Sökning: "EU Fundamental Freedoms"

Visar resultat 1 - 5 av 108 uppsatser innehållade orden EU Fundamental Freedoms.

  1. 1. Will article 17 of the Directive on Copyright in the Digital Single Market alter the fair balance between copyright and the freedom of expression and information? 

    Magister-uppsats, Göteborgs universitet/Juridiska institutionen

    Författare :Jesper Ågren; [2023-02-15]
    Nyckelord :Digital Single Market; Copyright; Freedom of expression and information; Fair Balance;

    Sammanfattning : In 2019 the controversial article 17 of the Directive (2019/790) on Copyright in the Digital Single Market was passed in the EU Parliament. The article sparked some of the biggest protests against an EU legislative reform ever. LÄS MER

  2. 2. Compatibility of Income Inclusion rule with EU Law. : GLoBE IIR and EU Law.

    Magister-uppsats, Uppsala universitet/Juridiska institutionen

    Författare :Ritu Pandey; [2023]
    Nyckelord :International tax; IIR GLoBE rule EU law;

    Sammanfattning : In October 2021, 137 countries and jurisdictions agreed on a common approach towards a global minimum tax of 15% on the profits of large multinational companies that is referred to as the Pillar Two Model Rules, ‘Anti Global Base Erosion’, or ‘GloBE’ Rules. This political agreement implies that member countries who wish to implement such a tax regime have to streamline its design by modelling it after the so called Global Anti-Base Erosion Proposal (‘GloBE’) that the IF has developed as ‘Pillar 2’ of its work program on tax challenges arising from the digitalization of the economy. LÄS MER

  3. 3. Head in the sand when trust income is in sight? Analysis of double taxation of trust income originating from dividends in light of Articles 49 and 63 TFEU.

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Madara Olmane; [2023]
    Nyckelord :tax; Article 49 TFEU; Article 63 TFEU; trusts; fundamental freedoms; EU tax law; comparability; double taxation; trust income; dividends; freedom of establishment; free movement of capital; ECJ; flow-through dividends; coporate income tax; direct taxation; Law and Political Science;

    Sammanfattning : This thesis challenges the treatment of trust income received in a country with no trusts in its legal system in light of freedom of establishment and free movement of capital. Can provisions of a Member State that has decided not to have trusts in its legal system make the transfer of shares or even the establishment of a trust elsewhere less favourable? This question, as the starting point of this thesis, managed to open a Pandora’s box of additional aspects and questions to consider, where each deserves a thesis on its own. LÄS MER

  4. 4. Religiösa symboler på arbetsplatsen: Skydd enligt svensk och europeisk rätt?

    Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Författare :Hanna Rosenqvist; [2023]
    Nyckelord :Religiösa symboler; Religiös klädsel; Religionsfrihet; Diskriminering; Konstitutionell rätt; Arbetsrätt; Europakonventionen; EU-rätt; Law and Political Science;

    Sammanfattning : I Europa finns olika uppfattningar angående i vilken utsträckning religiösa symboler ska tillåtas på arbetsplatser. Å ena sidan kan det finnas en vilja att hålla religiösa symboler utanför en arbetsplats, till exempel för att upprätthålla religiös neutralitet, å andra sidan en vilja att tillgodose arbetstagares rätt till religionsutövning. LÄS MER

  5. 5. Cracking the AI-gma Code? - The Interpretability and Explainability of AI in light of Forst’s Right to Justification

    Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Författare :Suana Tafic; [2023]
    Nyckelord :EU law; EU-rätt; AI; Artificial Intelligence; Artificiell Intelligens; AI Act; AI-Act; AI-förordningen; GDPR; Right to Justification; Human rights; Fundamental Rights; Mänskliga rättigheter; Transparency; Explainability; Interpretability; Transparens; Förklarbarhet; Tolkningsbarhet; Trustworthy AI; tillförlitlig AI; Black Box; Opacitet; IT-rätt; Forst; Law and Political Science;

    Sammanfattning : In April 2018 the European Commission took their first step into establishing the European AI Strategy, which aims to make Europe the world-leading centre for AI while ensuring fundamental rights and freedoms. In April 2021 the proposal for a regulation on artificial intelligence, referred to as the AI Act, was announced. LÄS MER