Search results for "Union"
showing 10 items of 2069 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…
Hate Speech e messaggi discriminatori: riflessioni internazionalistiche sul caso Casapound c. Facebook
2021
In this intervention the idea is submitted that the interim measures in the case Casapound v. Facebook, by means of which Fb Ireland was ordered by the Rome Tribunal (on December 12, 2019) to reactivate the profile of the extreme right wing political association Casapound - previously closed as a consequence of an alleged violation of fb standards concerning hate speech - can be criticized under international and european law. Such criticisms stem both from the overall picture of the international and european legal standards concerning hate speech (par. 2) and from the relevant case law of the European Court of Human rights (paras. 3 and 4).
Faktori, kas ietekmē Latvijas loģistikas uzņēmumu konkurētspēju ES
2019
Promocijas darbā tiek pētīta Latvijas loģistikas uzņēmumu konkurētspēja. Loģistika ir viena no galvenajām Latvijas nozarēm. Tāpēc ir svarīgi pievērsties galvenās nozares uzlabošanai. Tomēr konkurence nav balstīta uz vienu faktoru; būs vairāki faktori, kas ietekmē konkurētspēju. Promocijas darbā tiek pētīti Latvijas loģistikas uzņēmumu konkurētspēju ietekmējošie faktori. Konkurence Eiropas Savienībā ir tik spēcīga, tāpēc ir svarīgi koncentrēties uz Latvijas loģistikas uzņēmumu konkurētspēju, lai uzlabotu produktivitāti un peļņu. Loģistikas nozares sarežģītība arī padara to par būtisku to izpētei. Tā kā loģistikas nozare ir atkarīga no vairākiem faktoriem, promocijas darbā tiek analizēti četr…
Accounting for centralization in the European Union : Niskanen, Monnet or Thatcher ?
2002
Centralisation at the level of the European Union takes the form, not so much of increased, staff or budget, but of enlarged responsibilities and an increased share in regulation. The paper first reviews possible explanations of that trend that are based on a view of bureaucracy inspired by, or closely related, to William Niskanen's. It then turns to a discussion of the extent to which any characteristic of the EU machinery can develop without the acquiescenceor agency of a majority of the member-state governments, and of the discussion of whether centralisation as a process is not simply a way to implement, in the manner suggested by Jean Monnet, the "ever closer union" that was - and, to …
A comparison of internal and international barriers to trade
1999
In a world in which barriers to trade at all levels - international and internal - are mostly a by-product of the implementation by governments of different regulatory policies to deal with domestic or local problems, the mechanisms that are set in motion by the operation of competition among the governments inhabiting the different jurisdictional tiers of federal countries lead to outcomes that are different from those generated by the 'agreed-upon' rules that govern the relations of national governments with each other in matters of international trade. A model is used to compare two ways of dealing with the external damages that are consequent on the pursuit of beneficial domestic regula…
Vertical competition in a unitary state
2000
The paper is concerned with what Albert Breton, in his theory of competitive federalism has called vertical competition, that is, competition between governments situated at different levels. However its setting is government systems that are unitary rather than federal and structured around three or four levels of government rather than the two often implicitly assumed. The paper tries to show that these characteristics may offer a partial solution to what is perhaps the major problem raised by vertical competition, that is, how winners in a vertical contest get protected against retaliation by the losers when the latter can change the rules (which are not constitutionally entrenched). In …
Comparative economic analysis of support policies for solar PV in the most representative EU countries
2015
Abstract The purpose of this paper is to study the positions of some European Union (EU) countries on the development of PV systems. After a review of the main support policies for PV systems in Europe, the specific situations of five representative countries (France, Germany, Greece, Italy and the U.K.) are examined, with the purpose of describing the main differences in their implementation of support policies adopted for PV systems. In particular, comparisons based on economic indexes such as the net present value (NPV) and the internal rate of return (IRR) are carried out for different sized PV systems, showing that in some situations support policies can be inconvenient for the PV syst…
Local structural investigation of hafnia-zirconia polymorphs in powders and thin films by X-ray absorption spectroscopy
2019
Björn Matthey (Fraunhofer IKTS, Dresden) is acknowledged for providing HfO2 and ZrO2 powders on short notice after DESY’s renowned customs office punished us. Parts of this research were carried out at Petra III at DESY, a member of the Helmholtz Association (HGF). The experiments on single Si:HfO2 thin film samples were performed at the CLAESS beamline at ALBA Synchrotron with the collaboration of ALBA staff. We would like to thank Edmund Welter for assistance (in using beamline P65) and DESY for enabling this research for proposal no. 20160591 and for travel support. T.S. acknowledges the German Research Foundation (DFG) for funding this work in the frame of the project “Inferox” (project…
The European Union at the Copenhagen climate negotiations: A case of contested EU actorness and effectiveness
2013
This article analyses the extent of European Union (EU) actorness and effectiveness at the 15th United Nations Framework Convention on Climate Change (UNFCCC) Conference of the Parties (COP) meeting in Copenhagen in December 2009. Although the EU has been characterised as a leader in international climate policy-making for some time, the COP 15 meeting in Copenhagen has overall brought about disappointing outcomes for the Union. This casts doubts on EU actorness and effectiveness in this field. We take the article by Jupille and Caporaso as a conceptual point of departure and then specify a more parsimonious actorness framework that consists of coherence and autonomy. Effectiveness is conc…
Audit Reports on Financial Statements Prepared According to IASB Standards: Empirical Evidence from the European Union
2004
This paper examines the audit report of 147 firms from the European Union that prepare their financial statements in compliance with the standards developed by the International Accounting Standards Board. Bearing in mind that the consolidated accounts of listed companies will follow IAS from 2005 onwards, the purpose of this paper is to provide some insight into the current outcome of the statutory audit on this information. Interesting conclusions are drawn from this empirical study with regard to the auditing standards applied, the wording used and the differences observed between reports produced by auditors from the big firms and reports from different European countries. The need to h…