The aim of this paper is to investigate if it is compatible with the free movement of capital (Article 63 TFEU) to levy a withholding tax on Swedish-sourced dividends paid to non-EU investment funds with legal personality (in the paper referred to as investment companies). This question is of relevance since several Swedish intermediaries do not pay any income tax on dividends, either due to a formal tax exemption or to de facto practice. As such, it is clear from CJEU case law that non-EU investment companies should also be exempt from withholding tax on dividends, provided that they are in an objectively comparable situation with any of these Swedish entities and that no justification ground is applicable.   The conclusion of the thesis is that there are indications of that the current Swedish lower court practice, which is to deny comparability between non-EU investment companies and Swedish tax-exempt investment funds with reference to that the foreign entities have a different legal form, is contrary to EU law. Alternatively, it is possible to find discriminatory treatment when comparing the dividend tax treatment of a non-EU investment company with the dividend tax treatment of a Swedish fiscal investment enterprise (investmentföretag). For this reason, it is welcome that leave to appeal was recently granted by the Supreme Administrative Court of Sweden in one of the lower court cases dealing with this issue.

Contexte : Qu’ils soient parlementaires, sociétaux ou judiciaires, les débats actuels relatifs à la fin de vie font ressortir de vives préoccupations sociales, éthiques et politiques en France et dans le monde. L’affaire « Vincent LAMBERT » illustre parfaitement les enjeux de situations médicales à la frontière de la vie et de la mort et montre ainsi les limites de l’encadrement législatif des situations de fin de vie. Les rebondissements juridictionnels successifs intervenus dans cette affaire font observer à quel point la prise de décision médicale est complexe, tiraillée entre les volontés, parfois opposées, du patient, de ses proches, voire des professionnels de santé. Objectif : L’objectif de notre recherche était d’identifier les barrières rencontrées lors de la prise de décision médicale devant mettre en œuvre un refus anticipé de traitement. Il convenait de répondre à la question suivante : un refus de soins anticipé est-il une décision impossible ? Méthodes : La première partie des travaux présentés a consisté à recueillir l’avis et évaluer les connaissances des patients et de leurs accompagnants sur les moyens qui permettent à un patient d’exprimer sa volonté par anticipation. La deuxième partie a consisté dans l’identification des critères d’efficacité et d’inefficacité des directives anticipées à travers une analyse de la littérature scientifique et une recherche en droit comparé. La troisième partie présente les difficultés rencontrées dans la mise en œuvre des décisions de limitation et d’arrêt des traitements sur les plans pratique et judiciaire. Conclusion : L’ensemble des questions soulevées au cours de cette recherche suggère la nécessité de développer, en France, des mécanismes efficients d’expression anticipée de la volonté des patients et de promouvoir leur diffusion. Les personnes désirant rédiger des directives anticipées devraient pouvoir avoir accès à un dispositif garantissant le respect et l’effectivité de leur droit à refuser un traitement. Une personne dans l’incapacité d’exprimer sa volonté devrait pouvoir exercer les mêmes droits de refuser un traitement et de voir ce choix respecté qu’une personne capable de s’exprimer. / Context: The current debates concerning the end of life deal with legal, judicial and social issues. What is clear is they all highlight some serious social, ethical and political concerns in France and in the world. The case « Vincent Lambert » shows exactly the difficulties of medical situations between the life and the death of patients, which puts in evidence the limits of the legal framework. Indeed, several judicial reversals happened in this case and illustrate well how difficult it is to make a right medical decision when the patient, their relatives and medical staff have conflicting views. Objective: The objective of our research was to identify which are the difficulties when medical staff has to make a decision applying an anticipated refusal of treatment. As a consequence, the challenge was to answer the following question: is an anticipated refusal of treatment an impossible decision? Methods: Our work was divided into three parts. The first part aimed at asking patients’ opinions as well as assessing their knowledge of the different ways to express their will in advance. Then, the second part had to determine which criteria ensure a good application of advance directives. This study was based on an analysis of the scientific literature and a work in Comparative Law. In the end, the third part presents both practical and judicial problems regarding the application of a decision whose the goal is to withhold and withdraw a life-sustaining treatment Conclusion: This research has raised several issues and it draws our attention on the need to devise effective ways to give an anticipated consent about the end of life. If people want to write advance directives, they should have the possibility to do so and make sure their right to refuse a treatment is respected. In addition, even though someone is unable to give their consent because of their condition or disease, they should be able to use the same right to refuse a treatment and should be sure their decision is respected.

This thesis is an attempt to constructively interpret and critically evaluate the liberal doctrine that we may not limit a person’s liberty for her own good, and to discuss its implications and alternatives in some concrete areas of public health policy. The thesis starts theoretical and goes ever more practical. The first paper is devoted to positive interpretation of anti-paternalism with special focus on the reason component – personal good. A novel generic definition of paternalism is proposed, intended to capture, in a generous fashion, the object of traditional liberal resistance to paternalism – the invocation of personal good reasons for limiting of or interfering with a person’s liberty. In the second paper, the normative aspect of this resistance is given a somewhat technical interpretation in terms of invalidation of reasons – the blocking of reasons from influencing the moral status of actions according to their strength. It is then argued that normative anti-paternalism so understood is unreasonable, on three grounds: 1) Since the doctrine only applies to sufficiently voluntary action, voluntariness determines validity of reasons, which is unwarranted and leads to wrong answers to moral questions. 2) Since voluntariness comes in degrees, a threshold must be set where personal good reasons are invalidated, leading to peculiar jumps in the justifiability of actions. 3) Anti-paternalism imposes an untenable and unhelpful distinction between the value of respecting choices that are sufficiently voluntary and choices that are not. The third paper adds to this critique the fourth argument that none of the action types typically proposed to specify the action component of paternalism is such that performing an action of that type out of benevolence is essentially morally problematic. The fourth paper ignores the critique in the second and third papers and proposes, in an anti-paternalistic spirit, a series of rules for the justification of option-restricting policies aimed at groups where some members consent to the policy and some do not. Such policies present the liberal with a dilemma where the value of not restricting people’s options without their consent conflicts with the value of allowing people to shape their lives according to their own wishes. The fifth paper applies the understanding of anti-paternalism developed in the earlier papers to product safety regulation, as an example of a public health policy area. The sixth paper explores in more detail a specific public health policy, namely that of mandatory alcohol interlocks in all cars, proposed by the former Swedish government and supported by the Swedish National Road Administration. The policy is evaluated for cost-effectiveness, for possible diffusion of individual responsibility, and for paternalistic treatment of drivers. The seventh paper argues for a liberal policy in the area of dissemination of information about uncertain threats to public health. The argument against paternalism is based on common sense consequentialist considerations, avoiding any appeal to the normative anti-paternalism rejected earlier in the thesis. / QC 20100714

<p>This is a thesis about anti-paternalism – the liberal doctrine that we may not interfere with a person’s liberty for her own good. Empirical circumstances and moral values may certainly give us reason to avoid benevolent interference. Anti-paternalism as a normative doctrine should, however, be rejected.</p><p><em>Essay I</em> concerns the definitions of paternalism and anti-paternalism. It is argued that only a definition of paternalism in terms of compound reason-actions can accommodate its special moral properties. Definitions in terms of actions, common in the literature, cannot. It is argued, furthermore, that in specifying the reason-actions in further detail, the notion of what is self-regarding, as opposed to other-regarding, is irrelevant, contrary to received opinion.</p><p><em>Essay II </em>starts out with the definition of paternalism defended in essay I and claims that however this very general definition is specified, anti-paternalism is unreasonable and should be rejected. Anti-paternalism is the position that certain reasons – referring one way or the other to the good of a person, give no valid normative support to certain actions – some kind of interferences with the same person. Since the reasons in question are normally quite legitimate and important reasons for action, a convincing argument for anti-paternalism must explain why they are invalid in cases of interference. A closer look at the reasons and actions in question provides no basis for such an explanation.</p><p><em>Essay III</em> considers a concrete case of benevolent interference – the withholding of information concerning uncertain threats to public health in the public’s best interest. Such a policy has been suggested in relation to the European Commission’s proposed new system for the<em> R</em>egistration, <em>E</em>valuation, and <em>A</em>uthorisation of <em>Ch</em>emicals (REACH). Information about uncertain threats to health from chemicals would allegedly spread anxiety and depression and thus do more harm than good. The avoidance of negative health effects is accepted as a legitimate and good reason for withholding of information, thus respecting the conclusion of essay II, that anti-paternalism should be rejected. Other reasons, however, tip the balance in favour of making the information available. These reasons include the net effects on knowledge, psychological effects, effects on private decisions and effects on political decisions.</p>

Of the findings, the European Commission established in its report on Energy Sector Inquiry, market manipulation constituted a major concern for the functioning and integrity of EU energy sectors. The Commission argued that the responsibility for high prices in wholesale energy markets could be attributed to manipulative practices of energy incumbents and the trust in the operation of operation of sector was largely compromised, due to these practices. Remedies, EU competition law provided, were considered as insufficient to resolve these shortcomings and thus should be supplemented with regulatory-based tools. The findings of the Energy Sector Inquiry and subsequent consultation documents by multiple EU institutions paved the way for the adoption of the Regulation on wholesale energy market integrity and transparency, REMIT, which incorporated into an anti-manipulation rule, specifically designed to prohibit and prosecute manipulative practices in EU wholesale energy markets. Nevertheless, as EU case law on market manipulation has yet to develop and there are uncertainties with respect to the concept of market manipulation. Furthermore REMIT does not preclude the jurisdiction of EU competition law, questions arise as to the scope and the extent of the application of this prohibition. Throughout its chapters, this book explores the scope of and the case law on market manipulation to determine what types of market practices are regarded as manipulative and thus prohibited under anti-manipulation rules. It also focuses on the interplay between REMIT and EU competition law and evaluates factors and circumstances that determine when and what market misconduct can be subject to enforcement proceedings under both anti-manipulation and antitrust rules. As the development of a single, coherent, rulebook that can be relied upon by market participant is fundamental for the functioning of EU wholesale energy markets, the book, finally, provides proposals and measures that can mitigate and resolve the legal uncertainties regarding the regulatory framework REMIT established.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The irrigation of the rice crop is essential for good plant growth, assisting in achieving high grain yield levels. However, it results in large water volume used, thus the efficiency of water use is a major challenge to the sustainability of the crop. In this matter, early irrigation withholding can be considered an option for saving water. However, this practice can prejudice the quality of the crop, in yield and grain quality. In rice cultivars with large panicles, as in the case of hybrid rice, early withholding may be reflected in the quality of the grains from the bottom of the panicle, due to the difficulty of kernel filling in this region. Research was conducted during the growing seasons 2011/12 and 2012/13 , in order to verify the effect of anticipated moments of withholding irrigation on yield and water use efficiency ( Chapter II ) , and grain quality ( Chapter III ) of two rice cultivars . The experiments were conducted in the floodplains of the Departamento de Fitotecnia of the Federal University of Santa Maria (UFSM), using the experimental design of randomized blocks with four replications. Each experiment was composed of the factorial design appropriate to the factorsconsidered. Early withholding irrigation reduces the volume of water used in the rice crop, but depending on the moment and the cultivar, it can reduce productivity. For withholding irrigation performed before the recommended time it should be taken into account the cultivar, soil type and possible rainfall after the end of irrigation. Harvests with lower humidity than that recommended by research show a reduction in milling quality. Early withholding does not affect the milling quality, translucency, opaque and chalky grains; however, there was no difference in quality between the studied cultivars. / A irrigação da lavoura de arroz é fator imprescindível para o bom desenvolvimento da planta, auxiliando na obtenção de elevados níveis de rendimento de grãos. Entretanto resulta em grande volume de água utilizado, sendo a eficiência de uso de água um dos grandes desafios para a sustentabilidade da cultura. Neste sentido, a supressão antecipada da irrigação pode se constituir num aspecto de economia no uso de água. No entanto, essa prática pode comprometer a qualidade da lavoura no que se refere ao rendimento e à qualidade dos grãos. Em cultivares de arroz com características de panícula grande, como no caso do arroz híbrido, a supressão antecipada pode se refletir na qualidade dos grãos da parte inferior da panícula, em função da dificuldade do enchimento dos grãos nesta região. As ações de pesquisa foram conduzidas a campo durante as safras de cultivo de 2011/12 e 2012/13, com objetivo de verificar o efeito de momentos de supressão antecipada da irrigação no rendimento e na eficiência de uso da água (Capítulo II), e na qualidade dos grãos (Capítulo III) de dois cultivares de arroz irrigado. Os experimentos foram conduzidos a campo na área de várzea do Departamento de Fitotecnia da Universidade Federal de Santa Maria (UFSM), utilizando o delineamento experimental de blocos ao acaso com quatro repetições. Cada experimento foi constituído pelo delineamento fatorial adequado aos fatores em análise. A supressão antecipada da irrigação reduz o volume de água utilizado na lavoura, mas dependendo da época e do cultivar utilizado, pode reduzir a produtividade. Para a supressão da irrigação realizada antes da época recomendada deve-se levar em consideração o cultivar, tipo de solo e a possível precipitação pluvial após o término da irrigação. Colheitas realizadas com grau de umidade abaixo do preconizado pela pesquisa apresentam redução no rendimento de grãos inteiros. A supressão antecipada não interfere na qualidade de grãos inteiros, vítreos, opacos e gessados, no entanto, há diferença de qualidade entre os cultivares pesquisados.

As the number of non-resident sports persons competing in South Africa increases so does the need to tax them more effectively. It was for this reason that the South African legislature decided to insert Part IlIA into the Income Tax Act which regulates the taxation of non-resident sports persons in South Africa. The new tax on foreign sports persons, which came into effect during August 2006, is a withholding tax placing the onus upon the organizer of the event to withhold the tax portion of the payment to the non-resident sportsperson and pay it over to the revenue services. The rate of taxation has been set at 15 percent on all amounts received by or accruing to a foreign sportsperson. The question which the research addressed is whether this new tax will prove to be an effective tax, both from the point of view of its equity and the administration of the tax. In order to determine the impact of the new tax, it was compared to similar taxes implemented in the United Kingdom and Australia and also to other withholding taxes levied in South Africa. The new tax was also measured against a theoretical model for effectiveness, compared to the pre-August 2006 situation and to the taxation of resident sportsmen and women, using hypothetical examples. The major shortcomings of the new withholding tax are the uncertainty with regard to the intention of the legislature on matters such as the taxation of capital income versus revenue income, the question whether payments to support staff are included in the ambit of the new tax, the taxation of the award of assets in lieu of cash payments and the definition of a resident. A further area of concern is that the rate of taxation of 15 percent appears to be too low and creates horizontal inequity between the taxation of resident and non-resident sports persons. The new tax on non-resident sports persons may have its shortcomings but, depending upon the administrative and support structures put in place to deal with it, will be an effective tax. The rate at which the tax is levied could result in a less tax being collected than before but, with the reduced administrative cost of tax collection, the effective/statutory ratio of the tax could well be much higher than it was. This is a new tax in South Africa and certain initial problems are inevitable and will undoubtedly be solved as the administrators gain experience and as the case law governing this tax develops. / KMBT_363

Introducing effective irrigation management in arid and semi-arid regions, like most areas of South Africa, is an indispensable way of maximising crop yield and enhancing productivity of scarce freshwater resources. Holistic improvements in agricultural water management could be realised through integrating the knowledge of crop-specific water requirements. In order to develop effective irrigation schedules for rose-scented geranium (Pelargonium capitatum x P. radens), greenhouse and field experiments were conducted at the Hatfield Experimental Farm of the University of Pretoria, Pretoria, South Africa, from 28 October 2004 to 2006. Results from 20, 40, 60 and 80% maximum allowable depletion (MAD) levels of the plant available soil water (ASW) indicated that plant roots extracted most of the soil water from the top 40 cm soil layer, independent of the treatment. Both essential oil yield and fresh herbage mass responded positively to high soil water content. Increasing the MAD level to 60% and higher resulted in a significant reduction in herbage mass and essential oil yields. An increase in the degree of water stress apparently increased the essential oil concentration (percentage oil on fresh herbage mass basis), but its contribution to total essential oil yield (kg/ha oil) was limited. There was no significant relationship between MAD level and essential oil composition. For water saving without a significant reduction in essential oil yield of rose-scented geranium, a MAD of 40% of ASW is proposed. Response of rose-scented geranium to a one-month irrigation withholding period in the second or third month of regrowth cycles showed that herbage mass and oil yield were positively related. Herbage yield was significantly reduced when the water stress period was imposed during the third or fourth month of regrowth. A remarkable essential oil yield loss was observed only when the plants were stressed during the fourth month of regrowth. Essential oil content (% oil on fresh herbage mass basis) was higher in stressed plants, especially when stressed late, but oil yield dropped due to lower herbage mass. The relationship between essential oil composition and irrigation treatments was not consistent. Water-use efficiency was not significantly affected by withholding irrigation in the second or in the third month of regrowth. With a marginal oil yield loss, about 330 to 460 m3 of water per hectare per regrowth cycle could be saved by withholding irrigation during the third month of regrowth. The overall results highlighted that in water-scarce regions withholding irrigation during either the second or the third month of regrowth in rose-scented geranium could save water that could be used by other sectors of society. In greenhouse pot experiments, rose-scented geranium was grown under different irrigation frequencies, in two growth media. Irrigation was withheld on 50% of the plants (in each plot) for the week prior to harvesting. Herbage and essential oil yields were better in the sandy clay soil than in silica sand. Essential oil content (% oil on fresh herbage mass basis) apparently increased with a decrease in irrigation frequency. Both herbage and total essential oil yields positively responded to frequent irrigation. A one-week stress period prior to harvesting significantly increased essential oil content and total essential oil yield. Hence, the highest essential oil yield was obtained from a combination of high irrigation frequency and a one-week irrigation-withholding period. In the irrigation frequency treatments, citronellol and citronellyl formate contents tended to increase with an increase in the stress level, but the reverse was true for geraniol and geranyl formate. Leaf physiological data were recorded during the terminal one-week water stress in the glasshouse pot trial. Upon rewatering, stomatal conductance (Gs) and transpiration rate (Rt) were significantly lower in the less often irrigated than in the more often irrigated treatments, while leaf water potential (yw) and relative water content (RWC) were the same for all plants, indicating that water stress had an after-effect on Gs and Rt. At the end of the stress period, Gs, Rt, yw and RWC were lower in the plants from the more often irrigated than from the less often irrigated treatments. Irrespective of irrigation treatment, one type of non-glandular and two types (different in shape and size) of glandular trichomes were observed. In water stressed-conditions, stomata and trichome densities increased, while the total number of stomata and trichomes per leaf appeared to remain more or less the same. Water stress conditions resulted in stomatal closure. / Thesis (PhD)--University of Pretoria, 2009. / Plant Production and Soil Science / unrestricted

La transplantation d'organe améliore durablement la qualité de vie de patients en défaillance organique terminale. Malheureusement le nombre de greffons disponibles est insuffisant pour traiter tous les patients inscrits en liste d'attente. En France, les organes greffés proviennent essentiellement de donneurs en mort encéphalique. En cas de maladie grave, incurable et rapidement mortelle, il est également possible dans certains pays (dont la France) d'arrêter les thérapeutiques qui maintiennent artificiellement un patient en vie et de prélever ses organes une fois le décès par arrêt circulatoire constaté. La loi n°2005-370 du 22 Avril 2005 (dite loi Léonetti) autorise l'arrêt des traitements lorsqu'ils apparaissent « inutiles, disproportionnés ou n'ayant d'autre effet que le seul maintien artificiel de la vie ». Pour certains, cette fin de vie médicalement planifiée devrait prendre en compte les souhaits du patient en matière de don d'organes et l'intérêt de la greffe pour la société. La position française était néanmoins jusqu'en 2014 de ne pas considérer le patient en fin de vie comme un donneur potentiel afin d'éviter toute confusion entre la décision d'arrêter les traitements curatifs et l'intention de prélever ses organes. Alors que ce type de prélèvement a débuté fin 2014 dans quelques sites pilotes français, nous avons examiné les aspects pratiques, juridiques et éthiques du prélèvement d'organe en situation de fin de vie médicalisée, en focalisant notre réflexion sur les droits du patient, la définition de la mort, la temporalité du processus de prélèvement, et les éléments qui déterminent les modalités d'arrêt des suppléances vitales. / Organ transplantation saves lives of many persons who otherwise would die from end-stage organ disease. In the past decades the need for transplants has grown faster than the number of available organs. This increasing requirement for donated organs has led to a renewed interest in donation after circulatory determination of death (DCDD). In some countries including France, terminally ill patients who die of cardiac arrest after a planned withdrawal of life support may be considered as organ donors (controlled DCDD). Before 2005 French rules were not designed for such practices. With regard to patients in final stage of incurable diseases, the law number 2005-370 of April 22, 2005 authorizes the withholding or withdrawal of treatments when they appear "useless, disproportionate or having no other effect than solely the artificial preservation of life". Advocates of the controlled DCDD argue that the end-of-life care plan should incorporate the patient's wishes concerning organ donation and the public interest of transplantation. Until 2014, most French medical academics regarded the perceived conflict of interest that would arise for clinicians treating potential donors as a major ethical question. As the French program started at the end of 2014 in a few pilot sites, we thus examine the practical, legal and ethical issues that arise in considering controlled DCDD, including determination of the donor's overall benefit, debates relating to the diagnosis and time of death, and factors determining how life-sustaining treatment is to be withdrawn.

The diploma thesis deals with international taxation of theater artist’s incomes. The main aim is to create methodical instruction for income taxation of tax non-residents of The Czech Republic. After that the methodical instruction is used for calculation of the tax liability of model tax payers - theater artists. The diploma thesis also evaluates case-law which deals with international taxation and defines possible risks which eventuate from incorrect interpretation.