This thesis, examines three research questions concerning the coherence between the European Union (EU) rules about State aid for environmental protection and the “polluter-pays-principle” (PPP) in the context of the free allocation practice in the European Union Emissions Trading System (EU ETS).  The aim of the first research question is to study whether the free allocation of emission rights within the EU ETS is compatible with the EU State aid rules. The conclusion to this research question is that the free allocation practice does fulfil the criteria to constitute State aid but that the Commission has permitted derogations against this prohibition, provided certain conditions such as necessity and proportionality are fulfilled.   The second research question is whether the free allocation method is compatible with the PPP. The PPP can be divided into an economic dimension and a legal dimension and it is concluded that the free allocation practice is contrary to at least the legal dimension of the PPP. According to the OECD, exceptions from the principle can be made but the EU has not established conditions for when such derogations from the PPP can be made.   The third research question concerns the compatibility between the EU State aid rules and the PPP. Generally there is no disharmony between the State aid rules and the PPP, since the PPP should not be seen as a mere prohibition against aid to polluters, but can also be considered a complement to State aid rules. However in the specific case of the free allocation rules in the EU ETS, State aid measures contrary to the PPP are carried out. Since the EU has not established conditions for whether derogations from the PPP can be made, it is concluded that the free allocation practice within the EU ETS does expose a disharmony between the PPP and the State aid rules. It is suggested that the EU clarifies the conditions for permitting derogations from the PPP, in preparation for the fourth phase of the EU ETS.

L'étude comparée des jurisprudences françaises et espagnoles dans l'application du droit des aides d'État révèle que le juge national ne constitue pas un obstacle à l'effectivité du droit de l'Union européenne en ce domaine. Tant les juridictions espagnoles que leurs homologues françaises maîtrisent dorénavant les exigences du contrôle de légalité des aides d'État. En effet, elles ont pleinement assimilé leur double rôle de contrôle de la notification et d'interprétation de la notion d'aide. En revanche, les juridictions françaises et espagnoles tirent de manière incomplète les conséquences de l'illégalité d'une aide d'État. Elles veillent à garantir la suppression des aides illégales et à l'exécution des décisions de récupération de la Commission. Néanmoins, la pratique des mesures provisoires et l'engagement de la responsabilité de l'État, du fait de l'octroi d'aides illégales, demeurent faibles à cause d'une interprétation stricte des critères d'application. / The comparative study of French and Spanish cases law for State aid enforcement reveals that national judge does not represent a hurdle to European Union law effectiveness in this field. Spanish courts and French courts now master effectiveness of State aid control. Indeed, they have fully understood their double task consisting in the notification control and the interpretation of State aid notion. However, French and Spanish courts incompletely draw consequences of an unlawful State aid. They make sure to guarantee the enforcement of illegal State aids cancellations and the implementation of Commission decisions ordering recovery. Nevertheless, interim measures practice and State liability due to the granting of illegal aids remains low because of a strict interpretation of application criteria.

Subsidijos yra vienas iš sudėtingiausių ir daugiausia ginčų sukeliančių tarptautinės teisės klausimų. Viena vertus, vyriausybės teikia subsidijas siekdamos visiškai teisėtų nacionalinės ekonominės ir socialinės politikos tikslų. Tačiau, kita vertus, subsidijos gali sukelti nenumatytus tarptautinės prekybos iškraipymus. Dėl jų neigiamo poveikio subsidijos yra sudėtingo tarptautinės ir viršvalstybinės teisės normų rinkinio, kuriuo siekiama atskirti ir reguliuoti „nesąžiningas“ subsidijas, subjektas. Šiame magistro darbe nagrinėjama apsaugos nuo neigiamo subsidijų poveikio prekybos partnerių interesams problematika, ieškant atsakymų į klausimus, kodėl apsauga yra būtent tokia, ir ar subsidijų (ir joms atsverti taikomų kompensacinių muitų) naudojimą reglamentuojančios taisyklės yra pakankamos. / Subsidies are one of the most complicated and contentious questions in international law. On the one hand, subsidies are used by governments to serve fully legitimate objectives of national economic and social policy. On the other hand, however, subsidies may create unintended distortions in international trade. Due to adverse effects subsidies are the subject to an intricate set of legal rules of international and supra-national law, which attempts to distinguish and regulate „unfair“ subsidies. This master‘s thesis examines the issue of protection from adverse effects on the interests of trading partners, attempting to answer the questions, why this is the case and whether the disciplines governing the use of subsidies – and countervailing duties to offset them – is complete.

This is a thesis about Lutherans and their schools in Australia. There have been Lutheran schools in Australia for more than 170 years. The first three schools were established in 1839. Currently there are eighty-three Lutheran schools with total enrolments of approximately 37 000 students. In the intervening period there have been two great waves of development. The first began with the first schools in 1839 and reached its climax at the end of the nineteenth century before the advent of state schools and the anti-German sentiment of the Great War caused a period of decline. The second wave, fuelled by government funding and some disillusionment with state schools, gathered its momentum in the last half of the twentieth century and is still in full flow. This thesis deals with the first wave, the eighty years of Lutheran schooling history from 1839 to 1919. It is an exercise in educational historiography and takes a biographical approach. According to its title it focuses on the lives and roles of the male leaders who dominated the church’s educational endeavours during this period. The subjects of the eight biographies are chosen to be representative of regions, eras and issues. They are: August Kavel, the founder of Australian Lutheranism and its schooling system; Daniel Fritzsche, the first Lutheran tertiary educator; Wilhelm Boehm, founder of the Hahndorf Academy in South Australia; Rudolph Ey, a Lutheran pastor and teacher in South Australia; Theodor Langebecker, a Queensland Lutheran pastor and educator; Carl Krichauff, a Lutheran teacher and journalist; Wilhelm Peters, the founder of Concordia College in Adelaide; Georg Leidig, the founder of Immanuel College in Adelaide. The main themes pertaining to Lutheran schooling which the thesis explores are: relations between church and state; relations between schools and the church; schools adjusting to mainstream educational realities; preservation of distinctive traits; regional contrasts; teacher formation and educational standards; American influences; German roots. As a thesis this history attempts to establish, by means of a number of biographies and the exploration of various themes, the answer to a basic question: what were the main events, issues, personalities and forces which impinged on Lutheran schooling in its first eighty years in Australia and how did they contribute to its unique character?

Made available in DSpace on 2014-06-12T17:20:15Z (GMT). No. of bitstreams: 2 arquivo6337_1.pdf: 1852074 bytes, checksum: 5b41fbbd07540daacc2799f86928126c (MD5) license.txt: 1748 bytes, checksum: 8a4605be74aa9ea9d79846c1fba20a33 (MD5) Previous issue date: 2009 / Este trabalho tem como objeto o estudo da concorrência fiscal internacional, tratando a tributação como instrumento de regulação econômica no aumento de competitividade do mercado internacional e entre países. Analisando diferentes institutos relacionados à concessão de incentivos fiscais aos agentes econômicos, compara os regimes de controle e as perspectivas globais. Ao situar o Estado contemporâneo como agente regulador, examina a função reguladora da tributação. Por meio dos métodos hipotético-dedutivo, bibliográfico e dissertativo-argumentativo, e baseando-se na relação entre o direito econômico (e, dentro deste, o direito concorrencial), o direito financeiro, o direito tributário e o direito internacional, o trabalho pretende situar a atuação do Estado brasileiro no plano da concorrência institucional existente entre os sistemas tributários. Demonstrando problemas de ordem pragmática, procura distinguir os regimes de controle e o caso brasileiro, que não pode se submeter aos mesmos institutos criados em blocos de integração. A tese está dividida em quatro partes

The subject of this work is the system of investment incentives in the Czech Republic and it focuses on income tax allowances. Based on an analysis of the investment incentives law, income tax law, practical experience of the taxpayers and tax specialists, treatment of the matter by the Ministry of Finance of the Czech Republic or the Ministry of Industry and Trade of the Czech Republic and case law, the aim of this work is to identify problematic areas of the individual regulations and thus provide guidance to the taxpayers on reducing the risk of loss of an investment incentive in the form of income tax allowance. This work is divided into two parts. The first part characterises investment incentives and their development. It discusses the investment incentives law and focuses on investment incentives in the form of income tax allowances. The second part of this work incorporates a practical application of the regulations and case law. In conclusion, the problematic areas of the individual regulations are pointed out and explained.

Depuis la crise financière de 2008, la Commission a actualisé régulièrement les règles de l'Union européenne en matière d'aide d'Etat, en adoptant des « communications liées à la crise », dans l’objectif d’instaurer un cadre général de résolution des difficultés du secteur bancaire et de fournir des orientations détaillées concernant les critères de compatibilité avec le marché intérieur. Dans le cadre de la gestion de la crise des dettes souveraines, le déploiement des solidarités financières et monétaires, perçues comme des transcendances de l’intérêt général, a constitué, dans le champ substantiel, des conditions de légalité des actions étatiques et européennes en matière de stabilité et d’assistance financière. En outre, les réponses institutionnelles et étatiques se sont traduites par des réformes successives visant à remodeler le cadre réglementaire européen, en vue d’un renforcement du volet préventif du PSC, ainsi que d’une action corrective plus rigoureuse des politiques économiques et budgétaires dans le volet correctif. Par ailleurs, l’accumulation des déséquilibres macroéconomiques et financiers a révélé l’importance de renforcer les instruments de coordination et de surveillance des politiques structurelles et conjoncturelles, afin que les politiques budgétaires soient à long terme bénéfiques pour la croissance des Etats membres de l’Union. En outre, la contagion et les impacts de la crise bancaire de 2008 sur les marchés d'obligations ont conduit l’Union européenne à renforcer les exigences prudentielles applicables aux institutions financières et à adopter des mesures décisives en matière de réglementation et de surveillance financière. / Since the financial crisis of 2008, the Commission has regularly updated the EU rules on State aid, adopting « crisis-related communications », with the intention of establishing a general framework for Resolution of the difficulties of the banking sector and to provide detailed guidance on the criteria for compatibility with the internal market. In the management context of the sovereign debt crisis, the deployment of financial and monetary solidarities, perceived as supremacies of the general interest, constituted, in the substantial field, conditions for the legality of State and European Stability and financial assistance. In addition, institutional and governmental responses have resulted in successive reforms intended at reshaping the European regulatory framework, with a view to strengthening the preventive arm of the Stability Growth Pact (SGP), as well as corrective and rigorous economic action. Moreover, the accumulation of macroeconomic and financial imbalances has revealed the importance of strengthening the instruments for coordinating and monitoring structural and cyclical policies in order, for the budgetary policies to be beneficial for the growth of the Member States in the long term, Union. Moreover, the spread and the impact of the banking crisis of 2008 on the bond markets that have led the European Union to strengthen prudential requirements for financial institutions, and to adopt decisive measures in the field of regulation and financial supervision.

No description available.

General and individual exemptions in the provision of state aid under European law This diploma thesis refers to the European regulation of the provision of state aid by member states. Because of the fact that under certain circumstances state aid can affect the economic competition among concurrents both within a member state and within the internal market of the EU and thus have a significant bad influence on it, art. 107 subsection 1 of the Treaty on the Functioning of the European Union (TFEU) states a general interdiction of providing state aid by the memeber states. It defines state aid as financial aid in any form (direct grant, soft loan, tax allowance, interest subsidy etc.), payed out of financial ressources belonging to the state ("state" defined in a large sense as both the central state sphere and local government sphere), which give preferential treatment to certain companies or certain production sectors and thereby affects or may affect competition, and lastly which have an influence on business between the member states (have an effect on the internal market). Of course there have to be exemptions from this general interdiction. The exemptions are regulated in art. 107 subsection 2 TFEU (general exemptions) and 3 TFEU (individual exemptions). There are three general exemptions:...

In 2020, the corona virus was officially classified as a pandemic. Most countries’ economywas badly affected, and many companies were in need of state aid to survive. However, due to the European single market and its competition policy, the European commission has strict state aid rules. Hence, because of the circumstances, the commission implemented a temporary framework for state aid, which enabled for economic assistance that would normally not be in accordance with the competition policy. Because some countries had expressed concern for more generous state aid rules to threaten the single market, the commission needed to be strategic with their communication, in order for the member states to see it as necessary and legitimate. The aim of this study is to illustrate and analyze how the commission framed the temporary state aid rules to legitimize it. The method of use isframing analysis. The main results are that the two frames the commission used to legitimize the temporary state aid rules were that the crisis needed to be solved mutually, and the fact that it was an economic crisis. In conclusion, the commission framed the temporary state aidrules by alluding to common interests among the member states, such as the importance of European cooperation and the single market. They did this to legitimize the temporary state aid rules.