Den internationella rätten utgörs av mellanstatliga samarbeten mellan suveräna stater på olika områden. De suveräna staterna har exklusiv behörighet att lagstifta inom sina territorier och således har ingen annan stat rätt att stifta lagar som blir gällande på en annans stats territorium. Denna exklusiva rätt till självbestämmande benämns territorialitetsprincipen. På den internationella skatterättens område innebär territorialitetsprincipen att en stat har rätt att beskatta all inkomst som har ett samband med den staten. Detta görs genom att obegränsat skattskyldiga beskattas för all sin inkomst oavsett var den uppstått och begränsat skattskyldiga beskattas endast för den inkomst som uppkommit i den staten. Då en självständig stat överlämnar en del av sin suveränitet till ett sådant internationellt samarbete som till exempel EG utgör, splittras det i internationell rätt vedertagna territorialitetsbegreppet eftersom den exklusiva lagstiftningskompetensen i viss mån måste delas med EG: s lagstiftande makt. Etableringsfriheten som stadgas i artiklarna 43 EG och 48 EG utgör en del av de åtaganden som medlemsstaterna måste beakta efter inträdet i EG. Medlemsstaterna får därigenom inte i sin nationella lagstiftning ha åtgärder som inskränker gemenskapsmedborgares och bolags rätt till fri etablering. Med tanke på att beaktandet av EG-rätten föranleder att territorialitetsbegreppet splittras kan det ifrågasättas om territorialitetsprincipen har någon ställning i EG-rätten. Härav är det även av intresse att utreda hu-ruvida territorialitetsprincipen kan utgöra en självständig rättfärdigandegrund av nationellt inskränkande åtgärder som anses strida mot etableringsfriheten. Trots att det råder osäkerhet kring huruvida territorialitetsprincipen utgör en självständig rättfärdigandegrund eller inte åberopar medlemsstater principen på grund av att EG-domstolen erkänt principen i ett mål rörande etableringsfrihet. Därav kan territorialitetsprincipens ställning som rättfärdigandegrund inte enkelt avfärdas. Vi anser dock inte att territorialitetsprincipen har en ställning som självständig rättfärdigandegrund av nationell lagstiftning som inskränker etableringsfriheten i artiklarna 43 EG och 48 EG. Territorialitetsprincipen fördelar enbart upp beskattningsbehörigheten mellan medlemsstaterna och har enligt oss samma definition inom EG-rätten som den har i den internationella skatterätten. På grund av att territorialitetsprincipen i internationell skatterätt endast används för att definiera en stats beskattningsbehörighet anser vi att principen inte går att använda som stöd för att neka en gemenskapsmedborgare eller ett bolag en skatteförmån enbart med hänvisning till principen. / International law is composed by cooperation between sovereign states within different areas. Sovereign states have the power to legislate within their territories and because of this no other state can make binding laws on another state’s territory. This sovereign right to legislate is known as the principle of territoriality. Within international tax law the principle of territoriality means that a state has the right to taxation within its territory on all income related to that state. This means that those liable to full taxation are taxed on all their income regardless of where the income is earned and those liable to limited taxation are only taxed on income earned in that particular state. When a sovereign state gives up parts of its sovereignty to the European Community (EC), which is a part of the international cooperation among states, the concept of territoriality is fragmentized since the exclusive legislative power that a state holds must be shared with the legislative power of the EC. The freedom of establishment in articles 43 EC and 48 EC must be respected by the Member States since they through the admission of the EC granted that they would not apply laws that restricted the right for community citizens and companies to establish themselves in other member states than their own. With the limitation of the state’s sovereignty the term of territoriality becomes vaguer and it can be ques-tioned if the principle of territoriality has a position within EC law. It is also interesting to examine whether the principle can be seen as a justification for national law that is in conflict with the freedom of establishment or not. Even though there is some uncertainty whether the principle of territoriality can be seen as a valid justification or not the member states are still trying to invoke it. Since the European Court of Justice recognized the principle of territoriality in a case concerning the right to freedom of establishment it can not easily be dismissed. We do not, however, consider the principle of territoriality to be an independent justification for laws that are in conflict with the freedom of establishment in articles 43 EC and 48 EC. We believe that the principle only attributes the right to taxation between the Member States and that the principle is defined as in international tax law. Because the principle is given this definition it can only be used to define a states ability to taxation. We believe that the principle can not be relied upon to deny a Community citizen or a company a right to a tax relief.

<p>Den internationella rätten utgörs av mellanstatliga samarbeten mellan suveräna stater på olika områden. De suveräna staterna har exklusiv behörighet att lagstifta inom sina territorier och således har ingen annan stat rätt att stifta lagar som blir gällande på en annans stats territorium. Denna exklusiva rätt till självbestämmande benämns territorialitetsprincipen. På den internationella skatterättens område innebär territorialitetsprincipen att en stat har rätt att beskatta all inkomst som har ett samband med den staten. Detta görs genom att obegränsat skattskyldiga beskattas för all sin inkomst oavsett var den uppstått och begränsat skattskyldiga beskattas endast för den inkomst som uppkommit i den staten.</p><p>Då en självständig stat överlämnar en del av sin suveränitet till ett sådant internationellt samarbete som till exempel EG utgör, splittras det i internationell rätt vedertagna territorialitetsbegreppet eftersom den exklusiva lagstiftningskompetensen i viss mån måste delas med EG: s lagstiftande makt. Etableringsfriheten som stadgas i artiklarna 43 EG och 48 EG utgör en del av de åtaganden som medlemsstaterna måste beakta efter inträdet i EG. Medlemsstaterna får därigenom inte i sin nationella lagstiftning ha åtgärder som inskränker gemenskapsmedborgares och bolags rätt till fri etablering. Med tanke på att beaktandet av EG-rätten föranleder att territorialitetsbegreppet splittras kan det ifrågasättas om territorialitetsprincipen har någon ställning i EG-rätten. Härav är det även av intresse att utreda hu-ruvida territorialitetsprincipen kan utgöra en självständig rättfärdigandegrund av nationellt inskränkande åtgärder som anses strida mot etableringsfriheten.</p><p>Trots att det råder osäkerhet kring huruvida territorialitetsprincipen utgör en självständig rättfärdigandegrund eller inte åberopar medlemsstater principen på grund av att EG-domstolen erkänt principen i ett mål rörande etableringsfrihet. Därav kan territorialitetsprincipens ställning som rättfärdigandegrund inte enkelt avfärdas.</p><p>Vi anser dock inte att territorialitetsprincipen har en ställning som självständig rättfärdigandegrund av nationell lagstiftning som inskränker etableringsfriheten i artiklarna 43 EG och 48 EG. Territorialitetsprincipen fördelar enbart upp beskattningsbehörigheten mellan medlemsstaterna och har enligt oss samma definition inom EG-rätten som den har i den internationella skatterätten. På grund av att territorialitetsprincipen i internationell skatterätt endast används för att definiera en stats beskattningsbehörighet anser vi att principen inte går att använda som stöd för att neka en gemenskapsmedborgare eller ett bolag en skatteförmån enbart med hänvisning till principen.</p> / <p>International law is composed by cooperation between sovereign states within different areas. Sovereign states have the power to legislate within their territories and because of this no other state can make binding laws on another state’s territory. This sovereign right to legislate is known as the principle of territoriality. Within international tax law the principle of territoriality means that a state has the right to taxation within its territory on all income related to that state. This means that those liable to full taxation are taxed on all their income regardless of where the income is earned and those liable to limited taxation are only taxed on income earned in that particular state.</p><p>When a sovereign state gives up parts of its sovereignty to the European Community (EC), which is a part of the international cooperation among states, the concept of territoriality is fragmentized since the exclusive legislative power that a state holds must be shared with the legislative power of the EC. The freedom of establishment in articles 43 EC and 48 EC must be respected by the Member States since they through the admission of the EC granted that they would not apply laws that restricted the right for community citizens and companies to establish themselves in other member states than their own. With the limitation of the state’s sovereignty the term of territoriality becomes vaguer and it can be ques-tioned if the principle of territoriality has a position within EC law. It is also interesting to examine whether the principle can be seen as a justification for national law that is in conflict with the freedom of establishment or not.</p><p>Even though there is some uncertainty whether the principle of territoriality can be seen as a valid justification or not the member states are still trying to invoke it. Since the European Court of Justice recognized the principle of territoriality in a case concerning the right to freedom of establishment it can not easily be dismissed.</p><p>We do not, however, consider the principle of territoriality to be an independent justification for laws that are in conflict with the freedom of establishment in articles 43 EC and 48 EC. We believe that the principle only attributes the right to taxation between the Member States and that the principle is defined as in international tax law. Because the principle is given this definition it can only be used to define a states ability to taxation. We believe that the principle can not be relied upon to deny a Community citizen or a company a right to a tax relief.</p>

The aim of the present thesis is to examine an impact of reproductive and recording technique and of the global network of the Internet on the institute of collective management of copyright and related rights which forms traditional part of the system of copyright law. Firstly, the thesis embeds an issue of the institute of collective management into the appropriate legal framework and historical context. The delimitation of collective management's purpose follows; an emphasis is placed on the position of the collective manager of copyright as an intermediary between the competing interests of the right holders and interests of users. It is explained that the change of manners of communication of the work to the public from "point-to-mass" to "point-to-point" tends to weaken such position. The real and legal monopoly of collective management is scrutinized and conclusions of academics drawn from the coexistence of copyright management companies on the market in the United States are contrasted in the following part of the thesis. The issue with licenses is addressed. The collision between the potential ubiquity of works made available on the Internet and the principle of territoriality (lex loci protectionis) is described and, simultaneously, legal issues connected with functioning of the system...

O objeto da pesquisa é o critério espacial da regra-matriz de incidência tributária. A pesquisa tem início nos enunciados do texto constitucional para avaliar se existem critérios espaciais constitucionais. Avançando no ciclo de positivação da norma jurídica, o estudo analisa o papel da lei complementar na função de dispor sobre conflitos de competência e suas possíveis relações com a determinação do critério espacial. Por fim, o estudo analisa o critério espacial na estrutura normativa da regra-matriz de incidência tributária. / The object of the research is the spatial criterion of matrix rule of tax incidence. The research starts in the text of Constitution to examine whether there are constitucional spatial criteria. Advancing in the positivization cycle of the legal norm, the study examines the role of complementary law in the function of dispose about conflicts of jurisdiction and possible relationships with determining the spatial criterion. Finally, the study analyzes the spatial criterion in the structure of the matrix rule of tax incidence.

O objeto da pesquisa é o critério espacial da regra-matriz de incidência tributária. A pesquisa tem início nos enunciados do texto constitucional para avaliar se existem critérios espaciais constitucionais. Avançando no ciclo de positivação da norma jurídica, o estudo analisa o papel da lei complementar na função de dispor sobre conflitos de competência e suas possíveis relações com a determinação do critério espacial. Por fim, o estudo analisa o critério espacial na estrutura normativa da regra-matriz de incidência tributária. / The object of the research is the spatial criterion of matrix rule of tax incidence. The research starts in the text of Constitution to examine whether there are constitucional spatial criteria. Advancing in the positivization cycle of the legal norm, the study examines the role of complementary law in the function of dispose about conflicts of jurisdiction and possible relationships with determining the spatial criterion. Finally, the study analyzes the spatial criterion in the structure of the matrix rule of tax incidence.

The diploma thesis deals with trademark protection in the system of Community and US law by using the scientific comparative method. The Community trademark is used as the comparatum and the federal trademark as the comparandum. The main goal of the thesis is the comparison of the EU and US perspective on the trademark as one of the subjects of industrial rights. To reach the set goal, the key aspects of the trademark protection are fully discussed in compared legal systems. The first part of the thesis represents the theoretical introduction into the field of trademarks. Here, the historical development is summarized, the evolvement of the single community protection together with principles of trademark protection in the USA are explained, completed by a summary of the sources of law in compared legal systems. In the main part of the thesis, the trademark in both legal systems is discussed, starting with the trademark definition according to both the Community and US law together with the key international treaties; followed by an explanation of different trademark types with an emphasis on non-traditional trademarks; right to trademark; Community and US trademark registration compared to the international registration; trademark use; and concluding with the rights the trademark holder possesses.

Made available in DSpace on 2016-04-26T20:21:11Z (GMT). No. of bitstreams: 1 Lucas Galvao de Britto.pdf: 1356483 bytes, checksum: da73d05015996a2d841a7d4e9a63f490 (MD5) Previous issue date: 2012-10-05 / Conselho Nacional de Desenvolvimento Científico e Tecnológico / This study's purpose is the spatial criterion of the matrix-norm of tax incidence. Investigates it from an hermeneutic-analytical point of view, departing from the understanding of how spatial categories help humans in understanding the objects of experience, in order to isolate and transpose these categories to the study of law, testing them with the established theory of place of crime and conducting the analysis results for the formulation of a theory of the place of tribute / Esta pesquisa tem por objeto o critério espacial da regra-matriz de incidência tributária. Investiga-o desde um ponto de vista analítico- hemenêutico para, a partir da compreensão de como as categorias espaciais ajudam o ser humano na compreensão dos objetos da experiência,transpor as categorias isolada são direito,testando-as com a já estabelecida teoria do lugar do crime e, conduzindo os resultados da análise para a formação de uma teoria do lugar do tributo

1 Abstract Trademarks and their territorial limits The purpose of my thesis is to analyze the ways that are used for overcoming territorial limits of trademarks, to point out the pros and cons of these methods. Likewise, I'd like to point out the fact that the various systems of trademarks - national and international systems and system of Community trade mark are interconnected and they complete each other. Therefore, it is necessary to focus on the quality of national legislation, to match the European Union standards and international standards, as well. I chose this topic, because the issue of trademarks is in my opinion very interesting, I like the fact that they can connect designers and businessmen, I am fascinated by their overlap into the art sphere, too. The topic of marks is very broad and quite specific, for understandable reasons it cannot be given so much time within the subjects taught at the Faculty. Also this was one of the reasons I chose this topic. My work is divided into six major thematic units, together there are 25 chapters, some of them are further divided into subchapters and sections. In the first part, which corresponds to the first and the second chapter, I try to out the trademarks as an institution in a wider context of intellectual property rights and industrial property...