Visar resultat 1 - 5 av 167 avhandlingar innehållade ordet Directive.
1. The Japanese Imperative
Sammanfattning : The present thesis explores Japanese imperative constructions from a general linguistic perspective, as well as examining the imperative as a cross-linguistic object of study. On the definitional side, a terminological apparatus for the description and analysis of imperatives and directives is presented. LÄS MER
2. The EU Services Directive – Law or Simply Policy?
Sammanfattning : The balance between the regulatory autonomy of the Member State of the European Union and the requirements of harmonisation as set out in the EU Services Directive (2006/123/EC) is the subject of this work. The overall effects of the free movement of services on national regulatory autonomy as prescribed by the Services Directive is to a great degree dependent upon whether this directive is perceived of as a traditional directive or instead, as a governance instrument to control and steer the actions of the Member States. LÄS MER
3. Financial Activities in European VAT - A Theoretical and Legal Research of the European VAT System and the Actual and Preferred Treatment of Financial Activities
Sammanfattning : Value added tax (VAT) is a key part of the fiscal revenue of many countries. Yet this broad-based tax on consumer spending exempts financial services. This seems puzzling to many, particularly given the significance of that sector and the size of its value-added in today's world economy. LÄS MER
4. SEA in the Context of Land-Use Planning : The application of the EU directive 2001/42/EC to Sweden, Iceland and England
Sammanfattning : The thesis addresses the introduction of a supra-national instrument; a European directive on Strategic Environmental Assessment (SEA) into national contexts of land-use planning in three countries; Sweden, Iceland and England. The directive ”On the assessment of the effects of certain plans and programmes on the environment” was agreed upon by the European Commission on the 21st of June 2001 and was to be transposed to national legislation by 21st of June 2004. LÄS MER
5. Une interprétation de la directive sociétés mères et filiales du 23 juillet 1990
Sammanfattning : At the crossing between Community law and international tax law, this thesis analyses and compares the Member States' legislation implementing the Parent/Subsidiary Directive of 23 July 1990. Of special interest, the different levels of compliance towards Community law have been proved to be the major obstacle to the harmonisation’s process underlying in the Directive. LÄS MER