Search results for "advocate"

Consideraciones sobre la cláusula irph a la luz de sus antecedentes y de la doctrina consolidada del tribunal de justicia de la union europea

2021

By issuing its judgment of March 3, 2020, the Court of Justice of the European Union (CJEU) has terminated the last episode in the evolution of the IRPH index to which almost a tenth of mortgages have been referring. in Spain, compared to the rest that the Euribor takes as a reference, declaring in essence that consumers will be able to go to court to declare the abusiveness of the clause that the aforementioned index contains in the deeds of constitution of the mortgage. To understand the scope of the current situation, it is convenient to consider even briefly what the IRPH consists of and the consequences that its application has entailed for the affected consumer borrowers, taking into …

Rechtsgutachten des Advocaten-Vereins zu Riga über den Entwurf einer neuen Wechselordnung für das russische Reich

1882

OS ECJ-TF 3/2017 on the Decision of the Court of Justice of the European Union of 16 May 2017 in Berlioz Investment Fund SA (Case C-682/15), Concerni…

2018

This article examines the decision of the Grand Chamber of the Court of Justice of the European Union (ECJ) in Berlioz Investment Fund SA (Case C-682/15) delivered on 16 May 2017, following the Opinion of Advocate General Wathelet of 10 January 2017. The case concerned the levying of tax penalties in circumstances in which a third party partially refused to provide the Luxembourg tax authorities with information requested, by way of mutual assistance under the Mutual Assistance Directive (2011/16), by the French tax authorities. Having clarified that when exchanging information by way of mutual assistance under an EU directive, EU Member States are implementing EU Law, the Grand Chamber con…

OS ECJ-TF 4/2017 on the Decision of the Court of Justice of the European Union of 9 February 2017 in X (Case C-283/15) ('Pro-Rata Personal Deductions…

2018

This article deals with the decision taken by the Court of Justice of the European Union in X (Case C-283/15), on 9 February 2017. In general terms, the Court followed the Opinion of Advocate General Wathelet of 7 September 2016. The case concerned tax legislation permitting the deduction of "negative income" relating to a dwelling. The issue was whether the fundamental freedoms must be interpreted as precluding a Member State from refusing the benefit of that deduction in respect of a self-employed non-resident in circumstances in which that person receives 60% of his total income within that Member State, and 40% within a non-Member State. Therefore, he does not receive income that enable…

OS ECJ-TF 1/2019 on the ECJ Decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) Concerning the Application of Transfer Pricing Rules to Tran…

2019

This article is focused on the Court's decision in Hornbach-Baumarkt (Case C-382/16) (Hornbach) which is an important clarification of the conditional compatibility of arm's length-based domestic transfer pricing legislation with the freedom of establishment. Hornbach follows and confirms the previous doctrine formulated in SGI (Case C-311/08). The decision did not follow Advocate General's approach, which would have denied comparability of domestic and cross-border situations in transfer pricing cases and, hence, prevent scrutiny of domestic transfer pricing legislation under the fundamental freedoms. The authors welcome the requirement that Member States have to grant taxpayers the opport…

Opinion Statement ECJ-TF 1/2016 on the Judgment of 17 September 2015 of the Court of Justice of the EU in the Combined Cases C-10/14, Miljoen, C-14/1…

2016

This article deals with the decision taken by the Court of Justice of the European Union in Miljoen and others (Joined Cases C-10/14, C-14/14 and C-17/14), in respect of which the Third Chamber of the Court of Justice of the European Union (ECJ) delivered its decision on 17 September 2015, following the Opinion of Advocate General Jaaskinen of 25 June 2015. The cases concern the taxation of dividends received by individual and corporate non-resident taxpayers. They answer several questions in respect of the appropriateness of levying dividend withholding taxes, such as the need to allow for an offset against ordinary income tax, the deductibility of related costs and the relevance of an off…

OS ECJ-TF 2/2017 on the ECJ Decision of 21 December 2016 in World Duty Free Group and Others (Joined Cases C-20/15 P and C-21/15 P), Concerning the R…

2017

This article deals with the decision taken by the Grand Chamber of the Court of Justice of the European Union in World Duty Free Group (formerly Autogrill Espana); Banco Santander and Santusa Holding (Joined Cases C-20/15 P and C-21/15 P), on 21 December 2016, following decisions of the General Court of the European Union of 7 November 2014 in Autogrill Espana and of 7 November 2014 in Banco Santander and Santusa and the Opinion of Advocate General Wathelet of 28 July 2016. The case concerned Spanish tax rules that allowed Spanish enterprises tax amortization of financial goodwill arising from the acquisition of shareholdings in foreign companies, but not from the acquisition of shareholdin…

Advokātu process

2016

Bakalaura darbs ir par advokātu procesu civilprocesa ietvaros Latvijā. Bakalaura darbā tiek apskatīta advokātu procesa attīstība un aspekti Latvijā, izvērtējot tā izpausmes un izmaiņas laika gaitā. Darbā tiek arī analizētas un apskatītas tiesību nozares ekspertu un praktiķu atziņas par advokātu procesu, kā arī nozīmīgāko tiesas spriedumu atziņas un ietekme uz šo procesu. Bakalaura darbā autors arī analizē advokātu procesā iekļauto prezumpciju par to, ka advokāti ir pietiekami zinoši un kvalificēti, lai spētu tikt galā ar tiem uzdevumiem, uz kuriem tiem ir monopoltiesības advokātu procesa ietvaros. Autors izvērtē šīs prezumpcijas potenciālos trūkumus un piedāvā veidu, kā varētu papildinoši n…

Zasięg korporacyjnego upoważnienia aplikanta do zastępstwa

2023

Upoważnienie aplikanta do zastępstwa funkcjonuje od dawna. Jako że ma charakter tylko albo aż upoważnienia korporacyjnego, stąd też na tym tle jest ono różnie postrzegane. Do tego dochodzą dylematy w zakresie pełnienia przez profesjonalnego pełnomocnika funkcji kuratora, a także kwestia udzielenia upoważnienia do zastępstwa dla aplikanta czy nawet substytucji procesowej dla innego profesjonalnego pełnomocnika w osobie adwokata lub radcy prawnego. Wielość wątków z uwagi na szerokie spektrum aktywności aplikanta, co wiązać należy z odbywaną przez niego aplikacją adwokacką albo radcowską, pociąga za sobą konieczność umiejscowienia go w szeroko rozumianym wymiarze sprawiedliwości jako osoby qua…

The Agency and Practical Learning of a Lay Advocate in Seventeenth-Century Helsinki : The Case of Gabriel Abrahamsson

2018

This chapter discusses seventeenth-century Sweden, where academically trained advocates and procurators emerged but attempts of advocacy monopoly failed. The case of Gabriel Abrahamsson—a son of a pastor, a former cavalryman and farmer, and, later on, a lower-level civil servant in Helsinki—proves that no specific privileged status or academic education was needed for advocacy in lower courts. The tradition to use any reasonable man as a legal representative continued, and trusted men from various social backgrounds with self-acquired legal skills acted as lay advocates. Gabriel learned law by doing. His voluminous private and office litigation enabled him to act increasingly as a legal rep…