Search for dissertations about: "EC law"

Showing result 1 - 5 of 25 swedish dissertations containing the words EC law.

2. 1. Cross-Border Consumption Taxation of Digital Supplies : A Comparative Study of Double Taxation and Unintentional Non-Taxation of B2C E-Commerce

   Author : Pernilla Rendahl; Björn Westberg; Christina Moëll; Ole Gjems-Onstad; Jönköping University; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; LAW JURISPRUDENCE; RÄTTSVETENSKAP JURIDIK;

   Abstract : Consumption taxes such as a value added tax (VAT) or a goods and services tax (GST) is an important revenue source for several countries, not least within the European Union (EU) which has had a harmonized VAT since the end of the 1960s. The intention of consumption taxation is to tax expenditures made by persons for their private purposes, i.e. READ MORE

4. 2. Free Movement of Persons and Social Security : Gender Implications of EC Regulation 1408/71

   Author : Vicki Paskalia; Ulf Bernitz; Philippa Watson; Stockholms universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Free Movement; Social Security; Co-ordination; European Community; Gender; European law; EU-rätt;

   Abstract : The application of Regulation 1408/71 establishing a system of co-ordination of social security within the framework of the European Community is based on two criteria: economic activity and family/marriage. Work interruptions challenge the invocation of economic activity as an effective basis for social security rights. READ MORE

5. 3. Advocacy Groups and Multilevel Governance : The Use of EC Law as a Campaigning Tool

   Author : Maria Bergström; Grainne De Búrca; Carol Harlow; Europarätt; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Europarätt; European Integration Law;

   Abstract : .... READ MORE

6. 4. EC State aid rules : An analysis of the selectivity criterion

   Author : Mona Aldestam; Nils Mattsson; Torbjörn Andersson; Piet J. Slot; Uppsala universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; European law; EC State aid; Taxation; Derogation; Benchmark; Norm; Selectivity criterion; Justifications; Europarätt; European law; EU-rätt; Jurisprudence; Allmän rättslära;

   Abstract : The application of Art. 87(1) EC to taxes above all is connected to the application of the derogation method, which appears to be part of the selectivity criterion. This dissertation examines the application of the derogation method and the assessment of the selectivity criterion applied to taxes, primarily de lege lata, but also de lege ferenda. READ MORE

7. 5. Anti-Dumping Law of WTO/GATT and EC: Gradual Evolution of Anti-Dumping Law in Global Economic Integration

   Author : Wenxi Li; Juridiska institutionen; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; like products; domestic industry; threat of material injury; material injury; export price; normal value; Basic Regulation; GATT Anti-Dumping Code; GATT; dumping; anti-dumping law; anti-dumping procedure; global economic integration; European law; EU-rätt;

   Abstract : The aim of this study is to demonstrate and evaluate the current anti-dumping law as formed by the WTO/GATT law (GATT law) and implemented by the EC law against the background of global economic integration. Over centuries, international trade has involved a controversial business behaviour, “dumping”. READ MORE