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1	Legal mechanisms for the European Union to participate in the decision-making of multilateral fora in the field of maritime affairs Hong, Wei-Sheng January 2014 (has links) The European Union (EU) increasingly participates in various arrangements at the international level in order to further the objectives of the Union. Yet, such participation poses challenges in terms of ensuring that the EU has an effective voice, whilst also ensuring certainty and clarity for other participants. This thesis focuses on the EU’s participation in the decision-making processes of multilateral fora in the field of maritime affairs in order to examine how these challenges can be met. The thesis explores the legal mechanisms in both EU law and international law that accommodate the ability of the EU to participate in international arrangements. It will consider whether these mechanisms ensure clarity and certainty to the key actors involved and whether consistency exists between the internal and external mechanisms. Through collecting, examining, and analysing historical and contemporary materials relating to the shaping and operating of the internal and external legal mechanisms, this thesis aims to explain and analyse how the legal mechanisms are established and how they can be adapted to meet the challenges facing the EU, its Member States, third States, and international institutions in a clearer and more consistent manner. The research diagnoses several key factors that have contributed to the possible ambiguity, uncertainty, and inconsistency of these mechanisms, including the evolving nature of shared competence and a heavy reliance on the Court of Justice in ascertaining and safeguarding the contours of the EU legal order and its interface with the international legal order. It then examines how the internal legal mechanisms have been projected externally, by using selected case studies of the participation of the EU in the International Maritime Organisation, the United Nations Convention on the Law of the Sea, the Food and Agriculture Organisation of the United Nations, and Regional Fisheries Management Organisations. This thesis illustrates that although various mechanisms have been adopted internally and externally to tackle the challenges facing the EU’s participation, several sets of asymmetries can be found across different legal mechanisms. The thesis evaluates the strengths and weaknesses of these mechanisms and it further suggests that adopting the mixed-participation mode for the EU and its Member States to participate in the multilateral fora may be preferable, or indeed necessary, even in areas where the EU enjoys an exclusive competence. 343.09
2	從行政過程論稅務調查-以所得稅為中心 / A study of tax investigation from the perspective of administrative process with a focus on the income tax 劉麗霞, Liu, Li Hsia Unknown Date (has links) 我國所得稅係採年度申報自繳制度，具有大量、反覆之特性，因此稅捐稽徵機關在所得稅申報期間之前，即已進行各種課稅資訊之蒐集活動，除藉此定出各類所得、費用標準，以作為核課依據外，嗣人民申報其年度所得稅後，即將蒐集之課稅資料與申報資料互相勾稽，作為選定事後審查對象及釐正申報資料與核定所得額之依據；當年度之所得稅申報資料及核定情形復又成為次一年度之課稅基本資料來源及比較對象，二者環環相扣，互為因果關係，形成一個獨立體系，而得以單獨作為研究之對象。次為掌握稅務調查制度之全貌，必須對其作全面性之審視及檢討，故本文採用源自日本之行政法學研究方法「行政過程論」從實現稅務行政目的之過程，歸納、整理所得稅事前課稅資訊蒐集活動及事後審查階段之調查手段、程序、屬性、相關人之法律關係、調查效果及其救濟途徑，以宏觀角度檢視現行法制下之稅務調查制度，藉以發現問題並試圖提出解決方法或修法建議。 / Taiwan adopts an annual self-reporting system for income tax return. Such reporting system involves massive and recurrent information. Hence tax authorities would collect all kinds of tax information before the annual income tax reporting period and use such information to set out the norms for different types of income and expenses as basis for taxation. Upon receiving the annual income tax returns filed by taxpayers, tax officers would check the filed data against the collected tax information, and based on the results, determine the taxpayers to be audited and the assessed income tax. The information contained in an annual income tax return and the results of assessment become the source of basic tax information and comparison for following year’s return. Hence income tax returns of two successive years are interrelated and can form discrete units for research purpose. In order to grasp the full view of the tax investigation system, comprehensive examination of the system is necessary. Thus this study employs the methodology of the “theory of administrative process” originated in Japan to examine the tax investigation system under the prevailing law in a macroscopic manner, from the process of tax administration, pre-filing tax information collection, the means, procedure and attributes of post-filing investigation, legal relationship of the parties concerned, to the effect of investigation and remedies available. This study attempts to discover problems, and based on which, propose solutions or suggestions for regulatory amendment. 行政過程論行政調查強制調查任意調查協力義務令狀主義不自證己罪原則正當法律程序課稅資料 administrative inspection administrative investigation enforcement inspection non-enforcement inspection duty to co-operation the privilege against self-incrimination due process of law tax information
3	L’Union européenne et l’ordre international de l’aviation civile : la contribution de l'Union européenne aux évolutions contemporaines du droit aérien international / The European Union and International Civil Aviation : the contribution of the European Union to modern developments in International Aviation Law Correia, Vincent 10 December 2012 (has links) La redéfinition des conditions d’exercice de la souveraineté aérienne des États membres, par un transfert progressif de compétences au profit de l’Union européenne, ne peut être analysée uniquement en termes de dépossession et de réduction de leur puissance individuelle. Les compétences aériennes confiées à l’Union permettent l’affirmation de l’ensemble européen sur la scène internationale. Ce processus, mouvant et encore inachevé, se traduit par une prise en compte accrue de la spécificité européenne en matière d’aviation civile. Malgré des réticences certaines émanant aussi bien des États membres que des États tiers, l’Union s’érige progressivement au rang d’acteur de poids, capable d’influencer le contenu normatif du droit aérien contemporain, de la même manière que le font les puissances aériennes traditionnelles et notamment les États-Unis. Ces nouvelles tendances, révélatrices de la souplesse et de la plasticité de la convention de Chicago, permettent de dresser des perspectives quant aux possibles évolutions futures de l’ordre international de l’aviation civile. / The way in which the Member States have redefined the conditions regarding how they exercise their air sovereignty, by progressively transferring power to the European Union, cannot be viewed solely as them removing and reducing their individual powers. The powers conferred to the European Union in aviation matters are resulting in an affirmation of the international role of Europe as a whole. This on-going, and as yet incomplete process, may be seen in a greater recognition of the specific European aspect regarding Civil Aviation. In spite of the hesitance of Member States and non-member States, the European Union has progressively taken its place among the key players, able to influence developments in modern aviation law, in the same way as other established aviation authorities and especially the United States. These new trends reveal the flexibility and elasticity of the Chicago Convention and the potential future developments in International Civil Aviation. Accords « Ciel ouvert » Accords mixtes Ciel unique Convergence règlementaire Compétences externes Droit aérien Droit public Droit de l’Union européenne Liberté d’établissement Principe de coopération loyale Principe de souveraineté aérienne Reconnaissance par les tiers Régionalisme aérien Relations de voisinage Relations transatlantiques Sécurité aérienne Territoire de l’Union européenne « open skies » agreements Mixed agreements European aviation safety agency Single European sky Nationality clauses Regulatory convergence External competence Aviation law Public law Law of the European Union Liberalization of air carriage Freedom of establishment Internal market of civil aviation Duty of co-operation Principle of air sovereignty International recognition Regionalism in civil aviation Neighbourhood relations Transatlantic relations Aviation safety The territory of the European Union 340

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Legal mechanisms for the European Union to participate in the decision-making of multilateral fora in the field of maritime affairs

從行政過程論稅務調查-以所得稅為中心 / A study of tax investigation from the perspective of administrative process with a focus on the income tax