The European Union was devised to promote competition in the international market environment and ensure balanced allocation of fiscal and political requirements of the Member States. Globalization has led to enabling tax environments through granting of tax benefits by EU Member jurisdictions intended to promote competition in attracting foreign investment, trade, and development. Multinational Corporations may often exploit these tax benefits through various tax arrangement provisions causing a loss of tax revenue. The European Commission is implored to oversee the tax ruling granted by the Member States that is distortionary to the internal market. The Notion of State aid rule Article 107(1) TFEU is adopted as part of the mechanism to combat distortions that leads to tax evasion and harmful tax competition.  This research is intended to analyse the Commission and the General Court’s approach to demonstrate illegal or unlawful State aid through varied and adaptive methodology to tackle emerging complex tax arrangements provisions of Multinational Corporations, notably the Amazon and Engie recent cases. This paper also discusses the identification of potential conflict of laws between the relevant general system of legal rule of the domestic tax legislation and EU Law. Specifically with regards to the determination of whether a tax benefit confers a tax advantage and subsequently if that advantage is deemed selective in nature in a transfer of financial asset undertaking under a certain domestic law. The dynamics of potential abuse of law and aid recovery with the general tax principle of Legality will also be explored.

O trabalho procura fazer conexões, não uma comparação, entre Machado de Assis, Oswald de Andrade e Paulo Emilio Salles Gomes, a partir de um foco temático específico, que diz respeito às intervenções dos três ficcionistas no processo histórico e literário de construção e destruição de uma imagem da classe dirigente brasileira. A tese contém análises de Dona Fernanda e do narrador de Quincas Borba enquanto seres de linguagem nos quais Machado cristalizou uma Weltanschauung dessa classe e do literato aderente a ela; João Miramar e o protagonista de Três mulheres de três pppês são tomados como duplos explícitos e inversos de Oswald e de Paulo Emilio; as expectativas públicas que os dois ficcionistas carregam enquanto rebentos da alta burguesia são purgadas e com os restos são construídas as personagens. Em Um homem sem profissão e em Cemitério, o intelectual de consciência cindida se torna portador da esperança de um mundo diverso do relatado. O trabalho crítico se pauta pela procura do ponto nevrálgico em que se encontram desmistificação ideológica e criação literária. / This thesis seeks to make conections, not a comparison, between Machado de Assis, Oswald de Andrade and Paulo Emilio Salles Gomes, through a specific thematic focus, that refers to the three writers interventions in the historical and literary process of the construction and destruction of an image of the Brazilian ruling class. The thesis contains analyses of Dona Fernanda and of the narrator of Quincas Borba as fictional beings in which Machado crystallized a Weltanschauung of this class and its literary adherents; João Miramar and the protagonist of Três mulheres de três pppês are taken as explicit and opposite doubles of Oswald and Paulo Emilio; the public expectations that the two fictionists carry as the rebellious offspring of the haute bourgeoisie are purged and from the remains the characters are constructed. In Um homem sem profissão and in Cemitério, the intellectual of divided conscience becomes a carrier of hope in a world different from the one narrated. The critical work is guided by the search for the nervous point in which ideological demystification and literary creation meet.

O trabalho procura fazer conexões, não uma comparação, entre Machado de Assis, Oswald de Andrade e Paulo Emilio Salles Gomes, a partir de um foco temático específico, que diz respeito às intervenções dos três ficcionistas no processo histórico e literário de construção e destruição de uma imagem da classe dirigente brasileira. A tese contém análises de Dona Fernanda e do narrador de Quincas Borba enquanto seres de linguagem nos quais Machado cristalizou uma Weltanschauung dessa classe e do literato aderente a ela; João Miramar e o protagonista de Três mulheres de três pppês são tomados como duplos explícitos e inversos de Oswald e de Paulo Emilio; as expectativas públicas que os dois ficcionistas carregam enquanto rebentos da alta burguesia são purgadas e com os restos são construídas as personagens. Em Um homem sem profissão e em Cemitério, o intelectual de consciência cindida se torna portador da esperança de um mundo diverso do relatado. O trabalho crítico se pauta pela procura do ponto nevrálgico em que se encontram desmistificação ideológica e criação literária. / This thesis seeks to make conections, not a comparison, between Machado de Assis, Oswald de Andrade and Paulo Emilio Salles Gomes, through a specific thematic focus, that refers to the three writers interventions in the historical and literary process of the construction and destruction of an image of the Brazilian ruling class. The thesis contains analyses of Dona Fernanda and of the narrator of Quincas Borba as fictional beings in which Machado crystallized a Weltanschauung of this class and its literary adherents; João Miramar and the protagonist of Três mulheres de três pppês are taken as explicit and opposite doubles of Oswald and Paulo Emilio; the public expectations that the two fictionists carry as the rebellious offspring of the haute bourgeoisie are purged and from the remains the characters are constructed. In Um homem sem profissão and in Cemitério, the intellectual of divided conscience becomes a carrier of hope in a world different from the one narrated. The critical work is guided by the search for the nervous point in which ideological demystification and literary creation meet.

A presente dissertação dedica-se ao estudo da relação entre a teoria e a prática do Supremo Tribunal Federal no que diz respeito aos limites da interpretação conforme a Constituição. A partir do confronto entre as principais lições doutrinárias sobre o tema e os acórdãos proferidos pela Corte nos processos do controle abstrato de constitucionalidade, verifica-se que os limites reconhecidos pela doutrina e pelo Tribunal não são obedecidos em muitos dos precedentes, casos nos quais tem-se a utilização da interpretação conforme como mecanismo de correção e integração judicial do direito. Nesse cenário, busca-se averiguar a legitimidade de tal conduta pelo aplicador do direito. Chega-se, assim, a conclusão de que, nos casos em que o Supremo Tribunal Federal se vê diante de hipóteses em que há lacuna ou antinomia que não podem ser resolvidas pela interpretação conforme em sua função de decisão, o princípio da inafastabilidade da jurisdição impõe a aplicação da integração conforme a Constituição, desde que ela não esteja vedada tácita ou expressamente pelo ordenamento e que a decisão que a determine esteja fundamentada. / This study tries to understand the relationship between theory and practice regarding the limits of the interpretation according to the Constitution. Confronting the most common jurisprudence that relates to the topic and the decisions that the Supreme Court emitted in the cases of abstract judicial review, it becomes clear that the before mentioned limits of the interpretation according to the Constitution aren\'t respected by the decisions of the Court and that the technique is used as a mechanism of correction and integrity of the law. In this scenario, this study tries to reveal the legitimacy of the decisions the Supreme Court took on this basis. The conclusion one has arrived at states that in the cases in which the Supreme Court confronts itself with antinomy or law blanks that can\'t be resolved by regular interpretation, the non liquet principle forces the Court to correct or to integrate the law, as long as: 1) it isn\'t expressly or implicitly forbidden by the constitutional text; and 2) the decision is thoroughly motivated.

L’attitude du juge administratif français face à la Cour de justice et au regard des obligations imposées par la procédure préjudicielle est particulièrement démonstrative des difficultés de mise en place d’un dialogue des juges, bien que le mécanisme préjudiciel soit considéré comme le canal privilégié de celui-ci et comme son pendant juridique. Le juge administratif a cru pouvoir affirmer son indépendance et son autonomie en usant de la théorie de l’acte clair et de la règle du précédent. Les abus commis dans l’utilisation de ces moyens procéduraux, occultant le renvoi préjudiciel, ont posé des difficultés et il en fut de même pour l’autorité et les effets des arrêts préjudiciels. De son côté la Cour a aussi exprimé des volontés contraires ou incompatibles avec l’instauration d’un dialogue entre juges par la voie préjudicielle. Elle a voulu affirmer son autorité en utilisant de façon extensive les compétences que lui avaient délivrées les Traités. Fort heureusement, par plusieurs assouplissements jurisprudentiels de part et d’autre, les relations dialogiques préjudicielles se sont bonifiées. Une acceptation mutuelle des compétences et des autorités a été acquise par la voie de dialogues qu’il convient de cerner, d’entretenir, de favoriser et de fortifier par le biais d’échanges courants et de techniques nouvelles, mieux adaptées au pluralisme juridique européen et au renouvellement actuel de l’office du juge en Europe. / The difficulties to establish a dialogue between judges are well illustrated by french administrative judge’s attitude with respect to the Court of Justice of European Union and regarding the preliminary ruling proceedings. Indeed, french administrative judges have clearly considered that they could assert their autonomy through the use of the acte clair doctrine and the rule of precedent (stare decisis) to prevent the preleminary ruling. The excessive use of both procedural approaches has been the source of numerous problems, notably for the authority and effects of preliminary ruling decisions. For its part, the Court also took positions either radically opposite to that of the national judges, or that at least were not in favour of a putative dialogue. Indeed, the Court has clearly wished to assert its authority over the national judges by an extensive use of the competences European Treaties awarded to it. This context has fortunately started to resolve itself through a reciprocal acceptance of competences and prerogatives by the concerned authorities in the dialogue. This emerging dialogue must be reinforced and promoted via routine exchanges and novel techniques. Both jurisdictions will have to steer in harmony in this direction of the european legal pluralism.

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本篇論文重現日治時期大稻埕「江山樓」的昔日風華，透過江山樓的歷史過往、活動展演，逐步解讀江山樓以及江山樓的相關書寫，所代表的文學╱文化意涵。 第二章「江山樓昔日風華」，主要在彙整江山樓的背景資料，重塑江山樓當時的樣貌。透過對江山樓過往歷史與地理位置重建，以及江山樓舉辦的種種活動，瞭解江山樓對當時的指標性意義。並從江山樓歷代經營者的經營瞭解：江山樓在這些人經營下，與上層階級官紳、文人形成密集的交流網絡，而江山樓成為日治時期非常重要的聚會場所，也因其具有著多重吸引力，因此江山樓周邊的活動與娛樂餐飲等事業，皆圍繞著江山樓繁榮發展。 第三章「江山樓的消費空間」，本章主要分兩部分論述，一方面從江山樓空間最重要的消費行為－飲食、藝旦談起；另一方面由江山樓飲食、藝旦，而吸引的消費人口，讓江山樓成為重要的集會地，引領著當時的消費風潮論述。日治時期有句俗諺「登江山樓，吃臺灣菜」可見江山樓的盛名以及飲食吸引人之處，由江山樓的內部裝潢、飲食器具、菜單、還有外燴活動，論述江山樓的吸引人的飲食消費，也是江山樓受到矚目的重要原因。 第四章「江山樓的相關書寫」，江山樓的相關書寫當中，主要分為「日治時期」與「戰後迄今」兩部分論述，從日治時期的古典詩歌，有許多歌頌、描繪江山樓美好的部分，如景色、美人、醇酒，可探知江山樓為「製造歡樂的消費空間」；另一方面，從江山樓的聚會的心情書寫，可以了解江山樓相關書寫中呈現的文學╱文化意涵，尤其日人與臺人，在其人筆下的江山樓，透過文學創作，呈現出不同的面向與文化思考。從戰後迄今關於江山樓的民間傳說、口述資料以及現代文本中，尋找關於江山樓的創作，來探究新／舊文化對於江山樓意涵的書寫與再詮釋，其相同與相異之處，來討論江山樓庶民印象的演變與其代表意義。 第五章「結論」針對江山樓的的種種面貌，來比對出江山樓所代表的空間╱符號意涵；總結前文，指出本文研究的價值，及未來尚可開展之研究方向。 / This thesis re-presents the past glory of “Kang San Lau”in Dadauchen during the Japanese colonial era, interpreting Kang San Lau and its related writing and the literary/cultural meaning it represents through the historical past and development of events of Kang San Lau. The second chapter, “the Past and Present of Kang San Lau,”focuses on collecting background information concerning Kang San Lau, re-creating it at its time. Through re-constructing the past historical and geographical location of Kang San Lau, and a variety of activities held there, the contemporary significance of Kang San Lau can be understood. Furthermore, this chapter analyzes through the management of the past owners of Kang San Lau, its intensive social network with upper-class gentry and literati. Being an important place for gatherings during the Japanese colonization, its appeal is layered and the surrounding activities and entertainment prosper because of it. In the third chapter, “the Consumtion Space of Kang San Lau,” the discourse is two-parted: one deals with dining and Geishas, the most crucial consumption behavior of Kang San Lau, the other examines the consumtion population attracted by the dining and geishas of Kang San Lau, making it an important gather place, ushering the consumption trend at the time. During the Japanese colonization, there was a saying “Attend Kang San Lau and taste Taiwanese dishes,” which reveals through interrior decoration, utensils, menus, and catering events, the fame and popularity of Kan San Lau. The fourth chapter, “the Related Writing of Kang San Lau,”presents a two-sided discourse, one being the colonization, the other postwar till present. From classic poetry praising and describing the wonder of Kang San Lau such as its scenery, beauty, and wine, Kang San Lau as a “joy manufacturing consumption space”is explored. On the other hand, from the emotional writing of the gatherings at Kang San Lau, the literary/cultural meaning presented in the related writing of Kang San Lau is understood, especially among the Japanese and the Taiwanese. Postwar till the present, through folklore, verbal discourse, and modern documentation surrounding Kang San Lau, the similarities and differences between the discourse and interpretation of new/old cultural significance of Kang San Lau is processes. The fifth chapter, “Conclusion,” compares the spatial/signal meanings Kang San Lau represents under its layered façade. In conclusion, the value of this thesis is emphazied and a future direction for research is indicated.

Teisė kreiptis į teismą yra esminė individo subjektinių teisių apsaugos sąlyga. Tas pats pasakytina ir apie asmenims suteikiamas teises Bendrijos teisės sistemoje. Europos Teisingumo Teismas (ETT) turi išimtinę teisę atlikti Europos Bendrijos institucijų priimtų aktų teisėtumo priežiūrą. Be to, ETT pavesta aiškinti EB teisės nuostatas. Šiuo metu tiesioginio kreipimosi į ETT ribos, vadovaujantis EB Sutarties 230(4) straipsniu, yra griežtai apribotos. Todėl netiesioginis kreipimasis į ETT, pasinaudojant preliminaraus nutarimo procedūra, valstybių narių nacionaliniuose teismuose tapo bene labiausiai paplitusiu ir dažniausiai naudojamu teisinės gynybos keliu asmenims, siekiantiems apginti savo teises ir teisėtus interesus, kuriuos laiduoja EB teisė. Teisingumo Teismas savo praktikoje yra ne kartą pažymėjęs, kad preliminaraus nutarimo procedūra laikytina alternatyva tiesioginio ieškinio padavimo procedūrai pagal EB Sutarties 230 straipsnio 4 dalį ir tuo būdu akcentavęs EB Sutartimi įtvirtintos teisinių priemonių sistemos universalumą. Vis dėlto ETT vėlesnėje praktikoje netiesiogiai pripažino, kad ši Bendrijos teisėje įtvirtinta teisinių gynybos priemonių sistema nėra tokia ideali, kokios norėtųsi, ir kartu nurodė valstybėms narėms pareigą panaikinti joje egzistuojančius trūkumus ir spragas. Pagrindinė preliminaraus nutarimo procedūros problema yra ta, kad ji nėra tiesiogiai prieinama individams, o skirta valstybių narių nacionaliniams teismams. Pastariesiems suteikta teisė... [to full text] / Access to court is essential for the protection of all rights of individuals. The same holds true for the rights individuals derive from Community law. The European Court of Justice (ECJ) is the only court competent to review the legality of acts of the Community institutions. In addition, the ECJ has the last word on the interpretation of Community law. The direct access for individuals to the ECJ, pursuant to Article 230(4) EC, is strictly limited. Thus, the indirect access to the Court through national courts by means of the preliminary ruling procedure has become the most common procedural route for individuals. The Court has repeatedly indicated this procedure as an alternative to Article 230(4) EC and has emphasised the completeness of the system of remedies of the EC Treaty. Although in the last jurisprudence the ECJ has indirectly admitted that the system of remedies is not as complete as it should be and has appealed to the responsibility of the Member States to amend the system. The main problem with the preliminary ruling procedure is that it is not a matter of right for individuals. It is up to the national court to decide whether or not to seek a preliminary ruling and how to phrase the questions submitted to the ECJ. National courts “against whose decisions there is no judicial remedy” are obligated to refer questions of Community law to the ECJ, but the Court has ruled that this duty is not absolute. Apparently it happens that these limitations, and the... [to full text]

The issue of the enforcement of judgments in family cases is of a specific nature and differs from the enforcement of other civil law decisions by the specific legal regulation and the nature of the subject matter of the enforcement of decisions, where the subject matter are persons, especially minors, and not thed pecuniary and non-pecuniary performance as in other cases of enforcement. In connection with the recodification of private substantive law, a new Act No. 292/2013 Coll., on Special court proceedings, which contains special legal regulations on the enforcement of judgments in matters of protection against domestic violence and in matters of custody of minors, was adopted. At the same time, Act No. 99/1963 Coll., The Code of Civil Procedure, was novelized and remained a subsidiary act. This thesis deals with special procedures for the enforcement of judgements in family cases, which we find in the second part of the fifth section of the Special court proceedings Act. In the first chapter, the thesis deals with the issue of civil proceedings, the enforcement proceedings and execution of decisions, with emphasis on its development, principles, functions and legal regulations. The second chapter focuses on the enforcement of judgements in family cases and on their specifics. The third chapter...

EU:s ramdirektiv för vatten kom år 2000 och har som uppgift att förbättra vattenkvaliteten inom unionen. Direktivet är rättsligt bindande för medlemsstaterna och har målet att samtliga vattenförekomster i EU ska nå minst god status. I arbetet med vattenförvaltningen används begreppen statusklassificering, som är ett mått på rådande vattenkvalitet i vattenförekomsten, och miljökvalitetsnormer, som den vattenkvaliteten vattenförekomsten ska ha vid en viss tidpunkt. Statusklassificeringen består av ekologisk och kemisk status. Ekologisk status bedöms utifrån kvalitetsfaktorer (exempelvis växtplankton, näringsämnen), som bedöms av parametrar (exempelvis biovolym, total fosfor), och kemisk status utifrån EU bestämda gränsvärden för prioriterade ämnen. 2015 kom Weserdomen, som är ett förhandsavgörande från EU-domstolen om tolkning av ramdirektivet för vatten, rörande medlemsstaternas skyldighet att inte lämna tillstånd till projekt som orsakar en försämring av status eller äventyrar miljökvalitetsnormen samt innebörden att en försämring av status föreligger då en kvalitetsfaktor ändras en statusklass. Weserdomen har förändrat rättsläget för miljökvalitetsnormerna och har i Sverige skapat stora osäkerheter vid tillstånd och miljökonsekvensbeskrivning (MKB), med behov av att på sikt förändra lagstiftningen. Syftet med examensarbete är att studera hur Mark- och miljööverdomstolen hanterat Weserdomen vid prövning samt hur miljökvalitetsnormerna för ytvatten bör hanteras i MKB för projekt. För att undersöka detta genomfördes en litteraturstudie, en rättsfallsstudie av Mark- och miljööverdomstolens domar samt en studie av detaljnivån på redovisningen av miljökvalitetsnormerna i MKB för projekt. Litteraturstudien visar att Weserdomen innebär ett skärpt rättsläge för miljökvalitetsnormerna, att ekologisk status har fått samma rättsverkan som kemisk status samt att svensk lagstiftning behöver anpassas till det nya rättsläget. Rättsfallsstudien visade att miljökvalitetsnormerna fått en viktig roll i tillståndsprövning och att bedömning av påverkan ska göras utifrån kvalitetsfaktorer och har stor betydelse vid prövning. Utifrån studien över detaljnivån i MKB ställs större krav på redovisning av påverkan på kvalitetsfaktornivå. Dock finns utrymme att förbättra motiveringen av relevanta och icke-relevanta kvalitetsfaktorer. / The EU Water Framework Directive came in the year 2000 and its aim is to improve the water quality within the union. The directive is legally binding for all member states and sets out to achieve good status for Europe’s all water bodies. In the work of water management are the following two terms commonly used, the concept of status classification, a measure of the water quality in a water body, and Environmental Quality Standards (EQS), the time when a certain water quality should be reached. The status classification consists of ecological quality and chemical quality. Ecological quality is assessed based on quality factors (e.g. phytoplankton, nutrients), which are assessed based on parameters (e.g. biovolume, total phosphorus), and chemical quality is assessed from an EU-defined limit value. In 2015 came the Weser ruling, a preliminary ruling by the European Court of Justice regarding interpretations in the Water Framework Directive. The Court found that the member states are required to not give permission to a project that could cause a deterioration of status or jeopardize current environmental quality standard in a water body. Regarding the interpretation of when a “deterioration of status” occurs, the Court found that it occurs when a quality factor is lowered by one statues class. The Weser ruling has changed the legal situation around the environmental quality standards, which in Sweden has led to major uncertainties among authorizations and Environmental Impact Assessment (EIA). In Sweden, an adjustment of the law is considered needed. This master thesis main purpose is to study how the Land and Environment Court of Appeal has dealt with the Weser ruling in trial and how Environmental Quality Standards for surface water should be managed in EIA for projects. The thesis consists of a literature study, a study of cases in the Land and Environment Court of Appeal and a study of the presentation of Environmental Quality Standards in EIA in projects. The study shows that the Weser ruling leads to a stronger interpretation of the Environmental Quality Standards, gives the ecological statuses the same legal value as chemical statues and lead to a need for adaption of the Swedish legalization to the new legal position. The case study shows that Environmental Quality Standards plays an important role during trial and that the impact assessment should be done on at the level of quality factors and is of great importance for the trial. The study of presentation in EIA shows higher demands on impact assessment at the level of quality factors, but still has room for improved motivation of relevant and non-relevant quality factors.