Suchergebnisse - "COURT of Justice of the European Union"

La Neutralización de la restricción a la libre circulación de capitales en instituciones de inversión colectiva

Autoren: Cano García, Juan

Weitere Verfasser: University/Department: Universitat Pompeu Fabra. Departament de Dret

Thesis Advisors: Agulló Agüero, Antonia

Quelle: TDX (Tesis Doctorals en Xarxa)

Schlagwörter: Doble imposición, Doble imposición jurídica, Doble imposición económica, Convenios de doble imposición, Poder tributario, Libre circulación de capitales, Discriminación, Tribunal de Justicia de la Unión Europea, Instituciones de inversión colectiva, Impuesto sobre Sociedades, Impuesto sobre la renta de no residentes, Neutralización, Double taxation, Legal double taxation, Economic double taxation, Double taxation agreements, Tax power, Free movement of capital, Discrimination, Court of Justice of the European Union, Collective investment institutions, Corporate tax, Non-resident income tax, Neutralization

Dateibeschreibung: application/pdf

Zugangs-URL: http://hdl.handle.net/10803/694707

Erstattung der Mehrwertsteuer an nicht im Mitgliedstaat der Erstattung ansässige Steuerpflichtige – Haupt- und Nebenleistung – Künstliche Aufspaltung einer einheitlichen Leistung – Keine Verbringung des Gegenstands der Lieferung

Autoren: Monfort, Bertrand (AUTHOR)

Quelle: Umsatzsteuer-Rundschau. Nov2025, Vol. 74 Issue 21, p875-885. 11p.

Schlagwörter: *TAX refunds, *FACTORY equipment, *ECONOMIC activity, DECISION making in law

Firma/Körperschaft: COURT of Justice of the European Union

Deposit return schemes of EU Member States and the EU's internal market

Autoren: Butler, Graham, Professor

Quelle: Review of European, Comparative and International Environmental Law. 34(1):101-108

Schlagwörter: Deposit return schemes, EU Member States, Internal market, Cross-border trade, Free movement of goods, Environmental impact, Drinks containers, Consumer behaviour, Recycling, Court of Justice of the European Union, CJEU, Price differentials, Border shopping, Commercial actors, Private consumption Nordic states, National schemes, Rättsvetenskap, Law

Dateibeschreibung: electronic

Zugangs-URL: https://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-138026
https://doi.org/10.1111/reel.12591

EL DOBLE REQUISITO PARA LA APLICACIÓN DE LA CLÁUSULA ANTIABUSO DE LA DIRECTIVA MATRIZ-FILIAL: STJUE DE 3 DE ABRIL DE 2025, C-228/24.

Autoren: Pedrosa López, Carlos¹

Quelle: Revista Técnica Tributaria. jul-sep2025, Vol. 3 Issue 150, p299-306. 8p.

Schlagwörter: *TAX exemption, *ECONOMIC activity, *TAX evasion, *TAX benefits, LEGAL judgments

Geografische Kategorien: LITHUANIA (Grand Duchy)

Firma/Körperschaft: COURT of Justice of the European Union , EUROPEAN Union

Principles? What Principles?: Third-Country Economic Operators and Public Procurement Principles After Kolin and Qingdao.

Autoren: Turudić, Marko¹ (AUTHOR) marko.turudic@pravo.unizg.hr

Quelle: European Procurement & Public Private Partnership Law Review. 2025, Vol. 20 Issue 3, p276-286. 11p.

Schlagwörter: *GOVERNMENT accountability, *GOVERNMENT purchasing, EUROPEAN Union law, PROPORTIONALITY in law, COURTS

Geografische Kategorien: QINGDAO (China)

Firma/Körperschaft: COURT of Justice of the European Union , EUROPEAN Union , EUROPEAN Commission

Voraussetzungen und Umfang der Haftung – Bekämpfung von Mehrwertsteuerbetrug – Vom Lieferer nicht entrichtete Mehrwertsteuer – Weigerung, dem Empfänger der Lieferung das Recht auf Vorsteuerabzug zu gewähren – Möglichkeit, den Empfänger der Lieferung gesamtschuldnerisch für die Zahlung der vom Lieferer geschuldeten Mehrwertsteuer haftbar zu machen

Quelle: Umsatzsteuer-Rundschau. Sep2025, Vol. 74 Issue 18, p708-714. 7p.

Schlagwörter: *VALUE-added tax, *TAX deductions, *TAX evasion, PERSONAL liability, COURTS, CZECHS, JUSTICE administration, PROPORTIONALITY in law

Geografische Kategorien: CZECH Republic

Firma/Körperschaft: COURT of Justice of the European Union , EUROPEAN Union

Neubewertung – Muttergesellschaft, die im Rahmen der aktiven Verwaltung ihrer Tochtergesellschaften Dienstleistungen für diese erbringt – Bestimmung des Normalwerts.

Quelle: Umsatzsteuer-Rundschau. Sep2025, Vol. 74 Issue 17, p661-664. 4p.

Schlagwörter: *VALUE-added tax, *VALUE (Economics), *SUBSIDIARY corporations, *TAX administration & procedure, *PARENT companies, COURTS, COMPARATIVE studies

Firma/Körperschaft: COURT of Justice of the European Union , EUROPEAN Union

Nationale Regelung, die die gesamtschuldnerische Haftung des ehemaligen Vorsitzenden des Verwaltungsrats des Steuerpflichtigen vorsieht – Befreiung von der gesamtschuldnerischen Haftung – Kein Verschulden – Antrag auf Eröffnung des Insolvenzverfahrens – Vorliegen eines einzigen Gläubigers

Quelle: Umsatzsteuer-Rundschau. Jul2025, Vol. 74 Issue 14, p551-560. 10p.

Schlagwörter: *BOARDS of directors, *VALUE-added tax, *BANKRUPTCY, *DUE diligence, *MONETARY unions, STRICT liability, CIVIL liability

Firma/Körperschaft: COURT of Justice of the European Union

European Commission and Council of the European Union v. Front populaire pour la libération de la Saguia el-Hamra et du Rio de oro (Front Polisario).

Autoren: Istrefi, Kushtrim Cebulak, Pola

Quelle: American Journal of International Law. Oct2025, Vol. 119 Issue 4, p651-659. 9p.

Schlagwörter: *SAHRAWI (African people)

Firma/Körperschaft: COURT of Justice of the European Union , EUROPEAN Union

Access to the EU Procurement Market for Bidders from Third Countries: A Lesson on the Meaning of Exclusive EU Competence.

Autoren: Weiß, Wolfgang Raitner, Sara-Alexandra

Quelle: European Procurement & Public Private Partnership Law Review. 2025, Vol. 20 Issue 2, p170-184. 15p.

Schlagwörter: *SUBSIDIES, *LEGAL compliance, *LETTING of contracts, *INTERNATIONAL law, *INTERNATIONAL competition, LEGAL judgments

Firma/Körperschaft: EUROPEAN Union , COURT of Justice of the European Union

Collective Rights, Competition, and Self-Employed Workers in the EU: Recent Developments and Ongoing Problems.

Autoren: GRAMANO, Elena¹ elena.gramano@unibocconi.it

Quelle: International Journal of Comparative Labour Law & Industrial Relations. 2025, Vol. 41 Issue 2, p135-156. 22p.

Schlagwörter: *ANTITRUST law, *FREELANCERS, *COLLECTIVE labor agreements, GROUP rights, JUDGE-made law, CIVIL rights

Geografische Kategorien: ALBANY (N.Y.)

Firma/Körperschaft: COURT of Justice of the European Union

Mapping reversals: an empirical account of Margrethe Vestager’s track record before the Court of Justice of the European Union.

Autoren: Schrepel, Thibault Parrish, Janneke

Quelle: European Competition Journal. Jun2025, p1-135. 135p.

Schlagwörter: *ANTITRUST law, *SUBSIDIES, *MERGERS & acquisitions, COURTS

Firma/Körperschaft: COURT of Justice of the European Union , EUROPEAN Union

People: VESTAGER, Margrethe, 1968-

The Application of Art. 31 of Regulation (EU) 2015/848 to Cross-Border Triangular Payments. A Critical Appraisal, a Comment on the Van Buggenhout Case (C‑251/12) and a Proposal for a Better Regulation.

Autoren: Mangano, Renato¹ (AUTHOR) renato.mangano@unipa.it

Quelle: European Business Organization Law Review. Sep2025, Vol. 26 Issue 3, p567-589. 23p.

Schlagwörter: *CROSS border transactions, *BANKRUPTCY, *INTERMEDIATION (Finance), *INTERNATIONAL business enterprises

Firma/Körperschaft: COURT of Justice of the European Union , EUROPEAN Union

Confession, death and disbelief: interrogating the asylum cases of the Court of Justice of the European Union.

Autoren: Tuominen, Iiris¹ iiris.tuominen@ulapland.fi

Quelle: Social Identities. Sep2025, Vol. 31 Issue 5, p567-583. 17p.

Schlagwörter: *RIGHT of asylum, *SEXUAL minorities, *TRUTHFULNESS & falsehood

Firma/Körperschaft: COURT of Justice of the European Union

People: FOUCAULT, Michel, 1926-1984

LA TRANSPOSICIÓN DE LA DIRECTIVA 2011/92/UE A EXAMEN: LA CUESTIÓN PREJUDICIAL PLANTEADA POR EL TSJ DE GALICIA (STJUE DE 1 DE AGOSTO DE 2025, C-4671/24).

Alternate Title: CHALLENGING THE TRANSPOSITION OF DIRECTIVE 2011/92/EU: THE PRELIMINARY RULING REFERRED BY THE GALICIAN HIGH COURT (CJEU JUDGMENT OF 1 AUGUST 2025, C-4671/24).

Autoren: Martínez, Teresa Roa¹

Quelle: Actualidad Jurídica Ambiental. sep2025, Issue 159, p1-44. 44p.

Schlagwörter: *ENVIRONMENTAL impact analysis, *LEGAL judgments, *POLITICAL participation, *COURTS, *WIND power industry, *STATUTES

Geografische Kategorien: GALICIA (Spain : Region)

Firma/Körperschaft: COURT of Justice of the European Union , EUROPEAN Union

Subsidiarity and Public Reason: Two Cheers Are Quite Enough.

Autoren: Follesdal, Andreas¹ (AUTHOR) andreas.follesdal@jus.uio.no

Quelle: Journal of Social Philosophy. Sep2025, Vol. 56 Issue 3, p401-411. 11p.

Schlagwörter: *SUBSIDIARITY, *DELIBERATION, *GOVERNMENT accountability, *APPLICABLE laws, *POWER (Social sciences), EUROPEAN Convention on Human Rights

Firma/Körperschaft: COURT of Justice of the European Union , EUROPEAN Union

Encrochat and Sky ECC Data as Evidence in Criminal Proceedings in Light of the CJEU Decision.

Autoren: Bajović, Vanja Ćorić, Vesna

Quelle: European Journal of Crime, Criminal Law & Criminal Justice. 2025, Vol. 33 Issue 3, p235-262. 28p.

Schlagwörter: *CRIMINAL procedure, *CRIMINAL law

Firma/Körperschaft: COURT of Justice of the European Union , EUROPEAN Court of Human Rights , EUROPEAN Union

CJEU case law as a source of law in national courts: language and multilingualism

Autoren: Derlén, Mattias, 1976

Quelle: International Journal of Language & Law (JLL). 13:50-70

Schlagwörter: multilingual interpretation, textualization of precedent, Court of Justice of the European Union, CJEU, national courts, europarätt, european law

Dateibeschreibung: electronic

Zugangs-URL: https://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-228093
https://doi.org/10.14762/jll.2024.050

Gender Equality: Recent Reactions From the CJEU in the Context of the Right to Asylum - Afghan Women's Case law and the new Taliban Regime.

Autoren: Pacheco, Fátima Alves, Dora

Quelle: Proceedings of the International Conference on Gender Research (ICGR). 2025, Vol. 8 Issue 1, p313-318. 6p.

Schlagwörter: *AFGHANS, *RIGHT of asylum, *SEX discrimination, *POLITICAL refugees, *JUDGE-made law, *GENDER inequality, *SOLIDARITY

Firma/Körperschaft: COURT of Justice of the European Union

LA NO LIMITACIÓN DEL DERECHO A LA DEDUCCIÓN DEL IVA EN ARAS A GARANTIZAR EL PRINCIPIO DE NEUTRALIDAD: LA STJUE DE 4 DE OCTUBRE DE 2024, C-475/23.

Autoren: Gil García, Elizabeth¹

Quelle: Revista Técnica Tributaria. ene-mar2025, Vol. 1 Issue 148, p283-288. 6p.

Schlagwörter: *TAX exemption, *CONSUMPTION tax, *TAXATION, NEUTRALITY, EUROPEAN integration, COURTS, LEGAL judgments, LEGAL documents

Firma/Körperschaft: COURT of Justice of the European Union , EUROPEAN Union