Spelling suggestions: "subject:"infringement procedure"" "subject:"infringements procedure""
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The Execution of Judgements of the European Court of Human Rights : A Reflection on Article 46.4 ECHREricson, Matilda January 2016 (has links)
No description available.
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Daňová diskriminace / Tax discriminationTecl, Jan January 2012 (has links)
The thesis focuses on the discriminatory treatments in the Czech tax law. The aim is to analyze the Czech Income Tax Act and the Value Added Tax Act to identify possible tax discriminations. The thesis studies infringement procedures leaded by the European Commission and it also studies cases of the European Commission against the Czech Republic on this matter and cases that can have impact on the Czech Republic because non discrimination is one of the primary principles of EU law. The identified discriminations should be removed in such a way that the Czech tax legislation does not discriminate against any group of taxpayers
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Česká republika jako žalovaná strana v řízeních před Soudním dvorem Evropské unie / The Czech Republic as a Respondent before the Court of Justice of the European UnionHubková, Pavlína January 2011 (has links)
This thesis presents the infringement procedures against Member States of the EU held before the Court of Justice of the EU. Particularly, it focuses on proceedings against the Czech Republic. The thesis analyses in detail the infringement procedure as such, including all conditions and requirements developed in case-law of the Court of Justice. Then it analyses concrete cases of actions brought against the Czech Republic.
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An essential need: Banishing permanently strict liability from the customs infringement procedures / Una necesidad imprescindible: Desterrar definitivamente el régimen de responsabilidad objetiva del infraccional aduaneroVarela, Andrés 12 April 2018 (has links)
This paper analyzes the strict liability system surviving in customs infringement procedures, the grounds for its existence or survival and its consequences. Also, the arguments against such system of liability attribution are examined. Thus, from such starting point, through a precise enumeration of statutory rebuttable presumptions whose intention can be presumed whenever it is difficult for Tax Authorities to prove such presumptions, I intend to find legal solutions to determine the grounds for its replacement without affecting the rights of the relevant individuals or legal entities when the customs infringements are decided. / El presente artículo aborda el estudio del régimen de responsabilidad objetiva que subsiste en materia infraccional aduanera, los fundamentos sostenidos para su existencia o pervivencia, y sus consecuencias. Asimismo, se desarrollan los argumentos contrarios a dicho régimen de imputación de la responsabilidad. Así, y partido de ello, se tratan de encontrar soluciones jurídicas que, sin vulneren los derechos de los administrados al juzgar las infracciones aduaneras, permitan resolver el fundamento de su sustitución, y ello, mediante un correcto establecimiento de presunciones legales relativas que permitan presumir la intención, cuando ella sea de difícil comprobación para el Fisco.
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Direct taxation and the internal market : assessing possibilities for a more balanced integrationYevgenyeva, Anzhela January 2013 (has links)
The role of the Court of Justice of the European Union in the process of direct tax integration in the European Union (EU) has been widely discussed in the academic literature, while another important actor, the European Commission, has attracted much less attention. The Commission’s input is commonly perceived to be limited to the right of legislative initiative. This study questions such an oversimplified interpretation and draws a more nuanced picture of EU tax harmonisation by integrating an analysis of the complex regulatory approaches adopted by the Commission for the establishment and smooth functioning of the Internal Market. It is argued that the past decade brought a notable change in the Court-dominated pattern of direct tax integration. This change is apparent first in the evolution of enforcement strategies under Articles 258 and 260 TFEU; and second, in the increased reliance upon non-binding regulatory measures. Both developments have strengthened the role of the Commission, supplying it with more possibilities for influencing national direct tax systems, despite the reluctance of Member States to agree upon legislative harmonisation. Against this background, the procedural and substantive problems associated with these instruments require closer examination. The normative scope of this research covers the key procedural problems related to the infringement procedure and non-binding regulatory measures. The empirical component explores the Commission’s enforcement and coordination practices, drawing particular attention to two case studies: the tax treatment of losses in cross-border situations and exit taxation. Following the analysis of enforcement and coordination in the field of direct taxation, the study argues the need and proposes potential solutions for (i) the developing of a more comprehensive procedural framework for the infringement procedure and non-binding regulatory acts; (ii) the strengthening of accountability mechanisms; and (iii) the enhancing of the effectiveness of their application.
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