Sökning: "EU law"

Visar resultat 1 - 5 av 3153 uppsatser innehållade orden EU law.

  1. 1. Proportionality in methodology? Identifying a methodological framework to provide acceptance and legitimacy for the CJEU

    Magister-uppsats, Göteborgs universitet/Juridiska institutionen

    Författare :Anton Orrenius; [2021-02-09]
    Nyckelord :methodology; proportionality; sound methodology; value of proportionality; methodological deficit; EU law; CJEU; methodology of the CJEU; Weiss; PSPP; German Federal Constitutional Court;

    Sammanfattning : The Court of Justice of the European Union (CJEU) performs to different audiences in the pluralistic EU legal context. These different audiences demand methodological soundness in the Court’s performance. From their perspective, the judgments of the Court must appear coherent and justified. LÄS MER

  2. 2. Korrigering av gränsöverskridande transaktioner - Om korrigeringsregelns restriktiva inverkan på etableringsfriheten

    Kandidat-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Andreas Mårtensson; [2021]
    Nyckelord :Korrigeringsregeln; transfer pricing; etableringsfrihet; ekonomisk intressegemenskap; internprissättning; proportionalitet; proportionalitetsprincipen; inkomstskattelagen; fördraget om europeiska unionens funktionssätt; Law and Political Science;

    Sammanfattning : Among other rules, the income tax law statues the correction rule. The correction rule is an implementation of the arm’s length principle prescribed by the OECD transfer pricing guidelines. LÄS MER

  3. 3. Reviewing the Non-Financial Reporting Directive : An analysis de lege lata and de lege ferenda concerning sustainability reporting obligations for undertakings in the EU

    Uppsats för yrkesexamina på avancerad nivå, Uppsala universitet/Juridiska institutionen

    Författare :Jacqueline Björklund; [2021]
    Nyckelord :Non-Financial Reporting; sustainability; non-financial information; law; accounting; eu; eu-law; NFRD; Taxonomy; disclosure; Sweden; de lege ferenda; european green deal; disclosure regulation; Non-Financial Reporting Directive; SFDR; 2014 95; 2013 34; sustainable; icke-finansiell information; hållbarhetsrapportering; hållbarhetsrapport; eu-rätt; gröna given; taxonomi; 2014 95; direktiv 2014 95;

    Sammanfattning : The Non-Financial Reporting Directive (“NFRD”),[1]is an important contributor to the European Union’s (EU) goal of creating a more sustainable future for all. By requiring large public-interest entities to report non-financial information relating to sustainability matters, the NFRD increases business transparency and gives stakeholders the opportunity to make more informed investment decisions, monitor corporate activities and initiate discussions based on current practices. LÄS MER

  4. 4. A Liberal Peace? The Dayton Agreement and Democratization in Bosnia and Herzegovina 25 years later

    Kandidat-uppsats, Linnéuniversitetet/Institutionen för samhällsstudier (SS)

    Författare :Amina Elezovic; [2021]
    Nyckelord :Bosnia and Herzegovina; Dayton Peace Agreement; Liberal Peace; Democratization; Rule of Law; Human Rights;

    Sammanfattning : Over time, hundreds of peace agreements have been signed in different parts of the world. Most of those peace agreements have not brought sustainable peace. Studies show that only 50% of the peace agreements survive for 5 years. LÄS MER

  5. 5. Hybrida missmatchningar i ATAD 2 och dess implementering i svensk rätt - Förenligt med etableringsfriheten?

    Kandidat-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Hanna Rundh; [2021]
    Nyckelord :ATAD2; Hybrida missmatchningar; Hybrid mismatches; International tax law; Skatterätt; EU; OECD; Etableringsfriheten; Freedom of establishment; Svensk rätt; Inkomstskattelagen; Law and Political Science;

    Sammanfattning : In an attempt to prevent tax evasion caused by tax planning through hybrid mismatches that lead to tax bases erosion in countries, the European Commission adopted the directive ATAD 2. Unlike ATAD 1, ATAD 2 aims at different payments, not just interest payments, and third countries, not just member states of the EU. LÄS MER