Sökning: "De minimis"
Visar resultat 1 - 5 av 15 uppsatser innehållade orden De minimis.
1. The Swedish tax rules for electricity production in breach of EU tax law
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : This thesis examines the way in which Sweden opted to set up its taxation on the supply of energy from renewable sources and whether they are in line with EU tax law. Windmills in Sweden are granted a lower-rate tax than other sources of renewable energy production, which is stated to be within the scope of the de minimis Regulation. LÄS MER
2. Sovereign Immunity from Execution of Arbitral Awards : A Focus on Attaching and Executing Central Bank Assets and 2004 UNSCI
Magister-uppsats, Uppsala universitet/Juridiska institutionenSammanfattning : The past few decades have seen a veritable explosion of investment treaty and other arbitration claims brought against States. Many of these claims have been heard through ICSID arbitration. In comparison to other arbitration frameworks, the ICSID regime has its own self-contained rules for enforcement. LÄS MER
3. Sovereign Immunity from Execution of Arbitral Awards : A Special Focus on Attaching and Executing Central Bank Assets and 2004 UNSCI
Magister-uppsats, Uppsala universitet/Juridiska institutionenSammanfattning : The past few decades have seen a veritable explosion of investment treaty and other arbitration claims brought against States. Many of these claims have been heard through ICSID arbitration. In comparison to other arbitration frameworks, the ICSID regime has its own self-contained rules for enforcement. LÄS MER
4. Skatteflykt - Etableringsfrihet, missbruk eller verklig innebörd
Kandidat-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : Konklusionen i uppsatsen är att skatteflykt utgör möjligheten att genom gränsöverskridande transaktioner minimera sin skatt genom nyttjande av skattekonkurrens mellan jurisdiktioner. Hur skatteflykt bedöms juridiskt skiljer sig åt mellan EU-rätten, som anser att om substans i etablering föreligger är skatteflykt ett legalt nyttjande av etableringsfriheten och svensk rätt, som ser till rättshandlingarnas verkliga innebörd för bedömning om huruvida skatteflykt kan komma ifråga. LÄS MER
5. Statligt stöd till idrott inom Europa och dess förenlighet med EU-rätten - En analys om statsstöd till idrottsområdet inom EU med fokus på professionell fotboll
Kandidat-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : Sport movement especially football has change its structure of the sport drastically during the 20th century. Football has transformed from being a non-profit activity with one of its purpose to gather the locals for a friendly game to a multibillion industry within Europe. LÄS MER