Dissertations / Theses on the topic 'Scope of application of EU law'
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Rudelius, Linda. "The Scope of Marks & Spencer : The applicability to permanent establishments." Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11059.
Full textThe European Union (EU) is built on the principle of freedom of establishment, meaning that companies have the possibility to establish themselves as a company or by setting up a secondary establishment in other Member States. This right has been confirmed by the European Court of Justice through case law.
A basic feature in domestic tax legislation is that losses are allowed to be set off against profits when calculating the tax liability of a company. At the moment cross-border loss compensation within the EU is restricted, unfeasible or just accepted on a temporary basis. This lack of recognition of loss-offset gives the fact that double taxation may occur and claims form two or more national tax systems leads to uncertainty in the way a company will be taxed. Depending on whether the secondary establishment is a subsidiary or a branch, the rules relating to loss compensation differs.
Taxation of secondary establishments is based on the principle of whether or not they are considered as a resident or a non-resident of the state. In regards to taxation of secondary establishments, the PE is considered to be a non-resident and a subsidiary considered to be a resident. However, the European Court of Justice approach of non discriminatory treatment and equal treatment that has been developed and seen in the history of case law leads to the question if the Marks & Spencer ruling that concerned secondary establishments in form of subsidiaries can be applied to permanent establishments.
The most vital difference between a subsidiary and a permanent establishment is connected to the taxation of the two. The subsidiary is considered to become a resident of the establishing state while the permanent establishment is seen as a non-resident. This legal difference between the two leads to different treatment under tax law. Taxation under a tax treaty leads to the situation where one of the contracting states will either credit or exempt the income deriving from the permanent establishment. Permanent establishments are often taxed under the method of exemption.
In the Marks & Spencer case it was held that losses and profits were two sides of the same coin. Applying this statement to permanent establishments gives the notion that if a contracting state exempts an income, there will be a set off of the symmetry of having losses and profits within the same tax system. This lead to the fact that if applying the Marks & Spencer ruling on permanent establishments that are taxed under the exemption method, allowing terminal losses to be taken into account at the head office will set off the symmetry. Therefore it can be considered as the Marks & Spencer ruling shall not apply to permanent establishments.
Baddack, Frank. "Lex Mercatoria: scope and application of the law merchant in arbitration." Thesis, University of the Western Cape, 2005. http://etd.uwc.ac.za/index.php?module=etd&.
Full texts resolution. For cultural, political, economical or other reasons the parties&rsquo
national laws may not serve the individual interests and needs of that particular contract well. If one wants to avoid the application of both parties&rsquo
national laws, one can choose that the contract be governed by an a-national legal standard, e.g. general principles of International Trade Law or the general usages of a particular trade. These internationally accepted principles of law governing contractual relations are called lex mercatoria (law merchant).
Lex mercatoria already existed in the Middle Ages and can even be dated back to antiquity. Later it disappeared through the nationalization of International Trade Law and was rediscovered in the 1950s, when international traders were again creating their own law and disputes were increasingly resolved outside of the national jurisdictions and applying a-national law. Lex mercatoria is being applied more and more by arbitrators and is therefore becoming increasingly important for dispute resolution in International Trade. Numerous different concepts and theories of lex mercatoria have been developed. Its being an autonomous legal system is questioned by some authors and the doctrine in favour of it called unfounded. The critics also argue that the authority to apply lex mercatoria may be a recipe for amateurism and the substitution of the arbitrator&rsquo
s private preferences for the parties&rsquo
intentions, for itis easy to proclaim common principles on the basis of limited knowledge. The lex mercatoria is said only to exist because scholars talk about it. However, these and other allegations can be refuted by critically analyzing the arguments that are supposed to underline those assumptions. Applying lex mercatoria to solve international trade disputes has many advantages. By choosing lex mercatoria the parties avoid rules which are unfit for international contracts, e.g. peculiar formalities, brief cut-off periods and special difficulties created by domestic laws. In addition to that, neither of the parties has the advantage of having the dispute governed by his own law. Since one of the central rules is the principle of good faith and fair dealing, lex mercatoria neither leads to arbitrary results nor does it favour the rich. Is it possible for the arbitrators to apply lex mercatoria if no law has been chosen by the parties? The failure of the parties to indicate a choice could well mean that they did not wish to have their contract governed by any of their national laws. In some awards arbitrators applied lex mercatoria as they considered the community of international merchants to be autonomous and to exist beyond national legislation. However, it cannot be deduced from the absence of such a choice that the parties have impliedly chosen lex mercatoria to be the law governing the conflict. Lex mercatoria is applicable only as a subsidiary law in cases where no national law has been chosen and seems apt.
Cattaneo, Andrea. "The application of EU competition law to sport." Thesis, Edge Hill University, 2017. http://repository.edgehill.ac.uk/9943/.
Full textRondu, Julie. "L'individu, sujet du droit de l'Union européenne." Thesis, Strasbourg, 2018. http://www.theses.fr/2018STRAA015.
Full textThis dissertation aims at describing the emergence of the individuals as subjects of European Union law, asserting themselves against the Member State. It upholds the idea that European Union law undergoes a “functional subjectivation” process, mostly based on case-law, materialized by the recognition of the individuals’ rights, interests and subjective situation, in order to make them agents of the European integration project realization. This movement, taking on a constitutional dimension, is part of both a protective and instrumental approach of the individual by the European Union, dialectic inherent to the European Union incomplete legal order
Corlu, Huseyin Cagri. "The application of anti-manipulation law to EU wholesale energy markets and its interplay with EU competition law." Thesis, University of Exeter, 2017. http://hdl.handle.net/10871/30135.
Full textRondu, Julie. "L'individu, sujet du droit de l'Union européenne." Electronic Thesis or Diss., Strasbourg, 2018. http://www.theses.fr/2018STRAA015.
Full textThis dissertation aims at describing the emergence of the individuals as subjects of European Union law, asserting themselves against the Member State. It upholds the idea that European Union law undergoes a “functional subjectivation” process, mostly based on case-law, materialized by the recognition of the individuals’ rights, interests and subjective situation, in order to make them agents of the European integration project realization. This movement, taking on a constitutional dimension, is part of both a protective and instrumental approach of the individual by the European Union, dialectic inherent to the European Union incomplete legal order
Rydén, Erik. "Exploring the Scope of Article 19(1) TEU: A New Horizon for the Enforcement of the Rule of Law in EU Member States?" Thesis, Uppsala universitet, Juridiska institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-431684.
Full textBilal, Muhammad. "An enquiry into the application of EU anti-dumping law, with particular reference to Pakistan." Thesis, University of Bedfordshire, 2016. http://hdl.handle.net/10547/622102.
Full textNilsson, Andreas. "Application of National Identity in EU law : A case-law analysis of the Court of Justice’s application of national identity in the fields of fundamental rights, internal structures and the free movements." Thesis, Uppsala universitet, Juridiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-389674.
Full textPetersson, Sofie. "Svensk domstols hantering av EU-rätten : domstolens skyldigheter gentemot EU och faktiska genomförande av dessa." Thesis, Växjö University, School of Management and Economics, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-447.
Full textSveriges inträde i EU 1995 har lett till många förändringar i det svenska rättssystemet. Svenska domstolar har därmed fått en ny arbetssituation och nya skyldigheter. Flera förändringar har skett i svensk processrätt, och grundläggande EU-rättsliga principer som de om direkt effekt och EU-rättens företräde framför nationell rätt, har ställt de nationella domstolarna inför flera utmaningar.
Den mest grundläggande skyldigheten de svenska domstolarna har gentemot EU är förpliktelsen att inhämta förhandsavgörande från EU-domstolen. Sistainstansrätterna är skyldiga att göra detta närhelst de är osäkra på tolkningen och/eller tillämpningen av en EU-rättslig bestämmelse. Detta är en långtgående förpliktelse som endast har två undantag: det första är i de fall EU-domstolen redan dömt i ett identiskt fall (acte éclairé); det andra är då den nationella domstolen anser att den EU-rättsliga bestämmelsen är tillräckligt klar och tydligt för att den självständigt ska kunna tillämpa den (acte clair).
Dessa skyldigheter har lett till ett flertal problem för de svenska domstolarna. Sverige har fått skarp kritik från Kommissionen för sistainstansrätternas obenägenhet att inhämta förhandsavgörande.
Huruvida EU borde ta hårdare tag mot medlemsstaternas nationella domstolar eller om kriterierna för när skyldigheten att inhämta förhandsavgörande borde mjukas upp diskuteras flitigt i nuläget. Det finns företeelser som talar för en utveckling åt både det ena och det andra hållet, vilket gör detta till ett väldigt spännande ämne att studera.
Since Sweden joined EU in 1995 many things has changed in the Swedish legal order. This has led to several new obligations for the Swedish courts. There have been a number of changes in Swedish law of procedure, and fundamental principles of law set down by EU, like the principle of direct effect of EU law and its precedence over national law, has presented many challenges before the national courts.
The most fundamental obligation of the Swedish courts to EU is the duty to make a reference for a preliminary ruling to the European Court of Justice (ECJ). The courts of last instance are obligated to do this in any case where they are insecure of the appropriate application of EU-law. There are only two exceptions to this rule, namely when the ECJ already has ruled in an identical matter (acte éclairé) and in cases where the national court feels that the correct interpretation of the rule of law in question is obvious (acte clair).
These obligations have lead to a number of problems for the Swedish courts. The Commission has criticized Sweden because of the national courts of last instance unwillingness to request preliminary rulings.
Whether EU should toughen up and take action against the national courts disobedience or if the criteria for when an obligation to make a reference for a preliminary ruling should get more flexible is constantly discussed at this time. There are several things that speaks for both of these developments and that makes this a very interesting topic to study.
Taka, Anni-Maria. "Cross-Border Application of EU's General Data Protection Regulation (GDPR) - A private international law study on third state implications." Thesis, Uppsala universitet, Juridiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-326633.
Full textNasibyan, Svetlana Sergeyevna. "Treatment and assessment of dominance and monopoly in the EU and US : the application of 'size' and 'bigness'." Thesis, University of Glasgow, 2017. http://theses.gla.ac.uk/7953/.
Full textDe, Stadler Elizabeth Briers. "The scope of the application of the Consumer Protection Act 68 of 2008 in the context of the sale of defective goods in comparative perspective." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/27809.
Full textApostolakis, Ioannis. "Resale price maintenance and the limits of Article 101 TFEU : reconsidering the application of EU competition law to vertical price restraints." Thesis, University of Glasgow, 2016. http://theses.gla.ac.uk/7101/.
Full textCohen, Geraldine T. "Barriers to marketing within professional service firms : a study of the understanding and application of marketing within accountancy and law firms." Thesis, Brunel University, 2006. http://bura.brunel.ac.uk/handle/2438/395.
Full textLundstedt, Lydia. "Territoriality in Intellectual Property Law : A comparative study of the interpretation and operation of the territoriality principle in the resolution of transborder intellectual property infringement disputes with respect to international civil jurisdiction, applicable law and the territorial scope of application of substantive intellectual property law in the European Union and United States." Doctoral thesis, Stockholms universitet, Juridiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-133470.
Full textBotshinda, Amelia. "Implementeringen av koldioxidsnåla och klimatpositiva benchmarks samt ESG-relaterad transparens i BMR : en kritisk granskning av kommissionens föreslagna ändringar av Benchmarkförordningen och dess förenlighet med de åsyftade ändamålen." Thesis, Linköpings universitet, Filosofiska fakulteten, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-165454.
Full textvon, Ameln Felix. "Grenzen der Dienstleistungsfreiheit im Bereich des Gesundheitswesens unter Berücksichtigung der Patientenrichtlinie 2011/24/EU." Doctoral thesis, Universitätsbibliothek Chemnitz, 2015. http://nbn-resolving.de/urn:nbn:de:bsz:ch1-qucosa-171223.
Full textThe starting point for this study is the so-called „Patient Directive“ 2011/24/EU. This is based on the jurisdiction of the European Court of Justice, according to which when using cross-border healthcare services the free movement of services finds application. Referring to the area of healthcare the free movement of services however is in a relationship of tension with the organisational sovereignty of member states for their healthcare systems. For this reason this work addresses itself firstly to the concept of healthcare services and leads the existence of a relationship of tension back to the historical development of social regulations in the contracts. In a further step then the actual applicability of the free movement of services for the area healthcare services is examined. Following this an analysis of the jurisdiction of the European Court of Justice takes place. This attempts to solve the relationship of tension at the level of „justification“. In the end however this starting-point does not lead to solving this tension relationship, for through the need for interpretation of primary law legal uncertainties arise. Also the patient directive, which is based on the jurisdiction of the European Court of Justice, can for this reason only partially contribute to the removal of uncertainties existing with cross-border healthcare services. Equally further alternatives presented in literature cannot solve the basic problem. Rather a clearer delimitation in the primary law itself would be required
von, Ameln Felix. "Grenzen der Dienstleistungsfreiheit im Bereich des Gesundheitswesens unter Berücksichtigung der Patientenrichtlinie 2011/24/EU." Universitätsverlag Chemnitz, 2014. https://monarch.qucosa.de/id/qucosa%3A20264.
Full textThe starting point for this study is the so-called „Patient Directive“ 2011/24/EU. This is based on the jurisdiction of the European Court of Justice, according to which when using cross-border healthcare services the free movement of services finds application. Referring to the area of healthcare the free movement of services however is in a relationship of tension with the organisational sovereignty of member states for their healthcare systems. For this reason this work addresses itself firstly to the concept of healthcare services and leads the existence of a relationship of tension back to the historical development of social regulations in the contracts. In a further step then the actual applicability of the free movement of services for the area healthcare services is examined. Following this an analysis of the jurisdiction of the European Court of Justice takes place. This attempts to solve the relationship of tension at the level of „justification“. In the end however this starting-point does not lead to solving this tension relationship, for through the need for interpretation of primary law legal uncertainties arise. Also the patient directive, which is based on the jurisdiction of the European Court of Justice, can for this reason only partially contribute to the removal of uncertainties existing with cross-border healthcare services. Equally further alternatives presented in literature cannot solve the basic problem. Rather a clearer delimitation in the primary law itself would be required.
Balat, Nicolas. "Essai sur le droit commun." Thesis, Paris 2, 2014. http://www.theses.fr/2014PA020012/document.
Full textThis work offers a comprehensive study on the “droit commun” (approximately translated into “general rules of law” or “ordinary law”), a fundamental concept at the core of the theory and daily practice of French law. Contrary to traditional approaches involving the impression of a changing and variable concept (civil law, general theory, Roman law, European law, principles?), “droit commun” is a technical concept referring, for a given institution, to the legal rules whose scope of application is indefinite. This study also reveals the two distinct applications of “droit commun”; “droit commun territorial” (“territorial general rules of law”) and “droit commun matériel” (“material general rules of law”). The first application, “droit commun territorial”, although lesser known, is technically and historically primal. Droit commun territorial is specifically mentioned for in article 1393 of the French civil code (regarding the matrimonial property regimes), and in a fundamental principle identified by the French Constitutional Council in 2011. The second application, “droit commun matériel”, is better known but needs an overview. In particular, the section of the French civil code which contains articles 2333 and following (on the “droit commun” of pledging of corporeal movables), refers to it. These two applications of “droit commun” are the expressions of a summa divisio. Although both applications have similarities, they remain fundamentally different. The respective applications of “droit commun” do not refer to the same rules of law: rules where territorial scope of application is unlimited versus rules where material and personal scope of application is unlimited
Xenou, Lamprini. "Les principes généraux du droit de l'Union européenne et la jurisprudence administrative française." Thesis, Paris 2, 2014. http://www.theses.fr/2014PA020078.
Full textThe general principles of EU law, which are a judicial creation of the Court of Justice, play a role in French administrative case law that can be explained by the notion of functional duplication (“dédoublement fonctionnel”). On the one hand, the general principles of EU law are rules that are mandatorily applied by the national courts within the scope of EU law. On the other hand, beyond that scope, they constitute a source of inspiration for the Conseil d’Etat in creating and interpreting general principles of French administrative law. In the first case, the administrative courts are the primeguarantors of compliance with these principles. In line with the requirements of theCourt of Justice, they entirely fulfill their role as the ordinary courts applying principles of EU law. In the second case, they become one of the protagonists of the movement of principles in Europe. However, the coexistence of principles could trigger tensions,heightened by the difficulties in delineating the scope of principles of EU law, which is uncertain and rapidly expanding. That is why the thesis proposes the development of a judicial convergence policy, in which the administrative courts would more clearly affirm their concern to take inspiration from the general principles of EU law. These latter, combined with the principles stemming from the Charter of Fundamental Rights,the ECHR and the national orders, seem to give rise to a new category of material source: the common European principles. The originality of this category, which differentiates it from any other source, is that it constitutes a collective work of judges inEurope, from which they draw their inspiration to create new principles or interpret the existing ones
Kang, Su-Ju, and 康夙如. "The Application of Proportionality in EU Law." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/19130369754174435306.
Full text淡江大學
歐洲研究所碩士班
95
The main objective of this thesis is to present a legal analysis of proportionality in EU law. The principle of proportionality has been recognized as the general principle of EU law. This principle derives from the fundamental values underlying the national legal systems and it also illustrates the character of Community law as well developed by the European Court of Justice. This principle has been applied widely by the European Court of Justice to review the legality of EC acts and national measures. The principle of proportionality is laid down in the Article 5 of EC treaty by the treaty of Maastricht: “Any action by the community shall not go beyond what is necessary to achieve the objectives of this Treaty.” The principle of proportionality requires that measures adopted by Community institutions and member states do not exceed the limits of what is appropriate and necessary in order to attain the objectives legitimately pursued by the legislation. The main purpose of this principle is to protect the fundamental rights and individual freedom from being infringed by inappropriate EC and national measure. The European Court of Justice has profoundly influenced the development of the legal order of the European Community through the elaboration of unwritten general principles of law. As many important general principles of law applied by the European Court of Justice have been borrowed from German and French law, a comparative study of the various forms which this principle has assumed in German, British and French public law is presented. This thesis will introduce the development and application of this principle by the European Court of Justice and in national legal systems. In addition, the study focuses on the judicial control of subsidiarity and proportionality in expecting to explain the reasonable division of EC and national competence as subsidiarity and proportionality can be applied as legal basis to justify the competence of European Union. In the final chapter, this thesis introduces the practical application of proportional in the filed of free movement of goods and common agricultural policy in the European Union.
Hanák, Radek. "Působnost práva EU." Master's thesis, 2017. http://www.nusl.cz/ntk/nusl-266184.
Full textSokołowski, Maciej Miłosz. "The impact of European energy packages on the scope of public law regulation of the electricity sector." Doctoral thesis, 2014. https://depotuw.ceon.pl/handle/item/954.
Full textW realiach XXI wieku energia elektryczna staje się jednym z kluczowych (strategicznych) determinant poziomie rozwoju gospodarczego każdego kraju. Dostęp do nieprzerwanych dostaw energii elektrycznej po akceptowalnej cenie stabilizuje stosunki społeczno-gospodarcze, zarówno na poziomie krajowym jak i globalnym. Wśród czynników zachęcających państwo do wejścia, pozostania i wzmacniania swojej pozycji w sektorze energetycznym wymienić można charakter usług energetycznych (usługi świadczone przez przedsiębiorstwa energetyczne postrzegane są jako istotne dla społeczeństwa, co determinuje państwowy wpływ na cenę energii elektrycznej), strategiczne znaczenie sektora energetycznego dla całej gospodarki, lub kapitałochłonność i wysoki stopień złożoności technicznej inwestycji w sektorze energetycznym. Taka sytuacja powoduje szczególne zainteresowanie państwa sektorem energetycznym .Zainteresowanie to jest odzwierciedlone poprzez dostępność instrumentów prawnych właściwych dla tego sektora branży. Mając na uwadze te ustalenia, zauważyłem potrzebę rozważenia i przeanalizowania niektórych podstawowych kwestii związanych z europejskim sektorem energetycznym. Ująć je można w ramach następujących pytań: (i) jaki charakter ma obecności państwa w sektorze energii elektrycznej? Jaką przybiera formę prawną, jak się zmienia? Gdzie w tym zakresie można znaleźć miejsce dla regulacji publicznoprawnej? Jaki stosunek ma ona względem innych sposobów oddziaływania państwa na rynku energii? (ii) w jaki sposób można zdefiniować regulację publicznoprawną? Jakie są jej podstawowe elementy? Jaki jest jej zakres? W jaki sposób można sklasyfikować to pojęcie? (iii) jakie środki prawne są wykorzystywane w ramach Unii Europejskiej w celu ustalenia kształtu sektora energetycznego? Jaka jest w tym rola pakietów legislacyjnych? Jak można zdefiniować pakiet legislacyjny? (iv) jak pakiety legislacyjne UE wpływają na regulację publicznoprawną danego państwa członkowskiego? Jaki jest ich wpływ na krajowe organy regulacyjne? Jakie są ich cele i zadania? (v) jaką rolę w regulacji energetyki w Europie pełni Agencja ds. Współpracy Organów Regulacji Energetyki? Jaki jest jej status prawny? Czy można określić ją mianem regulatora energetyki? (vi) czy model regulacji europejskiego rynku energii jest modelem kompletnym? Czy model ten będzie dalej funkcjonował w Unii Europejskiej? Czy nastąpi przyjęcie nowych aktów prawnych determinujących wymiar regulacji publicznoprawnej na poziomie państw członkowskich? Jeśli tak, to czy przybierze ono formę pakietu legislacyjnego – czwartego pakietu energetycznego? Przedstawione uwarunkowania stały się podstawą do podjęcia przez autora rozprawy zagadnienia analizy prawnej problemu wpływu europejskich aktów prawnych ujętych w ramy pakietów legislacyjnych na zakres regulacji publicznoprawnej sektora elektroenergetycznego.
"CARRIAGE OF GOODS BY SEA CONTRACT UNDER QATARI MARITIME LAW: A COMPARATIVE STUDY OF THE SCOPE OF APPLICATION, CARRIER’S OBLIGATIONS AND LIABILITIES: N/A." Tulane University, 2017.
Find full textThe Qatari Maritime Law No. 15 was enacted in 1980. Since then, no amendment has been made to it. It is recommended that this law be revisited in view of the developments that have taken place in the maritime industry. At the national level, the Qatari maritime sector has undergone substantial changes. More importantly, the introduction of a new International Convention on Carriage of Goods Wholly or Partially by Sea (“The Rotterdam Rules”) in 2008 is a second reason for revisiting the Qatari Maritime Law. This is because, such a convention reflects recent advancements in the international shipping industry. This dissertation compares the Qatari Maritime Law provisions of the contract of the carriage of goods by sea to those of international seaborne carriage conventions namely the Hague Rules, the Hamburg Rules, and the Rotterdam Rules. Where relevant, the perspectives of the U.S. and the U.K. will also be examined. There are four major topics analyzed within this dissertation: 1) background information about the State of Qatar in order to set the context, 2) the scope of the application of the rules involved in the comparison, 3) the carrier’s obligations, and 4) liabilities. The main objective of the dissertation is to examine how the Qatari maritime law should be developed in light of the international conventions on carriage of goods by sea. The investigation ends by making some recommendations to the Qatari legislature on how to reform the Qatari Maritime Law so that it is sufficiently robust to cope with modern maritime practice.
1
Muna Al-Marzouqi
Almeida, Joana Freire Pais de. "An approach to the application of EU law to the sports sector the special case of the collective sale of rights to broadcast sorts events under article 101(1) TFEU." Master's thesis, 2011. http://hdl.handle.net/10400.14/10333.
Full text