Šiame darbe autorė aptaria pridėtinės vertės mokesčio ištakas, šio netiesioginio mokesčio harmonizavimo priežastis ir svarbą, nagrinėja ir apibendrina Europos Teisingumo Teismo praktiką atskirais pridėtinės vertės mokesčio aspektais – apmokestinamųjų sandorių sąvokos, apmokestinamųjų asmenų, apmokestinamojo momento, apmokestinamosios vertės, atskaitos. Taip pat siekiama atskleisti, ar į Europos Teisingumo Teismo bylas pridėtinės vertės mokesčio klausimais yra atsižvelgiama, nagrinėjant mokestinius ginčus Lietuvoje. Tyrimas remiasi Europos Teisingumo Teismo ir Lietuvos vyriausiojo administracinio teismo praktikos pridėtinės vertės mokesčio srityje analize, teisės aktais, reglamentuojančiais šio mokesčio taikymą, Lietuvos ir užsienio autorių literatūra, periodine literatūra, kurioje nagrinėjami su šio darbo tema susiję klausimai. Darbe aptariami pridėtinės vertės mokesčio derinimo tarp Europos Sąjungos valstybių narių tikslai ir reikšmė, Europos Teisingumo Teismo išaiškinimai pridėtinės vertės mokesčio aspektais. Taip pat aptariamas Europos Teisingumo Teismo vaidmuo, jo sprendimų pridėtinės vertės mokesčio klausimais reikšmė teisės aktų raidai ir mokestinių ginčų nagrinėjimui Lietuvoje. Daug dėmesio skiriama Lietuvos vyriausiojo administracinio teismo praktikai, nagrinėjant su pridėtinės vertės mokesčio taikymu susijusias mokestines bylas. Siekiama atskleisti, kokią įtaką Europos Teisingumo Teismo praktika pridėtinės vertės mokesčio srityje turi Lietuvos vyriausiajam... [toliau žr. visą tekstą] / In this work, the author discusses the origins of value added tax, the harmonization of this indirect tax reasons and importance, analyze and summarize the European Court of Justice practice on these value added tax aspects - the concept of taxable transactions, the taxable persons, the taxable moment, the taxable value, the deduction. It also aims to disclose or to the European Court of Justice cases of value added tax issues are taken into account in the consideration of tax disputes in Lithuania. The study is based on the European Court of Justice and the Lithuanian Supreme Administrative Court practice, the value added tax analysis, the law on this tax, the Lithuanian and foreign authors, periodical literature, which dealt with the labor issues. The paper discusses the value added tax harmonization between the European Union member states, the objectives and importance of the European Court of Justice's interpretation of value added tax aspects. It also discusses the European Court of Justice's role, its decisions on the value added tax influence in legislation development and tax litigation in Lithuania. Much attention is paid to the Lithuanian Supreme Administrative Court practice, considering the value added tax on related tax matters. The aim is to reveal the impact of the European Court of Justice law of value added tax in Lithuania to the High Administrative Court, the State Tax Inspectorate of the Ministry of Finance of the Republic of... [to full text]

L'Europe est à l'heure actuelle en pleine mutation. D'une part, elle s'est élargie en acceptant de nouveaux États passant ainsi de quinze à vingt-cinq membres. D'autre part, elle s'est dotée d'un traité constitutionnel appelé Projet de traité établissant une Constitution pour l'Europe. Celui-ci a été approuvé en juin 2004. Il sera au coeur de notre recherche. Doter l'Union européenne d'un nouvel acte conduit incontestablement à se poser une multitude de questions concernant l'acte lui-même mais également ses conséquences. Que faut-il entendre par « traité établissant une Constitution pour l'Europe » ? Quels serontles effets d'un tel acte au regard du droit communautaire existant et des législations nationales ? Cette recherche répondra à ces questions et offrira un éclairage particulier du traité. Elle sera plus particulièrement axée sur la Cour de justice qui assure le respect du droit dans l'interprétation et l'application de la Constitution (article 28 du projet). Comment les juges devront-ils se comporter par rapport au traité ? Leur action sera-t-elle légitime ? Le débat sera ouvert sur l'interprétation que les juges feront de cette nouvelle norme. / Europe is at current major transformation. On one side, new countries joined the European Union so the number of member States has grown from fifteen to twenty-five. On the other side, a Draft Treaty establishing a Constitution for Europe was approved on June 2004. And which will be at the heart of this research. Providing The European Union with a new Act drives conclusively to raise a multitude of questions concerning the Act itself on the surface, but equally its consequences. What should be understood with "Treaty establishing a Constitution for Europe"? Which will be the effects on the existing Community Law and the National Legislations? This research will try to answer these questions and will offer a special lighting on The Treaty. More particularly it will be focused on the Court of Justice that shall ensure respect for the law in the interpretation and application of the constitution (Article 1-28 of the Draft Treaty). And how judges will react towards it? Is their actions are going to be legitimate? In fact, the debate will be based on the judicial review that the judges will give, and which will set the new norm. / "Mémoire présenté à la Faculté des études supérieures en vue de l'obtention du grade de Maîtrise en droit (L.L.M.)" / Texte du mémoire également publié dans Lex Electronica, vol. 12 n°3, Hiver 2008.

Šiame magistro darbe yra plėtojama tai, kad Europos Bendrijų Teisingumo Teismas (ETT) kaip institucija, veikianti Europos Sąjungos viešojo administravimo sistemoje, atlieka Bendrijų konstitucinio teismo funkcijas kaip aukščiausiasis konstitucijos aiškintojas ir turi pareigą, esant normų kolizijai, apibrėžti konstitucinio pagrindo, reikalingo dalyvaujant Europos integracijos procese, turinį, apimtį ir ribas. Darbe yra siekiama parodyti, kad ETT, vykdydamas viešojo administravimo reguliavimo funkciją, savo praktikoje priimamais sprendimais neleidžia valstybių narių, kaip ES administracinių vienetų, nacionaliniams teismams jų nagrinėjamose bylose priimti sprendimus, išeinančius už ES teisės ribų, tai yra priimtus, vadovaujantis netinkamai išaiškinta teisės norma arba nuostata, prieštaraujančia Europos Bendrijos teisei. Darbe taip pat yra siekiama parodyti, kad ETT kaip EB institucija, įkurta Europos Bendrijos teisės vienodinimui ir darniam taikymui užtikrinti, negalėjo sėkmingai funkcionuoti, neatsižvelgiant į istorinės EB raidos metu atsiradusius naujus poreikius. ETT sėkmingai vykdydamas savo funkcijas įtakojo tokios Bendrijos teisinės sistemos, kokią mes turime dabar – vieningos, harmoningos, nepriklausomos -, suformavimą, įgyvendindamas EB sutarties 220 straipsnyje nustatytą Bendrijos teisės sergėtojo vaidmenį, jis ir toliau aktyviai dalyvauja šios teisės tobulinimo procese. ETT jam suteiktos apibrėžtos jurisdikcijos ribose vykdydamas jam priskirtas funkcijas prašymų priimti... [to full text] / The present Master degree thesis develops the concept that the Court of Justice of the European Communities (ECJ), as an institution functioning within the system of the European public administration, performs the functions of a Community Constitutional Court acting as the supreme constitutional interpreter and, in the event of a collision of norms, is vested with the responsibility to determine the content, scope and limits of the constitutional basis that is necessary for the participation in the process of European integration. The work aims to show that in the performance of the function of regulating public administration, the ECJ by means of its judgements prevents the national courts of Member States – as administrative entities of the EU – to take such decisions in the cases before them that could exceed the boundaries of the EU law, i.e. would be taken on the basis of a wrongly interpreted legal norm or a provision that contradicts the Community law. It is also attempted to demonstrate in the work that the ECJ, as an institution of the European Communities founded with the aim to unify the Community law and ensure consistency in its application, could not function effectively without taking regard of the new demands that emerged in the course of the historical development of the European Communities. By successfully performing its functions and implementing the role of the ‘supervisor’ of Community law attributed to him by Article 220 of the Treaty of the European... [to full text]

Administrative Justice in the CSR in the Years 1918 - 1938 within European context. For my thesis I chose as a topic 'Administrative Justice in the CSR in the Years 1918 - 1938 within European Context', as administrative justice including the protection against illegal interventions of executive power is topical for any democratic state at any time. The purpose of administrative justice is reviewing administrative acts of public administration namely by independent courts. I decided to target my thesis on the period of so-called first republic thus on the period from 28 October 1918 i.e. from establishing the independent Czechoslovak state to 30 September 1938, i.e. the signing of the Munich agreement. After establishing the independent Czechoslovak state The Act on the Supreme Administrative Court and on Solving Competence Litigations was one of the first acts passed by the National Czechoslovak Committee. This year i.e. in 2018 it has been 100 years since constituting administrative justice in the Czechoslovak Republic. However, when the Czechoslovak Republic came into being administrative justice was not formed from scratch, but by the above mentioned Act on Administrative Justice and Solving Competence Litigations Austrian administrative justice was adopted. During the first republic, however,...

My dissertation project seeks to understand when and how do national judges play an active and significant role in how international legal orders do or do not affect their polities. Specifically, I look at when and how British judges play a role in how European Union law through the European Court of Justice and European human rights law through the European Court of Human Rights affect the British polity. These international legal orders contain both vertical and horizontal aspects. Vertical aspects include the highest court and its judges defined by the treaty, which operates as the international, hierarchical authority on the treaty and is tasked with ensuring the compliance of the member states of the treaty. Horizontal aspects include member state courts and judges who interact with other member state courts and judges as equals voluntarily to share an understanding of the law. Britain is interesting because it may seem like a counterintuitive place to find such dynamics. Britain has a strong resistance to international authority, a deeply entrenched idea of Parliamentary Supremacy, and a dualist legal tradition where Parliament translates international law into domestic law prior to its use by the courts, which contributes to a lack of expectation of British judges engaging in international judicial activism, making Britain a hard case. In this context, we should expect that international law only matters to the extent that domestic actors are forced to incorporate it by a strong international legal order with vertical supremacy and unambiguous authority. To the contrary, my dissertation shows that British judges are quite active in many international legal orders in ways that do not merely reflect the degree of established vertical legal authority. Through dynamics that are quite autonomous from British politicians' difficult interactions with international authority, British judges play a very active role in managing and integrating international law into British politics. To see these dynamics and understand how international law has affected British politics, we must pay special attention to horizontal legal integration. Horizontal legal integration occurs when judges intentionally and selectively borrow legal concepts and precedents from other national or international jurisdictions.

The Southern African Development Community (SADC) is a regional economic community established by Treaty in 1992 and comprising fifteen southern African countries. The Tribunal, SADC’s judicial organ, is situated in Windhoek, Namibia and became operational in 2005. The Tribunal enjoys a wide mandate to hear and determine disputes between states, states and SADC, and between natural and legal persons and states or SADC. It is mandated to develop its own jurisprudence having regard to applicable treaties, general rules and principles of public international law, and principles and rules of law of member states. Being new in the field, the Tribunal has not as yet developed a significant jurisprudence although it has delivered a number of judgments some of which are referred to in the study. The Tribunal is expected to develop its own jurisprudence having regard to the jurisprudence developed by other international courts involved in the judicial settlement of disputes. The study offers a comparative review and analysis of the jurisprudence of two selected courts: the International Court of Justice (ICJ) and the Court of Justice of the European Union (ECJ). The focus is on four selected areas considered crucial to the functioning of the Tribunal and the selected courts. The study discusses the parties with access to the Tribunal and compares this with access to the ICJ and ECJ. The jurisdiction of the Tribunal is contrasted with that of the two selected courts. The sources of law available to the Tribunal are discussed and contrasted to those of the two courts. Lastly, the enforcement of law in SADC is contrasted to what applies in relation to the selected courts. In each selected area, similarities and differences between the Tribunal and the two courts are noted and critically evaluated. Further, rules and principles developed by the two selected courts are explored in depth with a view to identifying those which could be of use to the Tribunal. Recommendations are made on rules and principles which could be of use to the Tribunal and on possible improvements to the SADC treaty regime. / Constitutional, International and Indigenous Law / LL.D.

Submitted by Ana Valéria de Jesus Moura (anavaleria_131@hotmail.com) on 2018-09-17T16:26:53Z No. of bitstreams: 1 Simone Thay Wey Lee.pdf: 965632 bytes, checksum: 3ebd44c4d3df7ac4c5d0239da165fcd5 (MD5) / Approved for entry into archive by Ana Valéria de Jesus Moura (anavaleria_131@hotmail.com) on 2018-09-17T16:27:01Z (GMT) No. of bitstreams: 1 Simone Thay Wey Lee.pdf: 965632 bytes, checksum: 3ebd44c4d3df7ac4c5d0239da165fcd5 (MD5) / Made available in DSpace on 2018-09-17T16:27:01Z (GMT). No. of bitstreams: 1 Simone Thay Wey Lee.pdf: 965632 bytes, checksum: 3ebd44c4d3df7ac4c5d0239da165fcd5 (MD5) / O presente trabalho tem como objetivo principal a análise quanto à possibilidade e à necessidade de criação de uma corte supranacional de justiça dentro do sistema de solução de controvérsias do MERCOSUL. Para tanto, inicia-se analisando o fenômeno da integração regional no mundo e, mais especificamente, no contexto da América do Sul, as suas finalidades, a sua origem histórica e as fases pelas quais o Estado deve passar para alcançar a integração total com seus pares. Passa-se então ao exame das características dos países sulamericanos, para elencar as suas semelhanças e distinções e, assim, identificar os desafios para promover a integração regional no subcontinente sul-americano. Em seguida, é traçado o desenvolvimento histórico do movimento de integração na América do Sul, desde CEPAL até a UNASUL. Importante, também, para atingir o fim almejado aqui, é trabalhar com os conceitos de soberania e supranacionalidade para asseverar que esta não macula aquela, mas, apesar disso, é necessário reforma constitucional, ao menos para o Brasil, para admissão da supranacionalidade na ordem interna. Já o capítulo 2 é voltado exclusivamente para o estudo do MERCOSUL, incluindo a sua formação histórica, as suas finalidades, o seu papel de relevo desempenhado na região e, principalmente, a sua estrutura institucional, chamando a atenção para o seu caráter intergovernamental. Finalmente, o capítulo 3 se destina a realizar uma construção teórica quanto à criação hipotética de uma corte supranacional de justiça, voltada principalmente para a solução de demandas comerciais, cujas decisões devem ter primazia sobre o direito interno e ser dotada de eficácia e aplicabilidade imediata nos territórios nacionais. Nesse contexto, defende-se a desnecessidade, a priori, de uso do órgão judicial para analisar demandas que envolvam violação aos direitos humanos e às instituições democráticas, sobretudo para evitar um conflito de competência com a Corte Interamericana de Direitos Humanos. Por fim, defende-se a necessidade de conceder acesso dos particulares à corte supranacional, de modo a minorar o déficit democrático. / The following work has as its primary purpose the analysis as to the possibility and the need to create a supranational court of justice within the South American Common Market (MERCOSUL) dispute resolution system. For this purpose, it starts off with the assessment of the integration phenomenon occurring in the world and, more specifically, in South America, its objectives, its historical origin and the phases in which the State must go through in order to achieve a full integration with other neighboring countries. Afterwards, it examines the characteristics of the South American countries in order to enumerate its similarities and distinctions, enabling the identification of the challenges that they must overcome to achieve regional integration in the South American subcontinent. Subsequently, it studies the historical development of the regional integration, since the creation of the Economic Commission for Latin America and the Caribbean (ECLAC) until the Union of South American Nations (USAN). It’s also important, in order to achieve the main purpose of this work, study the concepts of sovereignty and supranationalism, to affirm that the latter one doesn´t violate, by any means, the Estate sovereignty but, nevertheless, it´s necessary a constitutional reform, at least for Brazil, to introduce supranationalism into the national legal system. Chapter 2 is entirely focused on the study of MERCOSUL, including its origin, its objectives, its important role played within the region and, most significantly, its institutional structure, calling attention to its intergovernmental feature. Finally, chapter 3 is aimed to describe the characteristics of a supranational court of justice to be created for MERCOSUL, whose main purpose would be to settle commercial disputes through judicial decisions that must prevail over the national legal system and must be immediately effective within the national territories. In this context, the position held in this work is that there is no need, at least initially, for the judicial body to analyze disputes that involves human rights violation or breach of democratic institutions, mainly to avoid a conflict of competence with the Inter- American Court of Human Rights. At last, this work focuses on the need to grant direct access to individuals and private companies to the supranational court of justice in order to diminish the democratic deficit.

O presente estudo tem por objetivo discutir a aplicação das formas alternativas de resolução de conflitos, mais especificamente a mediação e a conciliação, bem como apontar a percepção destas figuras entre os usuários do serviço e os operadores do direito. O estudo busca ainda demonstrar que os institutos da mediação e da conciliação podem promover o direito fundamental de acesso à justiça. Objetiva ainda, constatar a maior atenção dispensada para a mediação e a conciliação realizada em processos em trâmite por parte das estruturas de poder na esfera jurisdicional. Para este fim apresenta estudos que demonstram o modelo legislativo utilizado no país para a implantação e aplicação da mediação e da conciliação. O trabalho examina a necessidade de regulamentação mais específica para orientar a conciliação e, principalmente, a mediação pré-processual. São ainda apresentados dados estatísticos e pesquisas com o objetivo de verificar o desempenho das várias formas de resolução de conflitos utilizadas no Brasil; como os usuários tomam conhecimento de sua existência e se sabem a efetiva diferença entre elas. Em relação aos procedimentos técnico-metodológicos, a pesquisa envolve um levantamento bibliográfico, constituído fundamentalmente por análise de livros, artigos de periódicos e material disponibilizados na Internet; documental, com a análise da legislação brasileira, e de outros países, acerca dos métodos alternativos de resolução de conflitos. O resultado do estudo aponta para a necessidade de uma maior divulgação da mediação e da conciliação como formas alternativas de resolução de conflitos. Informar e educar as pessoas para as formas diversas que poderiam ser utilizadas para solucionar problemas, a partir de suas próprias concepções e escolhas, dessa forma empoderando o indivíduo para decidir acerca de sua própria vida e dos seus conflitos, representando assim, um instrumento de efetivação da cidadania. / This study aims to discuss the application of alternative forms of conflict resolution, specifically mediation and conciliation, and to identify the perception of these figures between service users and operators of Law. The study also seeks to demonstrate that the institutions of mediation and conciliation can promote the fundamental right of access to justice. It also aims, noticing increased attention given to mediation and conciliation held on proceeding pending by the power structures in the judicial sphere. For this purpose presents studies demonstrating the legislative model used in the country for the implementation and application of mediation and conciliation. The paper examines the need for more specific rules to guide the reconciliation, and especially the pre -trial mediation. It also presents statistical data and surveys with the objective of verifying the performance of various forms of conflict resolution used in Brazil, as users become aware of its existence and know the real difference between them. Regarding the technical and methodological procedures, the research involves a literature analysis fundamentally made from books, journal articles and available material on the Internet, documentary, with the analysis of Brazilian legislation, and other countries, about the alternative methods of conflict resolution. The result of the study shows the need for greater disclosure of mediation and conciliation as alternative forms of conflict resolution. Inform and educate people to the various forms that could be used to solve problems from their own ideas and choices, thereby empowering the individual to decide about their own lives and their conflicts, thus representing an instrument of execution citizenship.

This paper analyses the international obligation of solving disputes peacefully and the International Court of Justice role as a jurisdictional means of the United Nations in solving disputes. From this point, it analyses the Court role in the last years and its work solving territorial and maritime disputes, for example, the one between Peru and Chile. It presents an interesting study of the international obligations that led Peru and Chile solve the dispute peacefully and the advantages and disadvantages of it. Finally, it presents the main challenges that arise from turning to the International Court of Justice. / El artículo analiza la obligación internacional de solucionar pacíficamente las controversias y el papel de la Corte Internacional de Justicia como medio jurisdiccional de las Naciones Unidas en la solución de dichas controversias. A partir de ello, analiza el papel de la Corte en los últimos años y su labor en la resolución de disputas territoriales y marítimas, como la que surgió entre Perú y Chile. Se presenta un interesante estudio de las obligaciones internacionales que llevaron a Perú y Chile a solucionar pacíficamente la disputa así como las ventajas y desventajas de este medio. Finalmente, se exponen los principales retos que surgen al acudir a la Corte Internacional de Justicia.

The thesis evaluates how effective the European Court of Human Rights and the Court of Justice of the EU have been in promoting the human rights of vulnerable migrants. It thereby pursues two objectives. Firstly, it questions legal scholarship that has identified certain rulings of the two courts as vital for migrant rights but which have not analysed their impact empirically. Secondly, it makes a methodological contribution to the evaluation of the effectiveness of international courts by proposing (and applying) an 'issue-based' methodology which assesses judicial bodies for their ability to resolve specific social and political problem. For these purposes, eight carefully selected 'key cases' are analysed in terms of three effectiveness types, namely law development, case-specific, and strategic effectiveness. The empirical materials used include interviews with 28 persons who were directly or indirectly involved in the selected key cases. Legal and empirical analyses show varying and complex results for the different cases, with some general trends emerging. Firstly, the case law of the courts is characterised by a significant inconsistency, resulting in a 'dilemmatic adjudication' that diminishes the impact of even rights-affirming judgments. Secondly, the 'case-specific' impact on the persons or the countries concerned remains contingent as governments and domestic courts manage to contain the ruling. Lastly, lawyers and NGOs increasingly use the courts in a strategic way, which can elevate impact on policy. Yet, this will depend on the resources invested, raising the question whether such strategies are the most efficient way to promote migrant rights. / Doctorat en Sciences juridiques / info:eu-repo/semantics/nonPublished