Search results for "Dret"
showing 10 items of 1346 documents
Dret educació
2019
El document forma part dels materials docents programats mitjançant l'ajut del Servei de Política Lingüística de la Universitat de Valencia. Presentació PWP sobre el Dret a l'educació PowerPoint Education rights
Opinion statement ECJ-TF 4/2014 of the CFE on the decision of the European Court of Justice of 23 January 2014 in SCA Group Holding BV et al. (joined…
2015
This Opinion Statement analyses the Court's decision in Joined Cases C‑39/13, C‑40/13 and C‑41/13, SCA Group Holding BV et al, of 12 June 2014, concerning the question whether the Netherlands violate the provisions on freedom of establishment if they refuse to form a "fiscal unity" ("fiscale eenheid") between domestic companies in cases where one or more intermediate companies are residents of another Member State (C-39/13 and C-41/13) or (2) the common parent company of two domestic sister companies is resident in another Member State (C-40/13). The Dutch "fiscal unity" treats separate entities as one taxable unit for corporate income tax purposes and hence enables, e.g., the full consolid…
Opinion statement ECJ-TF 2/2015 of the CFE on the decision of the European Court of Justice in Commission v. United Kingdomm ('final lossess') (case …
2016
This is an Opinion Statement prepared by the CFE ECJ Task Force on Case C-172/13, European Commission v United Kingdom, which was decided by the Grand Chamber of the Court of Justice of the European Union (ECJ) on February 2015. This case is in some ways a follow-up to the ECJ's decision in Marks & Spencer and comments on whether the legislative amendments introduced by the United Kingdom are sufficient to ensure compliance with European Union law. After illustrating the case, arguments of the parties and decision of the Court, this Opinion Statement will focus on selected critical points from the Courts decision and Advocate General Kokott's opinion.
Opinion statement ECJ-TF 3/2014 of the CFE on the decision of the European Court of Justice of 23 January 2014 in DMC (Case-164/12), concerning taxat…
2015
This is an Opinion Statement prepared by the CFE ECJ Task Force1 on Case C-164/12, DMC. After illustrating the facts of the DMC case and the preliminary questions, this document will focus on selected critical points from this case by pointing out some differences between it and its most immediate relevant precedent, National Grid Indus, which has been the subject of a previous Opinion Statement by the CFE.4
Opinion statement ECJ-TF 1/2015 of the CFE on the decision of the European Court of Justice in Commission v. Spain (Case C-127/12) and Commission v. …
2016
The cases Commission v. Spain (C-127/12) and Commission v. Germany (C-211/13) have common features and in both cases the ECJ (second and third chamber) held that the two national measures at issue were contrary to the free movement of capital ensured under Art 63 TFEU and under Art 40 of the EEA Agreement. Both cases were decided without an opinion from the designated Advocates General, Kokott and Mengozzi, respectively.
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1715
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Teaching of Tax Law in Spain
2017
This paper studies the consolidation of tax law in Spain as a subject of study in the Bachelor Law Degree, and the result of the evolution of the different amendments of the Law Study Plan. Despite the fact that Tax Law is broadly and generally studied as a mandatory subject at the Bachelor level, it diminishes its relevance at the Official Master Level, mainly due to the fact of the absence of a specialized Courts in the Spanish judiciary system. The possibilities of development and consolidation still arise at the postgraduate level with the specialized professional studies, much demanded by companies and advocacy. The tendency, however, seem to go for advanced specialized ad hoc courses.…
El marco jurídico de la cooperación económica antártica: realidades y perspectivas de futuro
1993
Entre las realidades de aprovechamiento económico de la Antártida se encuentran el turismo antártico y el aprovechamiento de los recursos vivos marinos antárticos. Entre las perspectivas de futuro de las actividades económicas antárticas se encuentran la explotación de los recursos minerales antárticos y también la de los hielos antárticos. El sistema antártico constituye el marco jurídico en el que se han regulado todas estas actividades económicas. El presente artículo se dedica al estudio de esta normativa
Los procedimientos de solución de controversias en el MERCOSUR
2006
El presente trabajo estudia la evolución de los procedimientos de solución de controversias en el MERCOSUR. Se presta una especial atención al momento actual, representado por el Protocolo de Olivos, que ha establecido un sistema sumamente complejo para la solución de las controversias que puedan surgir en el MERCOSUR
Las inmunidades internacionales y el artículo 36 de la Ley núm. 1/2000, de 7-1-2000, de Enjuiciamiento Civil
2002
En este artículo analizo la doctrina del Tribunal Constitucional sobre el contenido y alcance de la inmunidad de jurisdicción y de ejecución en materia civil conforme a las normas de Derecho Internacional Público, para precisar de esta forma, como requiere el artículo 36 de la Ley núm. 1/2000, de 7-I-2000, de Enjuiciamiento Civil, 'la extensión y límites de la jurisdicción de los tribunales civiles españoles'. Si lamentablemente se ha renunciado, hasta la fecha, a codificar el gran casuismo que existe en materia de inmunidades internacionales, al menos se podía haber intentado codificar los resultados interpretativos a los que ha llegado nuestro Tribunal Constitucional al decidir sobre la c…