Sökning: "law of neutrality"

Visar resultat 1 - 5 av 24 avhandlingar innehållade orden law of neutrality.

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

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

    Sammanfattning : 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. LÄS MER

  3. 2. Impartial or Uninvolved? : The Anatomy of 20th Century Doctrine on the Law of Neutrality

    Författare :Pål Wrange; Ove Bring; Stephen Neff; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; neutrality; law of neutrality; collective security; international legal doctrine; history of international law; conceptual history; international legal theory; International law; Folkrätt; folkrätt; Public International Law;

    Sammanfattning : This work focuses on neutrality as a discourse in the 20th century. I have looked at a number of doctrinal texts and read them both as legal arguments and as texts with philosophical and political implications. Therefore, this is a piece of intellectual (or conceptual) history in international law. LÄS MER

  4. 3. Compensation of Losses in Foreign Subsidiaries within the EU : A Comparative Study of the Unilateral Loss-Compensation Mechanisms in Austria and Denmark

    Författare :Anna Gerson; Björn Westberg; Niels Winther-Sørensen; Bertil Wiman; Jönköping University; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Losses; group taxation; loss relief; neutrality; single-entity approach; horizontal equity; ability to pay principle; double dip; arbitrary income shifting; permanent income shifting; Financial law; Finansrätt; European law; EU-rätt;

    Sammanfattning : This study commences in the problems related to the restricted possibilities for cross-border groups to take losses incurred in foreign subsidiaries into account upon taxation. These difficulties lead to the situation where the overall tax burden of the group, seen as an economic unit, might exceed its economic capacity. LÄS MER

  5. 4. EU Law and Religion : A Study of How the Court of Justice has Adjudicated on Religious Matters in Union Law

    Författare :Emma Ahlm; Petra Herzfeld-Olsson; Joel Samuelsson; Lucy Vickers; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; European law; EU law; law and religion; non-discrimination law; fundamental rights; religious equality; freedom of religion; state-church relations; Europarätt; European Integration Law;

    Sammanfattning : This study has caught a legal development in the making. The Court of Justice has, over the last ten years, developed a body of case law relating to religious matters in connection to EU law which spans a wide range of subject areas; non-discrimination law, data protection, state aid, animal welfare and slaughter rules. LÄS MER

  7. 5. För din och andras säkerhet : Konstitutionella proportionalitetskrav och Säkerhetspolisens preventiva tvångsmedel

    Författare :Markus Naarttijärvi; Per Bergling; Patrik Södergren; Petter Asp; Umeå universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; law; constitutional law; proportionality; national security; intelligence; lawful interception; signals intelligence; surveillance; security; security service; Sweden; privacy; private life; ECHR; European convention; human rights; technology; technology neutrality; prevention; constitutional rights; juridik; rättsvetenskap; proportionalitet; konstitutionell rätt; rikets säkerhet; nationell säkerhet; säkerhet; underrättelseverksamhet; signalspaning; avlyssning; övervakning; internet; säkerhetspolisen; personlig integritet; privatliv; Europakonventionen; mänskliga rättigheter; teknikneutralitet; prevention; konstitutionella rättigheter; Law; juridik;

    Sammanfattning : This doctoral thesis analyzes the balancing and proportionality analyses performed by Swedish legislators over time in the creation of legislation allowing for the interception of communica- tions data and metadata by the Swedish Security Service for intelligence purposes. By examining the concept of proportionality within the field of constitutional law, a framework for performing proportionality tests is identified. LÄS MER