Search results for "AW [Intelligence agency]"
showing 10 items of 651 documents
Opinion Statement ECJ-TF 3/2019 on the CJEU Decision of 22 November 2018 in Case C-575/17, Sofina, on Withholding Taxes, Losses and Territoriality
2020
This article deals with the decision taken by the Court of Justice of the European Union in Sofina. In the authors' view, it may have extended the standard of comparability, requiring (foreign) non-dividend income of the recipient to be taken into consideration in comparing the tax treatment of domestic and outbound dividends. This comparator, however, upsets the principle of territoriality, as accepted by the Court in Futura (Case C-250/95) and Centro Equestre (Case C-345/04), by requiring the source state to take into account losses that the non-resident taxpayer has in the residence state. Taken at face value, Sofina's impact may extend well beyond withholding taxes, specifically, and di…
Alternative Investment Fund Managers Directive and its Impact on Malta’s Financial Service Industry
2016
The introduction of the Directive on Alternative Investment Fund Managers (AIFM Directive 2011/61/EU) in 2013 means a radical transformation of the EU regulatory landscape for the whole alternative investment fund industry. Taking into account the growing meaning of the alternative investment fund industry in Europe, the aim of the paper is to assess the impact the Directive on Alternative Investment Fund Managers (AIFMD) will have on the Alternative Investment Fund Managers (AIFMs) managing Alternative Investment Funds (AIFs) in the EU. The research is based on the case of Malta, which is a quickly growing financial centre. The main findings are based on an analysis of questionnaire respon…
An operator view on alliances in politics
2015
We introduce the concept of an {\em operator decision making technique} and apply it to a concrete political problem: should a given political party form a coalition or not? We focus on the situation of three political parties, and divide the electorate into four groups: partisan supporters of each party and a group of undecided voters. We consider party-party interactions of two forms: shared or differing alliance attitudes. Our main results consist of time-dependent decision functions for each of the three parties, and their asymptotic values, i.e., their final decisions on whether or not to form a coalition.
Perioperative and anesthetic deaths: toxicological and medico legal aspects
2019
Abstract Background Anesthesia has become safer during decades, though there is still a preventable mortality; the complexity of medical and surgical interventions, increasingly older and sicker patients, has created a host of new hazards in anesthesiology. In this paper, some of these perioperative (PO) fatal adverse events are investigated in terms of health responsibility. Selective literature research in several data bases, concerning perioperative and anesthetic deaths and medical responsibility, was performed. Main text A generally accepted definition of the anesthesia and perioperatory-related death still remains one of the major concerns in forensic pathology, and the terms “operati…
Criterio para establecer el plazo de recurrir el silencio administrativo negativo
2012
En nuestro ordenamiento vigente hay normas y principios contradictorios relativos a la existencia de un plazo preclusivo para la interposición del recurso contencioso en el supuesto de desestimación por silencio administrativo de las solicitudes o recursos presentados por los interesados. Una amplia corriente jurisprudencial del TC ampara, al menos, la ampliación de los plazos legales establecidos en la LJ aunque no los ha declarado, expresamente, inconstitucionales, mientras que el TS carece de una posición unitaria en la materia. El trabajo pretende la individualización de un criterio para armonizar la obligación de la Administración de resolver de forma expresa y, el correlativo derecho …
Temperature-responsive cellulose-based hydrogels as draw agents in Forward Osmosis
2016
Forward Osmosis is a powerful tool to produce clean water at a low cost if appropriate draw agents and regeneration methods are employed (1). In this frame, stimuli-responsive hydrogels are interesting candidates due to their ability to uptake water and release it under physical stimuli, such as hydrostatic pressure and temperature variations. In particular, temperature-responsive hydrogels that are able to absorb large amount of water at room temperature and release it upon a slight temperature increase are very appealing candidates because they can be regenerated easily and with very low energy consumption (2). Chemical stability and biocompatibility are two further requirements that hydr…
Agreement on the Choice of Non-applicable Law or Law not in Accordance with Article 22(1) of the Twin Regulations: what Consequences for the Couple’s…
2021
Los Reglamentos (UE) 2016/1103 y 2016/1104 del Consejo autorizan a las parejas transfronterizas a elegir la ley aplicable a sus relaciones patrimoniales sobre la base de uno de los criterios enumerados en el artículo 22.1. Sin embargo, el acuerdo de elección de la ley puede tener un contenido diferente al señalado en la redacción del artículo 22 de los ?Reglamentos Gemelos?. El objetivo del análisis es ilustrar que sería incorrecto sostener que tales acuerdos son, a priori, inválidos o no permiten la autonomía de la voluntad. Esta cuestión requiere una evaluación de la finalidad concreta del acuerdo de las partes y debería, al menos, estar abierta al examen del tribunal competente.
La proficua "irrequietezza" del Diritto ecclesiastico. Primi cenni
2012
OS ECJ-TF 3/2015 on the Decision of the European Court of Justice in C.G. Sopora (Case C-512/13), on 'Horizontal Discrimination'
2015
This article deals with the decision taken by the Court of Justice of the European Union in Sopora (Case C-512/13), which was decided by the Grand Chamber of the ECJ on 24 February 2015. It concerns the question of whether a specific requirement to obtain a tax advantage for foreign (incoming) workers violates the freedom of movement of workers (Art. 45 TFEU). This case prominently raises the issue of a differentiation not between nationals and non-nationals (i.e., "vertical discrimination"), but rather between different non-nationals (i.e., "horizontal discrimination") in the context of the taxation of payments of deemed employment expenses ("extraterritorial costs"). By clearly accepting …
La Seguridad ciudadana como función del Estado
2014
Este trabajo se centra en uno de los temas medulares de la organización del Estado como es la garantía de la seguridad, y tiene como objeto reivindicar, al calor la reciente sacudida legislativa en materia, la función de la Seguridad ciudadana como una función pública a desarrollar por las Fuerzas y Cuerpos de Seguridad; en tanto que exigencia constitucional, presupuesto de la salvaguarda de los derechos fundamentales y de las libertades públicas. Publicación en línea: 23 diciembre 2014