Sökning: "Halifax"

Visar resultat 1 - 5 av 15 uppsatser innehållade ordet Halifax.

1. 1. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Aleksei Shcherbakov; [2020]
   Nyckelord :Tax law; tax abuse; GAAR; ATAD; BEPS; CFC; EU law; Russian tax law; tax avoidance; Law and Political Science;

   Sammanfattning : The issues of tackling aggressive tax planning are actual throughout the whole history of global market economy. Earlier this struggle was held by the states individually through imposing rules into their national legislation authorizing tax supervisory bodies to use new methods of control, establishing liability for tax evasion, and developing the approaches by judgements of the courts on relevant cases. LÄS MER

3. 2. To What Extent is the Prohibition of Abuse of Law Consistent with the Legal Certainty In VAT?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Victor Duarte; [2018]
   Nyckelord :Abuse of law; VAT; legal certainty; abuse of rights; Law and Political Science;

   Sammanfattning : For more than 40 years the case-law of the European Court of Justice has been developing the principle of prohibition of abuse of law in the European Union. However, in the sphere of value-added tax, the principle was invoked by the Court for the first time in 2006 in the landmark case Halifax, creating a tension between this emerging principle and the principle of legal certainty observed and protected by the Union and all its Member States. LÄS MER

4. 3. Urban Flooding in Halifax, Nova Scotia : The extent of the issue and the approach through policy

   Magister-uppsats, KTH/Urbana och regionala studier

   Författare :Mackenzie Childs; [2017]
   Nyckelord :urban flooding; stormwater; Halifax; Nova Scotia;

   Sammanfattning : .... LÄS MER

5. 4. Urban Flooding in Halifax, Nova Scotia : The extent of the issue and the approach through policy.

   Magister-uppsats, KTH/Samhällsplanering och miljö

   Författare :Mackenzie Childs; [2017]
   Nyckelord :urban flooding; stormwater management; Halifax; Nova Scotia; Canada; policy; climate change;

   Sammanfattning : .... LÄS MER

7. 5. Abuse of rights in EU VAT - The Court’s tool to introduce a new general principle of EU Law

   Master-uppsats, Lunds universitet/Juridiska institutionen

   Författare :Peter Slegtenhorst; [2015]
   Nyckelord :Legal certainty.; Principle of prohibition of abuse of EU law; Tax law; Abuse of rights; General principle; VAT; EU; Law and Political Science;

   Sammanfattning : The principle of prohibition of abuse of EU law has developed throughout a variety of areas of EU law, but has for the last few years most specifically evolved into an overriding principle through the field of EU VAT. The questions that have arisen along the lines of the Court’s interpretation mainly assess the relation with legal certainty and the division of powers. LÄS MER