowledge of how the patients perceive their life situation to be able to offer better care.
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Wyrén, Malin. "Den svenska uttagsbeskattningen : Hur förhåller den sig till EU-rättens etableringsfrihet?" Thesis, Högskolan i Jönköping, Internationella Handelshögskolan, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-18109.
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Inom EU upprätthålls en inre marknad där fri rörlighet för varor, personer, tjänster och kapital säkerställs. Friheterna innebär att all diskriminering på grund av nationalitet i med-lemsstaternas nationella lagstiftning ska avskaffas, vilket följer av EU-rättens företräde framför nationell lagstiftning när regelverken kolliderar. Om en lagstiftning verkar begränsande för någon av dessa friheter måste reglerna rättfärdi-gas eller ändras. Rättfärdigande kan ske genom de fördragsstadgade undantagen eller ge-nom ett undantag som accepterats i EU-domstolens rule of reason-doktrin. De svenska reglerna för uttagsbeskattning har under de senaste åren utvecklats efter EU-rättens praxis. Senast i november i fjol meddelade EU-domstolen ett avgörande som änd-rade förutsättningarna för rättfärdigandet av begränsningar av etableringsfriheten. Den 1 januari i år uppdaterades anståndsreglerna för inbetalningen av uttagsskatten. Frågan är nu huruvida den svenska uttagsbeskattningen är förenlig med etableringsfriheten. Enligt min bedömning verkar den svenska uttagsbeskattningen begränsande för utövandet av etableringsfriheten. Det beror på att det finns en diskrepans för hur bolag beskattas be-roende på om de flyttar eller behåller sin hemvist inom Sverige. Begränsningen kan dock motiveras enligt rule of reason-doktrinens rättfärdigandegrund om fördelningen av be-skattningsrätten mellan medlemsstaterna i enlighet med territorialitetsprincipen. I stort kan jag inte anse annat än att lagstiftningen även är proportionerlig mot detta syfte, men det finns situationer som aktualiserar ett krav på att den skattskyldige ska ställa säkerhet för in-betalningen av skatten, vilket jag anser är ett strängare krav på den skattskyldige än vad som kan anses vara motiverat.<br>Within EU an internal market is maintained where free movement of goods, people, ser-vices and capital are ensured. These freedoms mean that all discrimination on grounds of nationality in domestic laws should be abolished, which is a result of EU’s superiority which cannot be overridden by domestic law. If a law seems limiting of any of these freedoms, the rules must be justified or changed. The limitation can be justified by either the exceptions enacted in the Treaty or by the prin-ciple of rule of reason. The Swedish rules of exit-taxation have during the last years been developed after EU law practice. In November last year the Court of Justice of the European Union announced a preliminary ruling which changed the conditions for justifications of restrictions on the freedom of establishment. On January first this year, the domestic rules of granting of de-ferment of the payment of the exit-tax were renewed. The question now is whether the Swedish exit-taxation is compatible with the freedom of establishment. In my opinion the Swedish exit-taxation can have a restricting effect for the use of the freedom of establishment. This is because there is an inconsistency on how companies are taxed, depending on whether they move or keep their habitual residence in Sweden. The restriction may however be justified by the principle rule of reason by the purpose of en-suring the balanced allocation of powers of taxation between the Member States, in accor-dance with the principle of fiscal territoriality. Generally I cannot consider otherwise than that the legislation also is proportionate to that purpose, but there are situations when the taxpayer is required to provide a bank guarantee to secure the payment of the tax, which I think is a more stringent requirement on the taxpayer than can be justified.
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Nilsson, Therese. "Taxation on loans from foreign undertakings : The Swedish legislation and its compatibility with the freedom of establishment within the European Union." Thesis, Jönköping University, JIBS, Commercial Law, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12277.
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<p>On January 1, 2010, the Swedish government changed the national rule on taxation of loans between Swedish companies and their shareholders to also comprise loans granted by foreign companies. By changing the rule to also comprise foreign companies, the government aimed to eliminate the newly discovered tax planning which is carried out by an owner establishing a holding company in another Member State from which he lends tax-free means for private consumption. These proceedings result in major tax revenue losses for Sweden since the shareholder’s income was not taxable in Sweden before the change. This change has been subject for criticism by the consultative bodies in the government bill and in the legal debate. The expression of discontent is due to the fact that the changes do not comply with the freedom of establishment. As far as is known, no one has analyzed whether this statement is correct. Therefore, this thesis aims to provide an answer to whether the changes of the rule on taxation of prohibited loans are compatible with the freedom of establishment and consequently whether the Swedish government made a mistake when changing the rule to also comprise foreign companies. Due to the freedom of establishment, it is prohibited for the Member States to take measures which restrict or make nationals refrain from establishing abroad. Intra-state loans are prohibited why they hardly ever occur and the taxation on loans therefore in practice only applies to foreign companies. Legislation in a Member State which only applies to foreign persons constitutes prohibited discrimination. Further, the high tax burden hinders nationals from taking advantage of another Member State’s more favourable legislation and makes the nationals refrain from establishing in other Member States. It is therefore considered that the rule is restrictive to the freedom of establishment. However, such a restrictive rule as in this case is justified by the aim of preventing tax avoidance taken together with the balanced allocation of taxing power between the Member States. Thus, the government makes Sweden breach EU law since the rule is not proportionate despite the justifications. The rule is too general designed since it is restrictive to all foreign undertakings and not just the holding companies with which the tax planning are performed. Further, there are other less restrictive solutions to the problem which have the same effect as the rule in question.</p>
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Cavalcante, Valberg Barbosa. "Evaluation of the limits and restrictions of the state fund to combat poverty in the state of Cearà - FECOP a particular case." Universidade Federal do CearÃ, 2013. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=10605.
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Secretaria do Planejamento e GestÃo<br>RESUMO
Este à um tema relacionado ao Fundo de Combate à Pobreza do Estado do Cearà â
FECOP, instituÃdo pela Lei Complementar n 37, de 26 de novembro de 2003,
regulamentado pelo Decreto Estadual n 27.379, que busca dar suporte para as
aÃÃes de polÃticas pÃblicas na superaÃÃo da pobreza no Estado do CearÃ, em duas
vertentes na mudanÃa estrutural e nos processos de polÃticas compensatÃrias, que
envolvem todas as aÃÃes das secretarias estaduais do Cearà no combate à pobreza,
e o projeto proposto busca situar como problemÃtica se està polÃtica pÃblica esta
realmente reduzindo a pobreza no Estado cearense, e qual a sua natureza de
atuaÃÃo, no perÃodo de 2004 a 2010, no contexto do quadro neoliberal e da
mundializaÃÃo do capitalismo financeiro, como elementos constitutivos da
reproduÃÃo ampliada da pobreza, de forma generalizada em todos os paÃses em
desenvolvimento, dentro de uma inclusÃo injusta da globalizaÃÃo capitalista. O
objetivo principal deste estudo à avaliar, bem como examinar e reflexivamente a
implementaÃÃo, as concepÃÃes, os princÃpios e os resultados alcanÃados do
FECOP, com relaÃÃo ao comportamento dos Ãndices referentes à pobreza extrema e
da pobreza, no perÃodo hà pouco mencionado, de maneira diferenciada e mais
abrangente do que a variÃvel explicativa dominante utilizada e focada apenas na
insuficiÃncia de renda.<br>ABSTRACT
The design of the proposed study to be described is a theme related to the Fund to
Combat Poverty in the State of Cearà â FECOP, which was established by
complementary Law No. 37, dated November 26, 2003 and regulated by State
Decree 27379, which seeks to support the actions of public policies in overcoming
poverty in the State of CearÃ, in two-pronged in the structural change and the
processes of compensatory policies, that involve all actions of state departments of
Cearà in fighting poverty, and the proposed project seeks to put as problematic if this
public policy is really reducing poverty in the State of CearÃ, and what is its nature of
operations in the period from 2004 to 2010, set against the backdrop Neo-Liberal and
globalization of financial capitalism, as constituent elements of the expanded
reproduction of poverty so widespread throughout developing countries, within an
unfair inclusion of capitalist globalization. The main objective of this study is to
evaluate, analyze critically and reflectively the implementation, concepts, principles
and achievements of FECOP, regarding the behavior of the indices related to
extreme poverty and poverty in the aforementioned period, in a differently and more
comprehensive than the dominant explanatory variable used and focused only on
insufficient income.
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Nies, Gregory O. Hankins Barry Beckwith Francis Waltman Jerold L. "Religious liberty through the lens of textualism and a Living Constitution the First Amendment Establishment Clause interpretations of Justices William Brennan, Jr. and Antonin Scalia /." Waco, Tex. : Baylor University, 2006. http://hdl.handle.net/2104/4837.
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Seigler, Timothy John. "An analysis of the interpretive method of original intent to the establishment clause of the United States Constitution and its implication for public schools /." Full-text version available from OU Domain via ProQuest Digital Dissertations, 1996.
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Carstens, Joshua. "The rise of populism within the Economic Freedom Fighters in South Africa: a theoretical case study of anti-establishment, economic inequalities and cultural backlash." Master's thesis, University of Cape Town, 2020. http://hdl.handle.net/11427/32540.
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Populism is on the rise in many developed and developing countries and uprooting established party systems. In South Africa, research has shown that the Economic Freedom Fighters (EFF) can be seen as our turn towards populism, but what fuels the rise of the party? This dissertation argues that an anti-establishment stance entices citizens to vote for the EFF and economic inequalities and a cultural backlash makes our society fertile ground for a populist party. In this theoretical case study, international populism theory from especially Inglehart and Norris is applied to the local context to show why the aforementioned factors can explain the rise of populism.
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Fors, Mathias. "Etableringsfriheten för bolag i den europeiska gemenskapen." Thesis, Linköping University, Department of Management and Economics, 2001. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-859.
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<p>This thesis analyses the scope of the treaty articles 43 and 48 concerning the freedom of establishment of companies. The interpretations of these articles made by the Commission and the European Court of Justice are analysed to see whether they are consistent. The analysis encompasses the provisions and directives in the field of EC Company Law as well as the essential case law from the ECJ regarding these issues. The conclusion that must be drawn from this thesis is that the Court of Justice adds the momentum in these issues whilst the Commission is held up by political considerations.</p>
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Steinfeld, Martin Henry. "Free movement of persons and social constructivism? : a social constructivist perspective on the emergence of the concept of EU citizenship prior to its formal establishment in the Treaty on European Union." Thesis, University of Cambridge, 2015. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.709133.
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Wojtyla, Natalia. "Double taxation and double non-deductibility of losses : impediments to the freedom of establishment : an analysis of the regulations and practices in the UK and Poland." Thesis, University of Glasgow, 2017. http://theses.gla.ac.uk/8681/.
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This thesis addresses the question of the implementation of the freedom of establishment (Article 49 Treaty on the Functioning of the European Union) in two EU member states with particular emphasis on impediments to the freedom. It is argued that despite a very long-standing and clear legal prohibition on restrictions to the freedom of establishment, there remain many practical obstacles which inhibit the right. This thesis’ hypothesis is that double taxation and double non-deductibility of losses constitute hurdles to a complete freedom of establishment. As far as the methodology is concerned the approach chosen to test the hypothesis is as follows: first to set out a theoretical framework based on the non-Discrimination principle, the basic principles of the freedom of establishment right and the exemptions to that right. Then, right of freedom of establishment is tested as against the practice in three ways, each considered in a chapter: the requirement of the nationality prerequisite; the double taxation of companies operating in more than one EU member state; and the practice of double non-deductibility of losses. The research is inspired by the case study of an author’s businesses, SMEs who trade cross-border in the United Kingdom (UK) and subsequently in Poland. From a study of the implementation practices of both the UK and Poland this thesis suggests that the following form serious restrictions: double taxation and non-deductibility of losses. Moreover, case law and existing literature identify taxation as a core impediment to the exercise of the freedom of establishment as taxation matters deter companies from relocating their whole business. This thesis examines how to balance the freedom of establishment and the tax powers of the EU member states. Taxation also plays a fundamental role in the development of the EU’s internal market. The thesis seeks a pragmatic solution which might be implemented effectively without resorting to substantial international harmonization.
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He, You-Fin. "The concept of controlled foreign company and its complience with the EU-law : Does the Swedish chapter 39a Income Tax Act constitute a breach on freedom of establishment?" Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-15553.
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Establishment in foreign countries can be achieved through a subsidiary company or a permanent establishment. Profit of a subsidiary company is normally taxed in accordance with the law of the country of where it is established, since a subsidiary company constitutes a separate legal entity. A permanent establishment on the other hand is not a separate legal entity, therefore profit in a permanent establishment is usually added on to the company’s total profit and taxed in accordance with the law of the country of where the company is established. Establishing business activities in foreign countries do normally not create problems, unless the business is carried on in a low tax jurisdiction. If that is the case, unlimited opportunities are created for companies to circumvent domestic taxation by transferring profit to the low tax jurisdiction, which in turn decreases the domestic tax base. In Sweden this kind of circumvention is precluded by chapter 39a ITA, in the meaning that a shareholder in a foreign company can be tax liable of low taxed profit in a foreign. The question that arises is whether chapter 39a ITA infringes on freedom of establishment. The outcome in the analysis is that there is a likeliness that chapter 39a ITA constitutes a restriction on the freedom of establishment. The escape provided in article 52 TFEU cannot justify the measure. Nor is it likely that the measure can be justified by the rule of reason. In the light of the assessment done in the analysis, it can be concluded that the chapter 39a ITA is applied in a non-discriminatory manner, satisfies a mandatory requirement (prevention of tax avoidance) and is regarded as appropriate in securing the achievement of the objectives. But there is a potential risk that measure will fail in the proportionality test.
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Silva, Filho Dermeval Rocha da. "Limites e restrições à liberdade profissional no âmbito da administração pública." Faculdade de Direito, 2018. http://repositorio.ufba.br/ri/handle/ri/27016.
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DERMEVAL ROCHA DA SILVA FILHO.pdf: 1120309 bytes, checksum: 2d632a50755a473dd236b9981a3cf542 (MD5)<br>O presente estudo ora entregue à sociedade abordará importantes questões relacionadas aos limites e restrições à liberdade profissional no âmbito da Administração Pública, tema, pelo que já se viu, de pouca pesquisa na academia e raso tratamento doutrinário em solo pátrio, e que por certo interessará àqueles que, direta ou indiretamente, estão envolvidos com o serviço público. A liberdade profissional goza de um histórico de proteção constitucional no país, a começar pela Carta imperial de 1824, constituindo direito fundamental atualmente previsto no art. 5º, XIII, da Constituição Federal de 1988. O escopo dessa pesquisa é investigar o alcance dessa liberdade, sua eficácia, seu âmbito de proteção sujeito a limites, restrições e conformações não só com base no inciso XIII aludido, que se apresentaria como regra e princípio ao mesmo tempo, mas também com fundamento em outras situações que, à luz da Constituição, serviriam como janelas para ensejar interferências no direito em apreço. Nessa perspectiva, e como fechamento do contributo do trabalho para a proteção desse direito fundamental, serão objeto de investigação alguns parâmetros propostos para aferir a constitucionalidade das afetações impostas pelo Poder Público.<br>This study, which has been presented to our society, will cover important questions concerning the limits and restrictions on professional freedom in the Public Administration, theme that there has been little researched in the academy and dealt with narrow doctrinal treatment throughout the country background. The study will certainly be interesting for those who are directly or indirectly involved in public service. The professional freedom has a history of legal constitutional protection in the country, beginning with the 1824 Imperial Letter, composing a fundamental right currently provided by in Article 5, Item XIII, from the 1988 Federal Constitution. The scope of this research aims to investigate the reach of this freedom, its effectiveness, its range of protection under limits, restrictions and conformations not only based on the Item XIII aforementioned, that presents itself both and simultaneously as a rule and a principle. In addition, it will appear grounded on other situations that, by the interpretation of the Constitution, would serve as windows to allow interference in the social right in question. In this perspective, and as closure of the study’s contribution to the protection of this fundamental right, some proposed parameters to assess the constitutionality of the stains imposed by the Public Power will be used as investigational objects.
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Sládková, Jitka. "Vybrané rozsudky Soudního dvora EU v oblasti svobody usazování právnických osob." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-73755.
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This work deals with freedom of establishment of legal entities inside EU. It focuses on evaluation of EU Court judicature. Inside thesis work are described basic terms connected with freedom of establishment including personal status determination and procedure of preliminary ruling.
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Kerr, Evelina. "CFC legislation and its compliance with Community Law : Sweden's lack of double CFC tax relief." Thesis, Jönköping University, Jönköping University, Jönköping University, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11041.
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<p>CFC legislation has become an instrument to protect national tax bases and minimize the abusive effects of international tax planning. The Swedish CFC legislation is found in chapter 39a of the ITA whereas it is established under what circumstances CFC taxation can arise. If a shareholder of a foreign legal entity is liable of CFC taxation in Sweden such a holder is also entitled to deduct tax paid by the CFC abroad. The purpose of the granted tax credit is to avoid double taxation, although if foreign tax is paid by another entity than the foreign entity in question such CFC-tax cannot be credited. The situation at hand can result in that the holder is liable of paying double CFC tax, contrary to the purpose of tax credit.</p><p>The freedom of establishment is part of the fundamental freedoms concluded in the EC Treaty. The general goal of the Community is to establish an internal market. The freedom of establishment, stated in Article 43 EC stipulates that restrictions on the freedom of establishment on nationals shall be prohibited. However, restrictions on the freedom of establishment can be justified under certain circumstances. The ECJ has developed a rule of reason test which can justify prohibited restrictions if certain criterias are fulfilled. Concerning tax matters the grounds of justification that have been accepted by the ECJ are the cohesion of the tax system, the effectiveness of fiscal supervision, the counteraction of tax avoidance, the need to safeguard the balanced allocation of the power to tax between the Member States and a combination of grounds of justification.</p><p>An exemplification scheme serves as a mean to illustrate in what instance double CFC taxation can arise. The scheme concerns a corporate group whereas a Swedish parent company owns a subsidiary in the U.K. through which the parent company plans to establish another subsidiary in the UAE. Swedish tax legislation provides that the Swedish parent company is subject to corporation tax on its worldwide profits in Sweden. However, the parent company is generally not taxed on the profits of its subsidiaries as they arise nor is it taxed on dividends distributed by a subsidiary established in Sweden. Although, when subsidiaries are not resident in Sweden and CFC legislation applies tax exempt according to the intercorporate share holding legislation will not be applicable. Therefore, in order for double CFC taxation to arise it is established that CFC legislation will be applicable to the exemplified scheme. Profits accrued in the UAE will be subject to CFC taxation in both the U.K. and Sweden and double taxation relief will not be granted in Sweden for the CFC tax paid in the U.K. It is questionable if double CFC taxation and the lack of tax relief in such a situation is in compliance with the freedom of establishment.</p><p>The analysis, whereas the purpose of this thesis is concluded, follows the reasoning of the ECJ in accordance with the rule of reason. The purpose is to examine if the lack of double CFC tax relief is in compliance with Community law. It is established that since relief is not granted for double CFC taxation, national legislation hinders the freedom of establishment by forcing a parent company to avoid or modify an intra group structure which leads to the unfavorable consequences in taxation. The tax disadvantage must be seen as making it less attractive for Sweden’s own resident to establish in another Member State and the hindering nature of the lack of double CFC taxation relief constitutes a prohibited restriction to the freedom of establishment. The grounds of justification previously accepted by the ECJ are examined in order to establish if such grounds can justify the lack of double CFC tax relief as a prohibited restriction on the freedom of establishment. None of the acknowledged grounds of justification are able to justify the lack of double CFC tax relief and such a restricted measure is therefore not found to be in compliance with Community Law. Lastly, potential adjustments to CFC legislation, regarding the lack of double CFC tax relief, are discussed to enable compliance with Community law.</p>
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Brinck, Tobias. "Underskott vid gränsöverskridande fusioner : Utgör de svenska reglerna en inskränkning i etableringsfriheten?" Thesis, Jönköping University, JIBS, Commercial Law, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12234.
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<p>This Bachelor’s thesis focuses on those terms that, from a Swedish perspective, have to be fulfilled to entitle deduction for definitive losses in a cross-border merger situation. The thesis analyses one of the ten rulings from the Swedish Supreme Administrative Court which were published in 2009.The ruling is analysed in the light of the Treaty on the Functioning of the European Union, the merger directive and the Court of Justice rulings in Marks & Spencer and Lidl. The purpose is to examine if the Swedish rules concerning cross-border mergers is compatible with the EU-law. The Swedish rules concerning mergers are found in chapter 37 in the Swedish income tax act. To enjoy the rights of the rules in chapter 37 the merger needs to be qualified. The criterion in 11 § stands out as a clear obstacle for the deduction of losses and is therefore examined thoroughly. It states that the transferor company needs to be taxable for some kind of activity in Sweden immediately before the merger. That criterion is not fulfilled if the company is situated in another member state. In the Marks & Spencer case, the Court of Justice stated that a rule which hinders deduction for losses which is considered to be definitive could be a possible breach of the freedom of establishment. The Swedish rules concerning qualified mergers in chapter 37 in the Swedish income tax act was questioned in the case RÅ 2009 ref 13. The criterion stated in § 11 was discussed first by the Swedish tax board and then by the Swedish Supreme Administrative Court as a possible breach of the freedom of establishment. It is in my opinion clear that when a loss is definitive the loss should be entitled to deduction, thus the 11 § could therefore constitute a breach of the freedom of establishment.</p>
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Lundqvist, Amanda. "Reglerna om ränteavdragsbegränsningar : är tioprocentsregeln och ventilen i behov av en skärpning?" Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-19072.
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Den 1 januari 2009 infördes regler som begränsar rätten för företag att göra ränteavdrag, vilket har till syfte att förhindra aggressiv skatteplanering som sker genom ränteupplägg. Två undantag till denna begränsade rätt till ränteavdrag benämns tioprocentsregeln och ventilen. Genom dessa får ränteavdrag göras om mottagaren av ränteinkomsten beskattas med tio procent eller om förfarandet är affärsmässigt motiverat. Dessa undantagsregler har dock blivit utsatts för kritik. Kritiken som har framförts är att den aggressiva skatteplaneringen som sker genom ränteupplägg inte minskat trots tillkomsten av reglerna om ränteavdragsbegränsningar och det finns även frågetecken om tioprocentsregeln är förenlig med etableringsfriheten inom EU. Med anledning av detta har regeringen lagt fram förslag om att skärpa reglerna om ränteavdragsbegränsningar. Syftet med denna uppsats är därför att utreda huruvida en skärpning av tioprocentsregeln och ventilen bör ske samt utreda hur en sådan skärpning, med anledning av regeringens förslag, bör utformas. I uppsatsen används en traditionell juridisk metod för att beskriva gällande rätt och uppsatsen gör anspråk på att vara rättsvetenskaplig när frågorna i syftet besvaras. En skärpning av tioprocentsregeln och ventilen är nödvändig då bolagsskattebasen idag är i behov av ett skydd som ingen av dessa två regler i sin nuvarande utformning kan ge. Dock bör ingen av de föreslagna skärpningarna angående tioprocentsregeln som regeringen lagt fram införas, då de måste anses som allt för långtgående. Angående ventilen finns det emellertid två förslag som måste anses så pass välavvägda och stärkande för ventilens utformning att dessa bör införas.<br>The first of January 2009 rules that limited the right for companies to make deduction of interest were introduced and the purpose was to prevent aggressive tax planning through advanced interest approaches. Two exceptions to this limitation are called the ten percent rule and the valve. Through these exceptions interest deduction can be done if the receiver of the interest is taxed by at least ten percent or if the procedure can be commercially justified. However the ten percent rule and the valve have been subject to criticism. The criticism put forward argue that the aggressive tax planning through interest approach have not declined despite the creation of the rules of interest deduction limitations and there are also ambiguities if the ten percent rule is compatible with the freedom of establishment within the EU. For this reason, the Government has submitted a proposal to tightening the rules of interest deduction limitations. Hence the purpose of this study is to investigate whether a tightening of the ten percent rule and the valve should occur and examine how such a tightening, on the occasion of the government's proposals, should be formulated. The thesis applies a traditional legal method used to describe the law and the thesis claims to be the jurisprudential when the questions in the purpose are answered. The tightening of the ten percent rule and the valve is necessary because the corporate tax base is in need of protection and neither of these two rules in their present form is able to provide this protection. However, none of the proposals regarding the ten percent rule which the government has submitted should be introduced because they must be regarded as disproportionate extensive. Regarding the valve there are two proposals that should be implemented since they must be considered well balanced and invigorating for the valve’s formulation.
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Robakov, Jevgeni. "Societas Europaea : Analysis of adoption and practical functioning." Thesis, Jönköping University, JIBS, Commercial Law, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1072.
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<p>Due to constant expansion of the European Community, the harmonization in the fields of European company law and development of internal European market have emerged into considerably bigger and more complex issues. Aspects of corporate mobility, having a direct simultaneous connection to the right of freedom of establishment, have been one of the most problematic spheres for reaching international consensus. Despite numerous directives adopted by Member States (MS) European undertakings continue to be regulated by national legislations. The idea of a common European limited liability company, sc. Societas Europaea (SE), was put into process of realization in order to facilitate the internal trade and to help multinational companies to obtain legal certainty and trans-European character by rising above the variety of national legislations. Furthermore, the SE was to make cross-border enterprise management more flexible and less bureaucratic and to help improving the general competitiveness of Community enterprises.</p><p>The process of formation of the European Company Statue took over forty years and the result of the final adoption turned out to be something completely different from the es-sential idea of the European Company. Due to the historical, socio-political and legal dif-ferences MSs had difficulties with compromising on the majority of aspects and instead of one common SE form, the Community had basically adopted 28 different alternatives, loosing the original valuable supranational character. The strongest advantage of the SE are the rights conferred to it by the Regulation. The frequent use of renvoi technique undermines this aspect of SE’s precedence over national legislation. The true potential of the European Company remains thus highly theoretical and the current shape of the SE presents only a weak alternative to the national corporate forms of the MSs.</p><p>A European Company cannot be freely incorporated solely by investment of private capi-tal. There is a need for existence of at least two legal enterprises which furthermore must fall under the scope of different national legislations. In other words in order to create an SE, the definite cross-border element between companies at hand must be visible or can be identified. It can be formed by means of merger, creation of a holding, incorporation of a subsidiary or conversion. The subscribed capital for the SE shall at its minimum equal €120 000. The Council Regulation on SE provides a flexible management regime, permit-ting companies to choose between two administration systems (one-tier/two-tier) that exist in the Community. The issues of employee involvement are regulated in separate directive that is a supplement to the Regulation.</p><p>Despite the recent developments of freedom of establishment through the case-law, the matter remains utterly complicated. The SE may seem on one hand as a logical solution, being able to incorporate in different MSs, to merge or to form a holding without burden-some processes of winding-up and re-incorporation. On the other hand the Regulation re-stricts the mobility of the SE by provisions prohibiting location of registered and head of-fice of the company in different MSs, depriving it thus from one of the basic Community freedoms. Prudent attitude to mobility and aspiration to protect national interests have partly diminished essential advantages of the SE. It appears to be impossible to conduct business in one MS while being registered in another. Possible amendments are awaited shortly, but so far the SE has definitely not achieved many of practical goals considering mobility and has fulfilled very few of its important theoretical expectations.</p><p>National perspective on the adoption of the SE seems to be relatively positive, accepting the theoretical advantages of corporate mobility, options of structure and management and possibility to obtain an essentially European trademark. However, there is also an amount of skepticism addressed to deficient practical functioning due to the lack of uniform legislation. European organizations and companies tend to have a slightly more cautious and restrained approach. The idea of a European Company is praised more for its genuinely European character. Representatives for established SEs prefer to talk about internationalization of trade, European recognition, enhanced competitiveness and market integration, while very little speaks about the true practical potential. The SE is furthermore often observed as a useful but still mainly theoretical legal instrument, playing an indispensable part in the overall development of European company law.</p><p>Political motives seem to be considerably heavier while discussing the question of necessity of adoption that later attracted so little interest. Additionally, the basic idea of the SE also seems to include definite measures for general European unification, granting SE the symbolic value of commonly European enterprise. Consequently, failing in purely practical application in the absence of a clear need for common limited liability company, the SE has its theoretical and crucially important socio-psychological purposes.</p>
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Cederbrink, Petter, and Jim Gunnarsson. "Den nya kompletteringsregeln i 39a kap. 7a § IL : En analys av dess förenlighet med etableringsfriheten." Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-7430.
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<p>Den första svenska CFC-lagstiftningen trädde i kraft den 1 januari 1990 och har sedan dess genomgått flera omarbetningar. Syftet med de svenska CFC-reglerna är att förhindra skatteplanering med bolag i lågbeskattade länder och på så sätt försvara den svenska skattebasen. I kort innebär de svenska CFC-reglerna en möjlighet att beskatta ägaren till ett i utlandet beläget CFC-bolag löpande för dess inkomster från CFC-bolaget.</p><p>EG-domstolens dom <em>Cadbury Schweppes</em> föranledde att flera av medlemsländerna, däribland Sverige tvingades ändra sina CFC-lagstiftningar. EG-domstolen konstaterade att CFC-lagstiftning utgör en inskränkning av etableringsfriheten och skall förbjudas såvida CFC-bolaget inte utgör ett rent konstlat upplägg och då etableringen sker i syfte att undvika nationell skatt. CFC-beskattning får inte vidtas om det kan visas att det föreligger en verklig etablering från vilken det bedrivs en faktisk ekonomisk verksamhet. Bedömningen om en sådan etablering föreligger, skall grundas på objektiva omständigheter som kan kontrolleras av utomstående, däribland i vilken grad CFC-bolaget existerar fysiskt i form av lokaler, personal och utrustning.</p><p>Den svenska regeringen valde att införliva utgången av målet genom en ny kompletteringsregel i 39a kap. 7a § IL. Regeringen valde att formulera lagstiftningen som att en inkomst hos en utländsk juridisk person som hör hemma i en stat inom Europeiska ekonomiska samarbetsområdet inte anses lågbeskattad om den utländska juridiska personen i den stat där den hör hemma utgör en verklig etablering från vilken en affärsmässigt motiverad verksamhet bedrivs. För att göra denna prövning listar regeringen tre omständigheter som särskilt skall beaktas. Den utländska juridiska personen skall för det första förfoga över egna resurser i form av i form av lokaler och utrustning i den utsträckning som är nödvändig för dess verksamhet. För det andra skall den förfoga över personal med den kompetens som är nödvändig för att självständigt bedriva verksamheten och slutligen skall den utländska juridiska personens personal självständigt fatta beslut i den löpande verksamheten. Formuleringen av lagstiftningen har fått mycket kritik i förarbetena och i doktrinen framförallt eftersom den svenska lagstiftningens formulering avviker från EG-domstolens formulering i domen.</p><p>Magisteruppsatsen syftar till att utreda och analysera den nya kompletteringsregelns i 39a kap. 7a § IL förenlighet med etableringsfriheten med särskilt beaktande av utgången i målet <em>Cadbury Schweppes</em>. Dessutom kommer eventuella tillämpnings- och tolkningsproblem att klargöras och analyseras. Slutsatsen är att den nya kompletteringsregeln löper stor risk att anses som oförenlig med etableringsfriheten samt att formuleringen skapar tolkningsproblem och väcker osäkerhet inför framtida tillämpning. Eftersom den nya kompletteringsregeln syftar till att förena den svenska CFC-lagstiftningen med EG-rätten borde det mest förnuftiga istället varit att den nya kompletteringsregeln endast innehöll grundelementen som kommer till uttryck i EG-rättens dom, medan detaljerna istället överlåts till rättsutvecklingen.</p><br><p>The first Swedish CFC legislation came into force on January 1<sup>st</sup> 1990 and has since undergone several revisions. The purpose of the Swedish CFC rules is to prevent tax avoidance by companies located in low tax countries and thus defend the Swedish tax base. In short, the Swedish CFC legislation implies an opportunity to tax the owner of a foreign located CFC of its revenue from the CFC.</p><p>The ECJs ruling in the <em>Cadbury Schweppes</em> case caused several of the member states, including Sweden to change its CFC legislation. The ECJ ruled that the CFC legislation constitutes a restriction on the Freedom of Establishment and should be prohibited unless the CFC does not constitute a wholly artificial arrangement intended to escape the national tax normally payable. CFC-taxation may not be made if it is proved that there is an actual establishment intended to carry on a genuine economic activity. The finding if such an establishment exists must be based on objective factors which are ascertainable by third parties with regard, in particular, to the extent to which the CFC physically exists in terms of premises, staff and equipment.</p><p>The Swedish government chose to incorporate the outcome of the ruling by implementing a new CFC-legislation - 39a. 7a § IL. The government chose to formulate the legislation so an income of a foreign legal entity which belongs in a state within the European Economic Area is not considered to be low taxed if the foreign legal entity in the home State is an actual establishment from which a commercially motivated business is managed. To make this finding, the government lists three factors that require specific consideration. The foreign legal entity must according to the first factor have their own resources in the form of in the form of premises and equipment to the extent necessary for its activities. The second factor sates that the control of staff with the skills necessary to independently carry out the activity and finally shall the staff independently make decisions in the ongoing activities. The wording of the legislation has received much criticism in the preparatory work and in the literature especially since the wording of the Swedish legislation differs from the one made by the ECJ.</p><p>This Master's thesis aims to investigate and analyze the new Swedish CFC-legislation in 39a. kap. 7a § IL and to analyze if it is compatible with the Freedom of Establishment with specific regard to the outcome of the <em>Cadbury Schweppes </em>case. Moreover, any application or interpretation problems will be clarified and analyzed. The conclusion is that the new Swedish CFC legislation threatens to be incoherent with the freedom of establishment and that the wording creates problems of interpretation and raises uncertainty about the future application. As the new CFC legislation intends to reconcile the Swedish CFC legislation with EC law it should be more reasonable if the new rule only contained the basic elements as reflected in the ruling, while details instead were left to the legislative development.</p>
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Persson, Daniel. "Yttrandefrihetens dilemma : en idécentrerad studie om yttrandefrihetens roll och begränsningar." Thesis, University of Gävle, Ämnesavdelningen för filmvetenskap, historia, litteraturvetenskap, medie- och kommunikationsvetenskap och statsvetenskap, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-4591.
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<p>This paper concerns the freedom of speech in our democracy and the principles underlying the restrictions. The study is aimed at using a descriptive theory to provide a useful basis for analyzing a justification of the role behind freedom of speech and its limitations. The analysis is made on the basis of the Swedish parliament debate in the form of motions and the non-governmental organization Swedish Helsinki Committee's report. The study has a focus on the law of hate speech and will be done with an idea centred analysis. On the basis of democratic theory, the central role of freedom of speech was clarified on the basis of a clear need for a reliable communication. An absence of this process could disrupt the democratic order. The theoretical function of restrictions is to maintain that reliable communication process where, for example, special circumstances, threats of violence and certain types of information were seen as examples of situations where the process could be in danger.</p><p>The empirical result was largely in line with the theoretical conclusions. The ability to argue and keep open debates was seen as important building blocks in a democratic society and therefore implies the benefits of a reliable communication process. Justification for the restrictions was made with regard to harmful information, threatening circumstances and xenophobic organizations, who were examples of counter-productive expressions to the democratic order. However, the study showed that parliamentary motions and the Swedish Helsinki Committee often focused their justifications on different fundamental views which partly could be explained by the concepts of positive and negative freedom and the perception of minority rights. The findings indicated that the issue of restrictions on freedom of speech is extremely complex because of the varied opinions in the drafting of the law of hate speech. The dilemma of freedom of expression can therefore be seen as relevant up to this day.</p>
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Bouchoul, Katia. "Le Règlement SE, un outil européen au confluent des intérêts nationaux et du droit de l’Union européenne." Thesis, Nice, 2015. http://www.theses.fr/2015NICE0051/document.
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Le Règlement SE est un outil européen au confluent des intérêts nationaux et du droit de l’Union européenne. Il est un instrument juridique novateur permettant aux entreprises d’envergure européenne d’élaborer des restructurations transfrontalières par voie de constitution d’une SE et du transfert du siège social de celle-ci ; tout en préservant les intérêts des créanciers, des salariés et des actionnaires minoritaires de ces entreprises. Pour y parvenir, le Règlement SE ne se suffit pas à lui-même : il est pluraliste. Il coordonne les règles applicables à la SE. En outre, il procède lui-même aux renvois vers les droits nationaux qui permettent de préserver les particularités nationales des Etats membres. Ainsi, la SE est rattachée d’une part à un ordre juridique européen et d’autre part à un ordre juridique étatique à titre subsidiaire. Par ailleurs, le Règlement SE n’est pas uniquement bénéfique aux entreprises. En effet, il permet de favoriser l’adoption d’autres outils européens parmi lesquels la directive relative à la fusion transfrontalière entre sociétés de capitaux<br>The SE regulation is an european tool in between national law and European Union law. It is an innovative legal tool allowing companies with European scale to elaborate cross-border reorganizations through the creation of a SE and the transfer of the head office of such company; while preserving benefits of creditors, of employees and shareholders of such companies. In order to achieve this goal, the SE regulation is not enough: it is pluralistic. It coordinates the rules applied to the SE. In addition, it proceeds itself to remand to national law that enables to preserve national specificities of each State Member. So, the SE is attached on one end to the European Union law and on the other end it is attached to the national law on a subsidiary basis.Furthermore, the SE regulation is not only useful to companies. Indeed, it enables adoption of other european tools such as the directive related to cross-border merger between joint-stock companies
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Van, Zwaluwenburg Pamela Joy. "WIDE AWAKE OR SOUND ASLEEP? UNIVERSITIES AND THE IMPLEMENTATION OF ROSENBERGER V. UNIVERSITY OF VIRGINIA." Oxford, Ohio : Miami University, 2004. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=miami1101827877.
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Rugsveen, Terese, and Sofia Norström. "Territorialitetsprincipens ställning som rättfärdigandegrund i EG-rätten : En utredning baserad på etableringsfriheten i artiklarna 43 EG och 48 EG." Thesis, Jönköping University, JIBS, Commercial Law, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-372.
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<p>Den internationella rätten utgörs av mellanstatliga samarbeten mellan suveräna stater på olika områden. De suveräna staterna har exklusiv behörighet att lagstifta inom sina territorier och således har ingen annan stat rätt att stifta lagar som blir gällande på en annans stats territorium. Denna exklusiva rätt till självbestämmande benämns territorialitetsprincipen. På den internationella skatterättens område innebär territorialitetsprincipen att en stat har rätt att beskatta all inkomst som har ett samband med den staten. Detta görs genom att obegränsat skattskyldiga beskattas för all sin inkomst oavsett var den uppstått och begränsat skattskyldiga beskattas endast för den inkomst som uppkommit i den staten.</p><p>Då en självständig stat överlämnar en del av sin suveränitet till ett sådant internationellt samarbete som till exempel EG utgör, splittras det i internationell rätt vedertagna territorialitetsbegreppet eftersom den exklusiva lagstiftningskompetensen i viss mån måste delas med EG: s lagstiftande makt. Etableringsfriheten som stadgas i artiklarna 43 EG och 48 EG utgör en del av de åtaganden som medlemsstaterna måste beakta efter inträdet i EG. Medlemsstaterna får därigenom inte i sin nationella lagstiftning ha åtgärder som inskränker gemenskapsmedborgares och bolags rätt till fri etablering. Med tanke på att beaktandet av EG-rätten föranleder att territorialitetsbegreppet splittras kan det ifrågasättas om territorialitetsprincipen har någon ställning i EG-rätten. Härav är det även av intresse att utreda hu-ruvida territorialitetsprincipen kan utgöra en självständig rättfärdigandegrund av nationellt inskränkande åtgärder som anses strida mot etableringsfriheten.</p><p>Trots att det råder osäkerhet kring huruvida territorialitetsprincipen utgör en självständig rättfärdigandegrund eller inte åberopar medlemsstater principen på grund av att EG-domstolen erkänt principen i ett mål rörande etableringsfrihet. Därav kan territorialitetsprincipens ställning som rättfärdigandegrund inte enkelt avfärdas.</p><p>Vi anser dock inte att territorialitetsprincipen har en ställning som självständig rättfärdigandegrund av nationell lagstiftning som inskränker etableringsfriheten i artiklarna 43 EG och 48 EG. Territorialitetsprincipen fördelar enbart upp beskattningsbehörigheten mellan medlemsstaterna och har enligt oss samma definition inom EG-rätten som den har i den internationella skatterätten. På grund av att territorialitetsprincipen i internationell skatterätt endast används för att definiera en stats beskattningsbehörighet anser vi att principen inte går att använda som stöd för att neka en gemenskapsmedborgare eller ett bolag en skatteförmån enbart med hänvisning till principen.</p><br><p>International law is composed by cooperation between sovereign states within different areas. Sovereign states have the power to legislate within their territories and because of this no other state can make binding laws on another state’s territory. This sovereign right to legislate is known as the principle of territoriality. Within international tax law the principle of territoriality means that a state has the right to taxation within its territory on all income related to that state. This means that those liable to full taxation are taxed on all their income regardless of where the income is earned and those liable to limited taxation are only taxed on income earned in that particular state.</p><p>When a sovereign state gives up parts of its sovereignty to the European Community (EC), which is a part of the international cooperation among states, the concept of territoriality is fragmentized since the exclusive legislative power that a state holds must be shared with the legislative power of the EC. The freedom of establishment in articles 43 EC and 48 EC must be respected by the Member States since they through the admission of the EC granted that they would not apply laws that restricted the right for community citizens and companies to establish themselves in other member states than their own. With the limitation of the state’s sovereignty the term of territoriality becomes vaguer and it can be ques-tioned if the principle of territoriality has a position within EC law. It is also interesting to examine whether the principle can be seen as a justification for national law that is in conflict with the freedom of establishment or not.</p><p>Even though there is some uncertainty whether the principle of territoriality can be seen as a valid justification or not the member states are still trying to invoke it. Since the European Court of Justice recognized the principle of territoriality in a case concerning the right to freedom of establishment it can not easily be dismissed.</p><p>We do not, however, consider the principle of territoriality to be an independent justification for laws that are in conflict with the freedom of establishment in articles 43 EC and 48 EC. We believe that the principle only attributes the right to taxation between the Member States and that the principle is defined as in international tax law. Because the principle is given this definition it can only be used to define a states ability to taxation. We believe that the principle can not be relied upon to deny a Community citizen or a company a right to a tax relief.</p>
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Kuklíková, Kateřina. "Přemístění sídla právnických osob v právu EU." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-76236.
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This final thesis deals with the issue of transfer of registered office within the EU law. The thesis follows three lines of legal regulations: harmonization of company law, rule-making in the field of European companies and case-law dealing with primary freedom of establishment. The goal of the thesis is to sum up possibilities of the transfer of registered office assured by current legal situation to both companies established according to intrastate legislation and European forms of companies. The thesis also deals with prospects of possible future development.
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Persson, Andreas. "Det svenska kapitalkravet underminerat och förlegat? : En jämförande studie av den svenska och engelska bolagsrätten i ljuset av etableringsfriheten." Thesis, Jönköping University, JIBS, Commercial Law, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-168.
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<p>The harmonization within EC Company Law has been relativley successful. Despite its relative success; important differences still remains in European company law.</p><p>The freedom of establishment itself, and the ECJ’s interpretation of the freedom provides European companies with a substantial cross-border mobility. As a consequence of this mobility, together with the differences in national legislation; mandatory rules in company law can be easily evaded. A typical example of this is that a Swedish enterprise, by running their business through a British private limited company, can escape the Swedish legislation on capital contributions when forming a company with limited liability for its members. These rules are thereby undermined.</p><p>The fact that these, otherwise mandatory, rules can be evaded should result in a questioning of their existence. The main purpose of rules on minimal capital contributions is to safeguard the interests of the creditors of the company. The analysis in this thesis shows that the Swedish legal capital regime is very unlikley to fulfill its purpose. The alternative, English company law, can in various aspects be seen as more efficient.</p><br><p>Den gemenskapsrättsliga harmoniseringsprocessen har på bolagsrättens område varit relativt framgångsrik. Trots detta går det i dagsläget inte att tala om någon konform europeisk bolagsrätt. Betydande skillnader kvarstår mellan de nationella bolagsrättsliga regelverken.</p><p>Den EG-rättsliga etableringsfriheten, och EG-domstolens tolkning av densamma, innebär att de europeiska företagen ges ett relativt stort mått av gränsöverskridande rörelsefrihet. En följd av denna mobilitet tillsammans med skillnaderna i de nationella regelverken är att tvingande nationell bolagsrättslig lagstiftning relativt</p><p>enkelt kan kringgås. Ett typexempel på detta är att svenska företagare, genom att bedriva sin verksamhet i ett engelskt aktiebolag, kan undgå det svenska kravet på tillskjutande av ett minsta aktiekapital vid bildandet av ett privat aktiebolag. Det svenska kapitalkravet kan därmed sägas vara underminerat.</p><p>Blott det faktum att det svenska kapitalkravet underminerats innebär att dess existens bör ifrågasättas. Syftet med kapitalkravet är främst att skydda borgenärernas intressen i bolagen. Mot bakgrund av vad som framkommer i denna uppsats kan det svenska kapitalkravets effektivitet betvivlas. Alternativet, den engelska bolagsrätten, kan ur en rad aspekter sägas vara mer ändamålsenlig.</p>
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Horák, Milan. "Svoboda usazování obchodních společností v evropském právu." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-125124.
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States have traditionally dealt with foreign companies on their territory within their private international law. The arrival of European law and enactment of freedom of establishment though considerably constrained capabilities of member states, whereas companies gained the right of establishment. The aim of this thesis is characterization and specification of the relationship between the freedom of establishment, member states and companies incorporated under laws of member states. The main focus of this thesis is analysis of ten most important cases by the Court of Justice of the European Union concerning the freedom of establishment of companies, which significantly transformed mentioned relationship. Subsequently the thesis summarizes the conclusions of analyzed cases by subject of evolution of primary and secondary freedom of establishment, standing of pseudoforeign companies, conformity with incorporation theory and real seat theory and lastly ways of statutory and/or real seat transfer. The main contribution of the thesis is the very detailed case law analysis, including the newest case Vale from July 12th 2012, and also the case law classification by object.
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Gankin, Dimitri. "Direct tax: Cross-border group consolidation in the EU : Is the criterion of a “wholly owned subsidiary” in Swedish tax legislation regarding cross-border group deductions contrary to ECJ jurisprudence?" Thesis, Högskolan i Jönköping, Internationella Handelshögskolan, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-19502.
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On July 1 2010 new rules regarding cross-border group deductions came into force in Sweden. The rules are based on a series of judgements which were delivered by the Court of Justice of the European Union and subsequent rulings deriving from the Swedish Supreme Administrative Court. The new set of rules is supposed to make the Swedish group consolidation system in line with EU law in the area of cross-border group consolidations. The new rules allow a resident parent to deduct the losses stemming from its non-resident subsidiary but only if the subsidiary has exhausted all the possibilities to take those losses into account in its own state of origin and the losses cannot be utilized in the future by the subsidiary or a third party. Furthermore, the non-resident subsidiary needs to be liquidated for the parent to be able to show that the possibilities have been exhausted. However, before even considering whether the subsidiary has exhausted the losses there is one criterion that need to be fulfilled; the criterion of a wholly owned subsidiary. The criterion of a wholly owned subsidiary requires a resident parent to directly own its non-resident subsidiary without any intermediate companies and that shareholding must correspond to more than 90 percent. It is the requirement of a direct shareholding which post a concern to whether that criterion can be seen as in compliance with the case-law stemming from The Court of Justice of the European Union and the Swedish Supreme Administrative Court. After revising and analysing the case-law stemming from the Court of Justice and the Swedish Supreme Administrative Court it is the author’s belief that the criterion of a wholly owned subsidiary, due to the requirement of a direct shareholding, is not in conformity with EU law and cannot be justified by the justification grounds put forward by the Swedish government.
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Rodas, Henrique. "La liberté de circulation des footballeurs : une sociologie pragmatique de la remise en cause de l’allant de soi." Thesis, Paris 10, 2012. http://www.theses.fr/2012PA100035.
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Quel point commun existe-t-il entre les footballeurs Jean-Marc Bosman, Nicolas Anelka (à l'époque où, mineur, il quitte le club du PSG pour celui d'Arsenal), et Philippe Mexès ?Ces trois footballeurs ont fait l'objet d'affaires révélant des initiatives individuelles dont l'arrière plan en vient à discuter l'application de la liberté de circulation des footballeurs. Tandis qu'ils revendiquent une cause personnelle pour davantage de justice les concernant, les protagonistes qui se mobilisent transforment la dispute. On assiste à l'ouverture de débats qui, dès lors, dépassent la cause individuelle du footballeur. Il en résulte que le programme met en exergue ce que font les acteurs lorsqu’ils questionnent ce qui semble aller de soi. La thèse examine également les protagonistes dans le cours de l’action face aux transformations successives des débats. Enfin, elle s'intéresse à la façon dont un simple cas en vient à reconfigurer le milieu du football et par là, à impulser et à engager des transformations sociales plus larges<br>What do the football players Jean-Marc Bosman, Nicolas Anelka (as a young player, when he leaves the football club PSG for Arsenal), and Philippe Mexès have in common?These three football players have been at the center of sports affair revealing individual initiatives where the background concerns the application of the freedom of movement for football players. Although in each case, the football players call for an individual cause, the cause is transformed during the polemics by the protagonists. We notice that the debate opens up for other issues which overrun the football player’s individual cause. This research focuses on what the actors do when they are questioning the matter of course. This thesis also examines the protagonists in their action when faced to the transformations of the debate. Finally, the thesis explores how a simple case reconfigures the world of football and hereby animates and initiates social transformations on a larger scale
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Oliveras, Jané Neus. "EL objeto de la libertad religiosa en ele stado aconfesiona." Doctoral thesis, Universitat Rovira i Virgili, 2014. http://hdl.handle.net/10803/285318.
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La Tesi estudia el dret a la llibertat religiosa a partir de la seva delimitació constitucional; en concret, a partir de la determinació del seu objecte, que és la religió, en el marc d'un Estat que es defineix com aconfessional.
L'absència d'una definició legal de religió és la tònica general de la majoria de normes constitucionals estatals que inclouen clàusules de protecció de la llibertat religiosa, i tampoc aborda directament el tema ni la doctrina ni la jurisprudència. La tesi raona la necessitat de disposar d'una definició, analitza les dificultats a què s'enfronta aquesta recerca i valora els diversos enfocaments o vies per accedir a determinar l'objecte de la llibertat religiosa. Per a això, es fixa en ordenaments jurídics d'altres països, en particular del Canadà, que poden oferir noves vies per avançar en el desenvolupament de la noció de religió i de la llibertat religiosa al nostre país.
Després d'examinar doctrina i la jurisprudència relativa al dret a la llibertat religiosa al nostre país, la tesi conclou que cal abandonar el concepte tradicional de religió, implícit i no escrit, però emprat pels operadors jurídics, i optar per un concepte individual i subjectiu de creences, que permeti als individus un ple desenvolupament de la seva personalitat, tal com reclama l'article 10.1 de la Constitució Espanyola.<br>La Tesis estudia el derecho a la libertad religiosa a partir de su delimitación constitucional; en concreto, a partir de la determinación de su objeto, que es la religión, en el marco de un Estado que se define como aconfesional.
La ausencia de una definición legal de religión es la tónica general de la mayoría de normas constitucionales estatales que incluyen cláusulas de protección de la libertad religiosa, y tampoco aborda directamente el tema ni la doctrina ni la jurisprudencia. La tesis razona la necesidad de disponer de una definición, analiza las dificultades a las que se enfrenta esta búsqueda y valora los diversos enfoques o vías para acceder a determinar el objeto de la libertad religiosa. Para ello, se fija en ordenamientos jurídicos de otros países, en particular de Canadá, que pueden ofrecer nuevas vías para avanzar en el desarrollo de la noción de religión y de la libertad religiosa en nuestro país.
Tras examinar doctrina y la jurisprudencia relativa al derecho a la libertad religiosa en nuestro país, la tesis concluye que es necesario abandonar el concepto tradicional de religión, implícito y no escrito, pero empleado por los operadores jurídicos, y optar por un concepto individual y subjetivo de creencias, que permita a los individuos un pleno desarrollo de su personalidad, tal como reclama el artículo 10.1 de la Constitución Española.<br>The Thesis examines the right to religious freedom on its constitutional configuration; and, specifically, from the determination of its object, which is religion, in the context of a State defined as non confessional.
The absence of a legal definition of religion is the general state of the art in most of constitutional provisions related to the protection of religious freedom, and it is not directly addressed either by the doctrine or the jurisprudence. The thesis argues the need for a definition, examines the difficulties facing this search and assesses the various approaches or pathways to determine the subject of religious freedom.
Attention is paid to the legal systems of other countries, in particular Canada, that may offer new ways to advance on the understanding and development of the notion of religion and the freedom of religion in our country.
After the study of the doctrine and jurisprudence on the right to religious freedom in our country, the thesis concludes that it is necessary to abandon the traditional concept of religion, implicit, unwritten, but used by legal practitioners, and opt for an individual and subjective concept belief, which allows individuals to the full development of his personality, as called for in Article 10.1 of the Spanish Constitution.
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Askerson, Mikaela. "Ränteavdragsbegränsningsreglerna- Sveriges internationella åtaganden." Thesis, Uppsala universitet, Juridiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-338556.
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Usai, Andrea. "Les services offerts sur le domaine public et le droit de l'Union européenne." Thesis, Strasbourg, 2015. http://www.theses.fr/2015STRAA009/document.
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Tout d'abord, en ce qui concerne le premier chapitre, cette thèse vise à vérifier l'impact des normes des Traités, comme, par exemple, la liberté d'établissement et la libre prestation de services, par rapport aux activités économiques qui sont offerts sur les espaces domaniales. Ensuite, après avoir examiné la jurisprudence de la Cour de justice en matière de services, en ce qui concerne le deuxième chapitre, nous avons examiné aussi l'impact des principes généraux du droit européen et de l'art. 16 de la Charte des Droits Fondamentaux sur les services offerts sur le domaine public. En ce qui concerne le troisième chapitre, nous avons adressé un examen approfondi de la Directive « Services » : après avoir analysé sa genèse, plutôt problématique et difficile, nous en avons décrit les objectifs et la ratio. Le résultat qui a émergé est une fragmentation du marché commun de services, en particulier pour ce qui concerne les services qu’on prend en examen dans cette recherche. L'une des phases les plus critiques par rapport à la Directive « Services », c'est sa transposition. Ce qui semble clair, c'est une fragmentation générale qui entrave l’achèvement et le bon fonctionnement du marché commun. Une fois qu'on a examiné le rôle de la directive « Bolkestein », on a montré la nécessité d'évaluer l'impact de cette norme sur les services offerts sur le domaine public. Dans le quatrième chapitre, on a décidé d'examiner le rôle des directives sur les contrats publics. D'un point de vue juridique, les contrats publics et les concessions sont deux choses distinctes, même si la logique sous-jacente à l’article 12 de la Directive « Services » et le principe de concurrence établissent que les espaces (et, indirectement, par conséquence, les services qui sont intéressés) concernés doivent être attribués dans le cadre d'une procédure de sélection publique. Il convient de rappeler que, avant la présentation d'une proposition de directive de la Commission Européenne pour réglementer les concessions, les principes applicables à ces dernières ont été (et sont encore aujourd’hui) empruntés à la discipline des contrats publics. Nous avons décidé de mettre en évidence comment l'état actuel des contrats publics et les concessions sont interconnectés. On montre aussi que les directives sur les marchés publics jouent un rôle important dans la régulation des types de concessions examinées dans le présent document. On a décidé d'examiner l'impact potentiel de la Directive « concessions ». Dans le cinquième et le sixième chapitre, nous avons examiné et comparé les différents systèmes des États membres de l’Union Européenne. En particulier, nous avons vu comment les concessions des plages sont réglementées en Italie, où, par exemple, il y a un problème juridique qui est loin d’être adressé, en France, en Croatie, en Portugal, et, finalement, en Espagne. Dans le septième et le huitième chapitre, nous avons choisi de parler du risque éventuel de violation des normes en matière d'aides d’État<br>With regard to the first chapter, this thesis aims at analysing the impact of the Freedom of Establishment and of the Free Movement of Services on those economic activities which are offered in areas belonging to the public domain. Thus, after examining the relevant case-law of the ECJ in the field of services, in the second chapter what has been analysed is the impact of the general principles and of Art. 16 of the Charter on the services provided in areas belonging to the public domain. In the third chapter, a deep analysis of the Services Directive has been conducted: after addressing its genesis, which was quite problematic, both its objectives and its rationale have been analysed. What has emerged is a fragmentation of the internal market of services, especially with regard to the activities that are examined in this research. One of the most problematic issues related to that Directive is its implementation. Again, what has emerged is a fragmentation of the market of services. Thus, what has been addressed is the impact of the Directive on the services provided in areas belonging to the public domain. In the fourth chapter, the impact of the Public Contracts Directives has been examined. Legally speaking, public procurement contracts and concessions are different, even if the rationale beyond Art. 12 of the Services Directive together with the general principle of competition require the services at issue to be awarded through a selection procedure. Indeed, even before the adoption of what is now the Concessions Directive, the principles applicable to concessions have always been the same as those applicable to public procurement contracts. What emerges is that the public procurement contracts and concessions are strongly interconnected. The potential impact of the Concessions Directive has been addressed as well. In the fifth and in the sixth chapter a comparison between the Italian status quo with regard to those services provided in areas belonging to the public domain and the situation in Portugal, Croatia, France and Spain has been drawn. In the seventh and in the eighth chapter all the implications regarding potential violations of the State Aid rules have been addressed
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Papadopoulos, Thomas. "Harmonization of takeovers in the internal market : an analysis in the light of EU law." Thesis, University of Oxford, 2010. http://ora.ox.ac.uk/objects/uuid:bc2e64c7-80ff-4707-b3f3-ff9804dd29bc.
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This DPhil thesis analyses the Takeover Bid Directive in the light of EU Law and examines the extent to which this Directive facilitates the exercise of the fundamental freedom of establishment and the free movement of capital in the internal market. Since the Directive is based on the EC Treaty chapter on freedom of establishment (Articles 43 and 44(2)(g) EC Treaty), it should in principle contribute to cross frontier corporate mobility in the internal market through takeover bids; this was the aim of the Commission in its various proposals. Takeover bids and the EC Treaty provisions on freedom of establishment are closely related. The Directive forms part of the EU company law harmonization programme whose weaknesses and limits are also explored. However, the Takeover Bid Directive is an EU company law instrument with strong links to EU capital market law. The initial aims of the EU legislature were to establish an internal market for companies and to achieve market integration in the field of EU company law. However, the Takeover Bid Directive is a compromise and watered down version of a proposal which the Commission envisaged would lead to a more effective pan-European takeover regime than that which actually proved possible. The need for compromise was the result of the very different legal and policy approaches of the Member States in the field of takeover regulation. Some provisions of the Directive are obligatory for all Member States. These provisions include the mandatory bid rule, the squeeze-out right, and the sell-out right. All these obligatory provisions of the Directive are in their present form open to criticism. The two key provisions of the Directive have been made optional for Member States. These are the non-frustration rule, requiring the board to obtain the prior authorization of the general meeting of shareholders before taking any action which could result in the frustration of the bid; and the breakthrough rule, requiring that any restrictions on the transfer of securities or voting rights provided for in the articles of association of the offeree company or in contractual agreements between the offeree company and the holders of its securities or in contractual agreements between holders of the offeree company’s securities shall not apply vis-à-vis the offeror during the time allowed for acceptance of the bid. Nevertheless, Member States, which opt out, are obliged to allow individual companies to opt in. Moreover, a reciprocity rule was also adopted, which allows Member States to permit those companies, which apply these provisions, to opt out again if they are the target of a bidder, which does not itself apply the same takeover provisions. Additionally, the non-frustration and the breakthrough rule are not fully comprehensive and even when a company applies them, it might still be able to evade their application since some corporate and financial structures remain outside the Directive’s scope. Finally, this thesis discusses the extent to which obstacles to cross border takeovers addressed by the Directive, or indeed left intact by the Directive, are to be regarded as restrictions on the right of establishment stricto sensu, or simply as obstacles in practice to making a successful takeover bid. More specifically, it scrutinizes the horizontal direct effect of the EC fundamental freedoms and seeks to analyze the extent to which conduct of the board and articles in the corporate constitution might be said to constitute restrictions on the freedom of establishment and on the free movement of capital.
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Siniša, Novković. "Припадност привредних друштава као елемент слободе настањивања у пракси Суда Европске уније". Phd thesis, Univerzitet u Novom Sadu, Pravni fakultet u Novom Sadu, 2015. http://www.cris.uns.ac.rs/record.jsf?recordId=95423&source=NDLTD&language=en.
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Постојеће законодавство ЕУ не пружа довољан правни основ за слободно кретање привредних друштава међу државама чланицама ЕУ из разлога недовољне легислативне активности органа ЕУ. Одредбе о слободи настањивања из Уговора о функционисању Европске уније не дају јасну слику о томе коју теорију о припадности привредних друштава треба примењивати како би привредна друштва несметано уживала слободу настањивања – теорију оснивања, теорију стварног седишта или, пак, неку трећу. Вишегодишњи неуспеси органа ЕУ да правно уреде питање припадности привредних друштава дали су слободу Суду ЕУ да буде веома активан у креирању судске праксе поводом припадности привредних друштава, а путем тумачења слободе настањивања. Видна је разлика између либералистичког приступа Суда са једне стране и протекционизма ког поједине државе чланице ЕУ потенцирају у својим националним правима, као и кроз органе ЕУ.Пракса Суда ЕУ показала је да се разлике између теорија о припадности привредних друштава могу премостити, а да при томе не дође до напуштања једне од њих. Тако би се из теорије оснивања прихватило начело аутономије воље оснивача, док би се из теорије стварног седишта прихватио став да државе чланице имају право да интервенишу у одређеним питањима из домена права привредних друштава, када је то потребно ради заштите одређеног општег интереса. Разлике између теорије оснивања и теорије стварног седишта суштински представљају разлике у поимањима обима државног суверенитета од стране различитих држава чланица ЕУ. Тако се оне државе које желе да стимулишу развој привреде привлачењем страних инвеститора одлучују за прихватање теорије оснивања, док са друге стране теорију стварног седишта прихватају оне државе које желе да остваре што је могуће већу контролу привредних активности које се врше на њеној територији.Иако су и Суд ЕУ и правна теорија покушавали да реше питање сукоба између две преовлађујуће теорије о припадности привредних друштава – теорије оснивања и теорије стварног седишта – то се до данашњег дана није догодило, превасходно јер су наведене теорије засноване на двема супротстављеним филозофијама. Филозофија којом се води теорија оснивања потиче из држава које имају традиционално јаку међународну трговину и које, стога, проблему прилазе на један отворенији и флексибилнији начин, стављајући у први план пре свега слободу трговине и принцип сигурности у привредним односима. Теорија стварног седишта проблему прилази сагледавајући стварну везу између одређеног привредног друштва и одређене државе. Из скоријих пресуда Суда ЕУ може се закључити да право ЕУ све више иде ка прихватању теорије оснивања као преовлађујуће теорије о припадности привредних друштава, која, међутим, не може бити примењивана без корективних мера којима би се штитила права трећих лица. Оно што би требало да буде повезујући чинилац и за теорију оснивања и за теорију стварног седишта јесте управо то што је њихов коначан циљ исти, а то је што мање ограничење слободе настањивања привредних друштава.<br>Postojeće zakonodavstvo EU ne pruža dovoljan pravni osnov za slobodno kretanje privrednih društava među državama članicama EU iz razloga nedovoljne legislativne aktivnosti organa EU. Odredbe o slobodi nastanjivanja iz Ugovora o funkcionisanju Evropske unije ne daju jasnu sliku o tome koju teoriju o pripadnosti privrednih društava treba primenjivati kako bi privredna društva nesmetano uživala slobodu nastanjivanja – teoriju osnivanja, teoriju stvarnog sedišta ili, pak, neku treću. Višegodišnji neuspesi organa EU da pravno urede pitanje pripadnosti privrednih društava dali su slobodu Sudu EU da bude veoma aktivan u kreiranju sudske prakse povodom pripadnosti privrednih društava, a putem tumačenja slobode nastanjivanja. Vidna je razlika između liberalističkog pristupa Suda sa jedne strane i protekcionizma kog pojedine države članice EU potenciraju u svojim nacionalnim pravima, kao i kroz organe EU.Praksa Suda EU pokazala je da se razlike između teorija o pripadnosti privrednih društava mogu premostiti, a da pri tome ne dođe do napuštanja jedne od njih. Tako bi se iz teorije osnivanja prihvatilo načelo autonomije volje osnivača, dok bi se iz teorije stvarnog sedišta prihvatio stav da države članice imaju pravo da intervenišu u određenim pitanjima iz domena prava privrednih društava, kada je to potrebno radi zaštite određenog opšteg interesa. Razlike između teorije osnivanja i teorije stvarnog sedišta suštinski predstavljaju razlike u poimanjima obima državnog suvereniteta od strane različitih država članica EU. Tako se one države koje žele da stimulišu razvoj privrede privlačenjem stranih investitora odlučuju za prihvatanje teorije osnivanja, dok sa druge strane teoriju stvarnog sedišta prihvataju one države koje žele da ostvare što je moguće veću kontrolu privrednih aktivnosti koje se vrše na njenoj teritoriji.Iako su i Sud EU i pravna teorija pokušavali da reše pitanje sukoba između dve preovlađujuće teorije o pripadnosti privrednih društava – teorije osnivanja i teorije stvarnog sedišta – to se do današnjeg dana nije dogodilo, prevashodno jer su navedene teorije zasnovane na dvema suprotstavljenim filozofijama. Filozofija kojom se vodi teorija osnivanja potiče iz država koje imaju tradicionalno jaku međunarodnu trgovinu i koje, stoga, problemu prilaze na jedan otvoreniji i fleksibilniji način, stavljajući u prvi plan pre svega slobodu trgovine i princip sigurnosti u privrednim odnosima. Teorija stvarnog sedišta problemu prilazi sagledavajući stvarnu vezu između određenog privrednog društva i određene države. Iz skorijih presuda Suda EU može se zaključiti da pravo EU sve više ide ka prihvatanju teorije osnivanja kao preovlađujuće teorije o pripadnosti privrednih društava, koja, međutim, ne može biti primenjivana bez korektivnih mera kojima bi se štitila prava trećih lica. Ono što bi trebalo da bude povezujući činilac i za teoriju osnivanja i za teoriju stvarnog sedišta jeste upravo to što je njihov konačan cilj isti, a to je što manje ograničenje slobode nastanjivanja privrednih društava.<br>The current EU legislation does not provide a sufficient legal basis for the free movement of companies within the member states of the EU, due to insufficient legislative activities of the EU institutions. The provisions on the freedom of establishment contained in the Treaty on the Functioning of the European Union do not show a clear picture on which of the theories on the nationality of companies ought to be applied in order for companies to enjoy the freedom of establishment without a hindrance – the incorporation theory, the real seat theory or some other theory. Perennial failures of the EU authorities to put in order the legislation pertaining to the question of the nationality of companies have resulted in wide discretion of the Court of Justice of the European Union to actively create the case-law in regards to the nationality of companies, by means of interpretation of the freedom of establishment. The difference between the liberal approach adopted by the Court, on one side, and the protectionism that some member states are so prone to in their national laws and which they eagerly advocate via the institutions of the EU, on the other side, is blatant. The case-law of the Court of Justice of the EU has shown that the differences between theories for establishing the nationality of companies could be overcome, without abandoning one or the other. This could be done by accepting the principle of autonomy of will, characteristic for the incorporation theory, whereas the stance that member states are entitled to intervene in certain matters of company law, if necessitated by the protection of certain public interests, could be harvested from the real seat theory. The distinction between these two theories basically stems from divergent conceptions of the scope of state sovereignty advanced by different member states of the EU. This means that states keen to stimulate industry growth opt for the incorporation theory, while on the other hand, the real seat theory is adopted by those states avid to control, to the fullest possible extent, the economic activities performed on their territory.Although both the Court of Justice of the EU and the doctrine have attempted to resolve the contention between the two dominant theories on the nationality of companies – the incorporation theory and the real seat theory – no solution has hitherto been found, mainly because the two theories are strongly based on two opposing philosophical viewpoints. The mindset that navigates the incorporation theory is derived from states with traditionally substantial international trade and which states, accordingly, approach the pertinent problem in a more open and flexible manner, putting first and foremost the freedom of trade and the principle of certainty in economic relations. The real seat theory, however, approaches the issue by contemplating the actual connection between a company and a certain state. It can be deduced from recent judgments of the Court of Justice of the European Union that the law of the European Union is more and more inclined to adopt the incorporation theory as the dominant theory on the nationality of companies; this theory, however, cannot be implemented without applying corrective measures to safeguard the rights and freedoms of third persons. What ought to be the connecting factor for both the incorporation theory and the real seat theory is precisely the fact that their final goal is identical – that is to reduce, to the fullest possible extent, the limitations on the freedom of establishment of companies.
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Gergis, Maryline. "La société privée européenne : un projet de société contractuelle et supranationale." Thesis, Rennes 1, 2015. http://www.theses.fr/2015REN1G026.
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Les entrepreneurs n’ont pas manqué de soulever l’importance et la nécessité d’une structure européenne flexible pour répondre aux besoins des PME. En effet l'introduction d'une société à conception contractuelle dans le droit européen revêt de multiples intérêts. D'une part, elle intègre les PME dans la continuité du processus de construction du marché intérieur. D’autre part, elle offre une liberté d’action appréciée par les entrepreneurs qui évoluent dans un marché fortement concurrentiel. Enfin, le caractère contractuel permet au législateur européen de revenir sur la définition des libertés d'établissement et de circulation des capitaux.Aussi encourageant que soit ce projet, il n'en demeure pas moins source d'interrogations et d'inquiétudes. La liberté contractuelle comporte des risques si elle n'évolue pas dans un cadre juridique adapté et protecteur. Cette thèse a pour objectif d’analyser les effets de la transposition de la liberté contractuelle dans le droit européen des sociétés. Pour comprendre la portée de l’adoption du texte relatif à la SPE, cette thèse tentera de définir la liberté contractuelle au sens communautaire, de souligner ses avantages et d’analyser ses inconvénients<br>Entrepreneurs consider flexible structures are important to meet European SMES needs. Indeed, the transposition of a contractual company in the European law are very valuable. On the one hand, it includes SMES in the process of construction of internal market. On the other hand, it offers to entrepreneurs a freedom to manage their companies in order to be more competitive. Finally the contractual aspect of the company allows the European parliament to reconsider the definition of freedom of establishment and free movement of capital. As encouraging as this project is, it remains a source of questions and concerns. Contractual freedom could involve risks if it doesn’t evolve in a suitable protective legal framework. This thesis aims to analyze the effects of the transposition of contractual freedom in the European company law. To understand the scope of the adoption of the text relating to the SPE, this thesis will try to define the contractual freedom in EU terms, to emphasize its advantages and disadvantages analyzed
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GRECO, MARCO. "Il costo del diniego. Diritto, religione e sistema sanitario nell'esperienza americana tra giurisprudenza e dottrina." Doctoral thesis, Università Cattolica del Sacro Cuore, 2010. http://hdl.handle.net/10280/865.
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La tesi approfondisce il complesso rapporto tra diritto, religione e sanità nella realtà americana, concentrandosi in particolare sulle problematiche scaturenti dall’orientamento religioso del paziente, del care provider e della struttura sanitaria.
La prima sezione si propone di studiare, sempre in chiave giuridica, l’evoluzione del rapporto tra fede e medicina, presentando altresì due casi di studio: i nativi americani e christian science.
Nella seconda sezione, invece, si ricostruiscono le linee interpretative essenziali del primo emendamento con specifico approfondimento tanto della Free exercise clause che dalla establishment clause. Parimenti, viene tracciato un disegno di sintesi del sistema sanitario americano, soffermandosi tanto sugli aspetti pubblicistici che su quelli privatistici dello stesso. La ricerca, poi, si sofferma sull’analisi dettagliata delle problematiche evidenziate dalla giurisprudenza americana con riferimento al care receiver, al care provider e, soprattutto, al contenzioso in materia pediatrica.
L’ultima parte è dedicata allo sviluppo di due distinti filoni, ovvero: il rapporto tra scienza e diritto ed il ruolo dell’economia. Questo ultimo aspetto viene approfondito sotto due diversi punti di vista. In primo luogo si ricostruisce l’impatto economico delle policy che garantiscono la libertà religiosa sul “sistema sanità”. In secondo luogo, si approfondisce il tema dell’influenza del dato economico sullo sviluppo della libertà religiosa in ambito sanitario.<br>This work deals with the complex relationship between law, religion and the sanitary system in the U.S. setting, by focusing on the problems emerging from the religious view of the patient, of the care provider and the religious orientation of the hospital or HMO.
The first section of the work aims to study, from a legal point of view, the evolution of the relationship “medicine-religion”, and focuses on two case studies: native Americans and Christian science.
In the second section the essential interpretative streamlines about the first amendment are presented, through a deep analysis of the Free Exercise Clause and of the Establishment Clause. At the same time, the American (U.S.) sanitary system is deeply studied both in the private sector and the public one.
The research then focuses on a detailed analysis of the jurisprudence related to the care provider and the care receiver, while a specific section is dedicated to the litigation concerning pediatric patients and the related litigation cases.
The last part develops two different subjects: the relationship between science and law, and the role of economy. This last subject is deeply analyzed under two different points of view: the economic impact of the religious freedom on the “sanitary system” on the one hand; and the influence of the economic data on the development of religious freedom in the health care system setting on the other.
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TIRABASSI, MARIAGRAZIA. "MACELLAZIONE RITUALE E CERTIFICAZIONE DELLE CARNI KASHER E HALAL: I MODELLI FRANCESE E STATUNITENSE." Doctoral thesis, Università Cattolica del Sacro Cuore, 2015. http://hdl.handle.net/10280/7812.
Full textAbstract:
La produzione di carne è disciplinata dai diritti ebraico ed islamico attraverso normative che, a prescindere dalle loro rispettive specificità, sono accomunate dallo scopo fondamentale di rammentare ai fedeli la gravità dell’atto di privare un animale della vita. La produzione di carni kashèr (idonee ad essere consumate, in base al diritto ebraico) e halal (lecite, ai sensi di quello islamico) trova generalmente spazio nelle democrazie pluraliste in virtù del diritto alla libertà religiosa. Questo, ad ogni modo, non esime lo Stato dalla responsabilità di disciplinare la macellazione e l’uso commerciale delle indicazioni di qualità kashèr e halal, in ragione ed entro i limiti dei propri compiti di tutela della salute umana ed animale, della concorrenza e dei consumatori. Assolvere questa responsabilità nel rispetto della reciproca autonomia tra Stato e confessioni religiose implica la ricerca di un equilibrio complesso, soprattutto quando si tratta di individuare e delimitare le competenze dei poteri pubblici, degli enti confessionali e del settore privato in materia di macellazione rituale e di certificazione religiosa delle carni. La tesi analizza e mette a confronto le soluzioni normative adottate in due ordinamenti (quello francese e quello statunitense) ispirati al principio di separazione dello Stato dalle religioni, seppur con declinazioni molto differenti.<br>Meat production is regulated by both Jewish and Islamic Laws through sets of rules that, aside from their respective specificities, share the aim of teaching reverence for life to the believers. Generally speaking, in pluralist democracies the production of kosher (“fit/proper”, according to Jewish Law) and halal (“permissible”, under Islamic Law) meat is protected under the right to freedom of religion. However, the State retains the authority to regulate the use of religious slaughter and that of kosher and halal claims in the meat market, on the basis and within the limits of its mandate to protect and promote public health, humane treatment of animals, fair market competition and consumer rights. Fulfilling such responsibility without overstepping the bounds of State-religion mutual autonomy is a complex task, especially when it comes to determining the roles of public authorities, religious bodies and the private sector in the fields of ritual slaughter and religious certification; it requires, indeed, to strike a fair balance between several - sometimes competing - rights and interests. The dissertation analyses and compares the legal approaches through which these matters are addressed in France and in the US, where the general principle of separation between Church and State is construed and implemented in profoundly different ways.
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Vignes, Nicolas. "La construction de la coopération intercommunale à fiscalité propre. Mise en évidence d’un modèle institutionnel transitoire." Thesis, Pau, 2020. http://www.theses.fr/2020PAUU2083.
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Afin de remédier aux difficultés liées à la complexité de l’organisation territoriale de l’échelon communal et face à l’échec des politiques de fusion des communes pourtant adoptées par la plupart des pays européens, le législateur s’est engagé dans la voie de la coopération intercommunale à fiscalité propre avec la loi du 31 décembre 1966 relative aux communautés urbaines. Ce choix, matérialisé par la création d’établissements publics de coopération intercommunale à fiscalité propre, est marqué du sceau du compromis conciliant la nécessaire optimisation de l’action publique territoriale et le souhait de préserver l’entité communale, si chère aux administrés et aux élus locaux.Toute la philosophie de la construction de ce nouvel échelon territorial, généralisée avec la loi du 12 juillet 1999 relative au renforcement et à la simplification de la coopération intercommunale, puis intensifiée à compter de la loi du 16 décembre 2010 de réforme des collectivités territoriales, est imprégnée de la tentative de conciliation entre ces deux volontés antagonistes. Pour preuve, alors que le processus continu de construction des établissements publics de coopération intercommunale à fiscalité propre, avec le concours des préfets, est fondé sur le transfert progressif du pouvoir d’action des communes au profit des structures intercommunales, le législateur s’est toujours refusé à sacrifier l’échelon communal. Or, cette renonciation hypothèque l’aboutissement du processus. L’obstination du législateur à faire de la coopération intercommunale à fiscalité propre un modèle institutionnel pérenne capable de procéder à une réorganisation efficace de l’échelon communal n’est plus compatible avec les moyens conférés aux E.P.C.I. Le résultat ne peut donc être qu’inabouti. Désormais concurrencée par de nouveaux modèles institutionnels, la construction de la coopération intercommunale reste inachevée. Surtout, le cadre juridique qui est applicable à l’E.P.C.I. n’est plus en adéquation avec l’outil qu’il est censé être. A cet égard, la loi du 27 décembre 2019 « Engagement et Proximité » conforte l’idée selon laquelle, en l’absence d’évolution de qualification juridique, cette construction serait, en toute hypothèse, inachevable. Le succès quantitatif des établissements publics ne suffit plus à masquer leurs manquements substantiels. Tout laisse à penser alors que la coopération intercommunale ne serait qu’un modèle institutionnel transitoire, destiné à faire émerger les conditions favorables à une généralisation d’un modèle plus radical, celui de la fusion des communes<br>As a solution to the difficulties inherent to the complexity of territorial organizations within municipalities as well as to the failure of policies adopted by most European countries to merge communes, legislators enacted inter-municipal cooperation with specific taxation with the 31 December 1966 law relative to urban communities. With the creation of public establishments for inter-municipal cooperation with specific taxation, lawmakers chose to compromise between the necessary optimisation of territorial public action and the wish to preserve municipal bodies, so dear to administrators and local elected officials. The entire philosophy supporting the development of this new territorial body, first generalized with the 12 July 1999 law related to reinforcing and simplifying inter-municipal cooperation, then consecrated with the 16 December 2019 law reforming territorial communities, is marked by the attempt to reconcile these two opposing views. Indeed, even while the ongoing process to build public establishments for inter-municipal cooperation with specific taxation, via prefect competitive exams, is based on the progressive transfer of power from municipalities to inter-municipal structures, legislators have always refused to abandon communal bodies, jeopardizing the success of the process. The legislator’s will to develop inter-municipal cooperation with specific taxation into a sustainable institutional model capable of efficiently reorganising communal bodies is no longer compatible with the means granted to PEICs. As such, the outcome is unfinished. With the advent of new institutional models, the development of inter-municipal cooperation remains incomplete. Furthermore, the applicable legal framework is no longer aligned with its purported use. The 27 December 2019 law “Engagement and Proximity” solidifies the idea that in the absence of legal status transformation, this development will always remain unachievable. The quantitative success of public establishments is no longer sufficient to mask their substantial failings. There is every reason to believe that inter-municipal cooperation is in fact a transitional institutional model, intended to foster the conditions favourable to the generalisation of a more radical model, the merging of communes
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Pham, Ngoc Thanh Tam. "L'offre des soins médicaux dans l'Union Européenne." Thesis, Rennes 1, 2014. http://www.theses.fr/2014REN1G019.
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Les Etats membres de l’Union européenne sont confrontés à des défis communs de l’offre de soins dont le vieillissement de la population, le déséquilibre entre l’offre et la demande de soins, l’augmentation des coûts des nouvelles technologies médicales. La mobilité des médecins peut être envisagée comme une réponse à ces défis, dans le cadre du droit de libre circulation des travailleurs de l’Union européenne. La thèse étudie la validité de ces réponses à partir d’une typologie des pays qui représente des systèmes de santé idéaux-typiques de l'Union (France, Royaume-Uni, Italie et Roumanie). Si la variable économique (montant de la rémunération) joue un rôle clé dans la migration, elle est ajustée en fonction des caractéristiques de la prestation des soins de santé des modèles d'organisation des systèmes de santé. Prenant acte de la diversité des réponses à ces défis formulées par les pays de l’Union européenne, l’étude propose quelques réflexions à l’amélioration de ces flux migratoires médicaux en s’appuyant sur des éléments clés du droit européen de la santé : droit de liberté de circulation des médecins salariés, de liberté d’établissement et de prestation de services pour les médecins exerçant en libéral, d’équivalence des diplômes et de coordination de différents systèmes de sécurité sociale<br>European Union member states have faced growing challenges in health care provision, such as: an aging population, an imbalance between supply and demand for care, and the rising cost of new medical technologies. Physician mobility could be a response to these challenges in the context of the right of free movement of workers within the European Union (EU). This thesis examines the validity of these responses from a typology of countries representing ideal-type health systems in the EU (France, UK, Italy and Romania). If economic variable (amount of compensation) plays a key role in the migration, it is adjusted according to the characteristics of the delivery of health care organizational models of health systems. Noting the diverse response of EU member states to these challenges, the study offers some thoughts on improving the medical migration flows based on the following key elements of European health law: right to freedom of movement of salaried physicians, freedom of establishment and freedom to provide services for physicians in private practice, equivalence of diplomas and coordination of various social security systems