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Fundamental freedoms and VAT: an analysis based on the Credit Lyonnais caseSpies, Karoline 05 1900 (has links) (PDF)
In the Credit Lyonnais case, the CJEU concluded that the proportion of input VAT deduction on mixed-use goods and services is to be calculated by taking into account the output supplies carried out by establishments located within the same territory only. This interpretation of the VAT Directive leads to a different treatment of domestic and foreign branches and is, hence, questionable in the light of the freedom of establishment. This paper analyses the impact of the fundamental freedoms on VAT law in general and possible reasons behind the interpretation chosen by the Court in the Credit Lyonnais case more specifically.
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Laïcité et cultes / "Laïcité" and religionsMasvidal, Mandy 18 December 2014 (has links)
La France est une République laïque, elle garantit la liberté de conscience et le libre exercice du culte sous les réserves tenant à l'ordre public et à la protection des libertés d'autrui. Ainsi, la laïcité est un principe de notre République et la liberté cultuelle est une assise essentielle de toute démocratie. Dès lors, l'existence de rapports entre la laïcité et les cultes en France ne peut être remise en cause. Cependant, la France est marquée par un regain d'engouement de ses citoyens pour des croyances cultuelles. Légitimement, ces croyances cultuelles s'extériorisent au sein des domaines public et social. Cette extériorisation n'est pas toujours apaisée, elle entraine de vives incompréhensions voire une remise en cause du principe de laïcité. Un certain apaisement a vu le jour, sous l'impulsion de la Haute juridiction administrative et cette œuvre doit encore être poursuivie. Actuellement, certains domaines juridiques sont marqués par un embrasement entre le droit laïc et les cultes. Certes, sur certains sujets, il est toujours malaisé de s'immiscer au sein du for intérieur des individus, et le législateur ainsi que les pouvoirs publics semblent incommodés par ce problème. Pourtant, eu égard à la multiplication des conflits d'ordre cultuel et à l'apparition d'une certaine radicalisation, le législateur et les pouvoirs publics ont le devoir d'intervenir afin de rétablir un apaisement dans les rapports entre la laïcité et les cultes. / France is a "laïc" Republic, which garantees the right to freedom of conscience and the right to freedom of religion, provided public order and citizens rights and freedoms are protected. Thus, "la laïcité” is a principle of our Republic and religious freedom is an essential basis for any democracy. Therefore, the links which exist between "la laïcité" and religions in France can not be questionned. Besides, France is faced with a revival of religious beliefs and a renewed interest in religious matters.These religious beliefs are legitimately expressed in the public and social spheres. However, the way they are expressed is not always peaceful, it causes deep misunderstandings even a challenge to “laïcité”. Under the guidance of the High administrative jurisdiction there are signs of a will to calm things down, and we must continue this way. Nowadays, in some fields of the legal framework there are clashes between law, based on neutrality, and religions. As far as some subjects are concerned, interfering in people's conscience and inner self is certainly not easy and law makers and the authorities seem to feel uncomfortable faced with this problem. Yet, given the increasing number of conflicts involving law and religions and the emergence of more radical positions, law makers and the authorities have to get involved and interfere so as to restore a more peaceful relation between "laïcité" and religions.
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Burkaförbud : Rättfärdigad restriktion eller brott mot de grundläggande friheterna och mänskliga rättigheterna?Palmén Öhgren, Linda January 2012 (has links)
The fundamental freedoms and human rights is something the countries, and its citizens, of the European Union more or less take for granted. However, in recent years these rights have become a topic of discussion in the way that a debate about the Islamic headscarves has developed. This debate has resulted in that a number of countries, including France, have taken legislative measures to ban clothing that fully covers ones face. Out of these bans a discussion has arisen concerning the fundamental freedoms and human rights. These burqa bans, as it is labeled in the pubic debate, have been accused to wrongfully limit the individuals freedoms and human rights. This study therefore has the aim to analyze these burqa bans in relation to the European Union, United Nations and the Council of Europe’s general declarations concerning the fundamental freedoms and basic human rights. The main result of this study shows that these bans in fact is not a proportionally restrict in the fundamental freedoms and human rights. These results also are strengthened by the theoretical positions on freedom as put forth by Samuel Pufendorf and John Stuart Mill.
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Liberdades fundamentais e regionalização: reificação das relações de trabalho nos processos de integração econômica / Fundamental freeedoms and regionalization: reification of labor relations in the processes of economic integrationSantos, Fabrizio Cândia dos 14 March 2014 (has links)
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Previous issue date: 2014-03-14 / This work aims to analyze the legal regulation of labor relations taken in the core of regionalization processes undertaken through economic integration. We intend to demonstrate that the fundamental freedoms upon which are laid down the economic integration, in particular the free movement of workers, are not human freedoms, but derivation of the reification of human
relations. Although the main backdrop is the MERCOSUR, other regionalization scenarios are also part of the analysis. To make the diagnosis of the legal texts of economic integration of MERCOSUR, it starts from the Lukacsian conception of reification, using a critical perspective on regulatory texts that rule the labor relations in this economic bloc. Therefore, concepts of Marxian alienation and Weberian rationalization lead to understanding of this analysis. There is still an approach from a historical perspective about the formation of rights reified as a result of the implementation of the capitalist and its regional and global expansion. / O presente trabalho tem por objeto a análise da regulamentação jurídica das relações de trabalho tomadas no bojo dos processos de regionalização empreendidas por meio de integração econômica. Pretende-se demonstrar que as liberdades fundamentais sobre as quais se assentam a integração econômica, em especial a livre circulação de trabalhadores, não são liberdades humanas, mas sim derivação da reificação das relações humanas. Embora o pano de fundo principal seja o MERCOSUL, outros cenários de regionalização fazem parte também da análise. Para proceder à análise dos diplomas jurídicos que regem a integração econômica do Mercado do Sul, parte-se da concepção lukacsiana de reificação, utilizando-a em perspectiva crítica aos textos
normativos que regem as relações de trabalho no bloco econômico. Para tanto, concorrem os conceitos marxiano de alienação e weberiano de racionalização. Há ainda uma abordagem, sob
uma perspectiva histórica, da formação dos direitos reificados em decorrência da implementação do sistema capitalista e de sua expansão regional e global.
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Will the Fundamental Freedoms of EC Law Impose a Most-Favoured-Nation Obligation on Tax Treaties?Massi, Daniel January 2005 (has links)
This thesis examines whether the fundamental freedoms of the EC Treaty prescribe most-favoured-nation (MFN) treatment. The right to MFN treatment concerns the issue whether taxpayers resident in one Member State can “cherry-pick” the most beneficial tax treaty available to other taxpayers. Two issues of fundamental impor-tance are examined in this thesis. First, whether a resident of a Member State (A) who receives income in another Member State (B), can claim from that state, the most beneficial tax treaty available to a resident of a third Member State (C). Second, whether a resident can claim from his state of residence (A), the same tax treatment as provided in a tax treaty concluded by his state of residence and another Member State (C), when this tax treaty provides better treatment in terms of avoiding double taxa-tion in the state of residence than the tax treaty applicable to the source of income (B). The ECJ has held that discrimination arises only through the application of different rules to comparable situations or the application of the same rule to different situa-tions. The current state of EC law prohibits unequal treatment of residents and non-residents as well as residents who have exercised their rights to free movement in comparison to residents who have not. The condition is that they must be considered to be in comparable situations and that there is no objective difference to justify the difference in treatment. The ECJ has so far not ruled on the MFN issue. It is there-fore uncertain as to whether Member States are obligated to treat; 1) different non-resident taxpayers equally and, 2) whether Member States are prohibited from treat-ing their own residents differently when they exercise their rights to free movement in different Member States. This thesis identifies the requirements for the application of MFN treatment and ex-amines in which tax treaty provisions it is possible to apply MFN treatment. The ECJ, has in its case law, concluded that the application of tax treaties must be exer-cised in accordance EC law. It can be argued that a well-functioning internal market cannot allow bilateral tax treaties to provide preferential tax treatment to residents of one Member State, while denying it to residents of the remaining Member States. However, the application of MFN treatment could have far-reaching ramifications on the Member States’ existing tax treaty network. It is therefore fair to assume, as has been stated in other doctrinal opinions, that the ECJ will approach this issue care-fully when providing its interpretation on the matter.
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The Protection of children : the right to family right and how they can conflict.Sandin, Cimona January 2013 (has links)
Abstract This paper examines the right to family life and how it can conflict with the child’s right to protection against harm. The paper examines how the international community views the family and what rights the family has in international law. In addition to this, the paper also looks at the different family structure a family can have and it also examine whether there are a universal definition of family. Furthermore, the paper also talks about the children and the rights afforded to them and how the rights has developed through time. The concept of childhood is a much-debated issue. There have been debates on when the childhood begins but also on when it ends and the views of the States differs somewhat. Childhood is a concept that is heavy with different psychological, physical, religious and cultural believes and practices. When the States was working on the Convention on the Rights of the Child they had to try to consolidate the different views on both the beginning and the end of childhood but it proved to be problematic. To say that the childhood began at conception would have made the convention incompatible with the national law that allows abortion and it could therefore risk that some States did not sign the convention. They therefore made a compromise that meant that the States could keep their own definition on the beginning of childhood. The family as well as the well-being of the child is important and this is reflects in international law. This paper therefore also examines the articles in international and regional treaties concerning the family and the protection of the child. It also examines several cases from the European Court of Human Rights to illustrate how the Court has reasoned in cases where rights of the parents has been in conflict with the children’s rights and best interest. The conclusion drawn from this paper is that no set of rights weigh more than the other. They are both very important and if it is possible, the authorities shall try to balance them with each other. They have to have both what would be best for the child and the parents right to family life in mind. Even if the authorities have to remove a child from the parents care they need to have a reunification of the family as a ultimate goal to work towards.
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Will the Fundamental Freedoms of EC Law Impose a Most-Favoured-Nation Obligation on Tax Treaties?Massi, Daniel January 2005 (has links)
<p>This thesis examines whether the fundamental freedoms of the EC Treaty prescribe most-favoured-nation (MFN) treatment. The right to MFN treatment concerns the issue whether taxpayers resident in one Member State can “cherry-pick” the most beneficial tax treaty available to other taxpayers. Two issues of fundamental impor-tance are examined in this thesis. First, whether a resident of a Member State (A) who receives income in another Member State (B), can claim from that state, the most beneficial tax treaty available to a resident of a third Member State (C). Second, whether a resident can claim from his state of residence (A), the same tax treatment as provided in a tax treaty concluded by his state of residence and another Member State (C), when this tax treaty provides better treatment in terms of avoiding double taxa-tion in the state of residence than the tax treaty applicable to the source of income (B).</p><p>The ECJ has held that discrimination arises only through the application of different rules to comparable situations or the application of the same rule to different situa-tions. The current state of EC law prohibits unequal treatment of residents and non-residents as well as residents who have exercised their rights to free movement in comparison to residents who have not. The condition is that they must be considered to be in comparable situations and that there is no objective difference to justify the difference in treatment. The ECJ has so far not ruled on the MFN issue. It is there-fore uncertain as to whether Member States are obligated to treat; 1) different non-resident taxpayers equally and, 2) whether Member States are prohibited from treat-ing their own residents differently when they exercise their rights to free movement in different Member States.</p><p>This thesis identifies the requirements for the application of MFN treatment and ex-amines in which tax treaty provisions it is possible to apply MFN treatment. The ECJ, has in its case law, concluded that the application of tax treaties must be exer-cised in accordance EC law. It can be argued that a well-functioning internal market cannot allow bilateral tax treaties to provide preferential tax treatment to residents of one Member State, while denying it to residents of the remaining Member States. However, the application of MFN treatment could have far-reaching ramifications on the Member States’ existing tax treaty network. It is therefore fair to assume, as has been stated in other doctrinal opinions, that the ECJ will approach this issue care-fully when providing its interpretation on the matter.</p>
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Zákaz rasové diskriminace v judikatuře Evropského soudu pro lidská práva / The prohibition of discrimination on grounds of race in the case law of the European Court of Human RightsFalteisková, Sabina January 2014 (has links)
The Prohibition of Racial Discrimination in the Case Law of the European Court of Human Rights The subject of this thesis is the prohibition of racial discrimination on a regional scale, which is discussed in relation to the European Court of Human Rights and its case law. The aim of this work is to present the prohibition of racial discrimination, as embodied in the most important international legal documents from the beginning of the twentieth century with a special focus on the rules contained in the legal documents of the Council of Europe, and the protection granted by the European Court of Human Rights. Race and ethnicity is seen mainly in terms of the Roma ethnicity, which is obviously not the only one who is in Europe facing the racial discrimination. Given the scope of the thesis it is not possible to address more groups belonging to the above mentioned category. The subject matter is elaborated by methods such as compilation, comparison and partially also analysis. The introductory chapter of the thesis contains general interpretation of equality and non-discrimination with explanations of important terms and concepts. The next chapter provides an overview of the prohibition of racial discrimination in human rights documents of the key international organizations. Closer attention in this...
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Azyl a uprchlictví ve světle judikatury Evropského soudu pro lidská práva / Asylum and refugees in light of the case law of the European Court of Human RightsKubátová, Tereza January 2015 (has links)
- Asylum and refugees in the light of the case law of the European Court of Human Rights The thesis deals with issues of asylum and refugees in the context of the Convention for the Protection of Human Rights and Fundamental Freedoms and the case law of the European Court of Human Rights. The purpose of the thesis is to show a tight relationship between refugee law and protection of human rights. The text is divided into seven chapters. In the introduction, the terms asylum and refugees are distinguished and a refugee is defined according to the crucial document of international refugee law, the Convention relating to the Status of Refugees. The definition of a refugee is outlined using inclusion, cessation and exclusion clauses. The next chapter is dedicated to the rule of non-refoulement stated in the Article 33 of the Refugee Convention, which prohibits states from expelling and deporting a refugee back to a country, where his life or freedom is threatened. The following part focuses on the European Convention on Human Rights and its surveillance done by the European Court of Human Rights. This part also examines the procedural issues of dealing with complaints on breach of the European Convention on Human Rights. Key chapter six is split into subchapters according to relevant provisions of the...
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Kolektivní práva dle Evropské úmluvy o ochraně lidských práv a základních svobod / Collective rights under the European Convention for the Protection of Human Rights and Fundamental FreedomsHalušková, Gabriela January 2014 (has links)
This thesis focuses on the collective dimension of human rights. The focus of the interpretation is the analysis of the case law of the European Commission of Human Rights and the European Court of Human Rights. The work focuses on three rights protected by the European Convention on Human Rights. These rights are freedom of thought, conscience and religion, adjusted in Art. 9 of the ECHR, and the freedom of assembly and association, enshrined in Art. 11. The first part briefly describes the evolution of the concept of human rights. More is devoted to two different sources, which had a great influence on rather individualistic conception of human rights. This is the Reformation and the Enlightenment. It also describes the documents, in which the human rights were firstly enshrined. These are the American Declaration of Independence, the Virginia Declaration of Rights, the Charter of Rights and the French Declaration of the Rights of Man and of the Citizen. In addition, it focuses on the adoption of the first international documents containing provisions on human rights, and on whether in these conventions or declarations the collective rights are enshrined. The conclusion of the first chapter presents the definitions of collective rights and also counter- arguments which are heard against this...
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