Legal framework - Article 107 (1) TFEU
According to Article 107 (1) of TFEU, which contains a general prohibition of certain forms of State aid, five cumulative criteria’s must be fulfilled in order to constitute State aid. Firstly, the aid must be granted by a “Member State or through State resources”, Secondly, the aid must be granted to “undertakings”. Thirdly, the State intervention must distort or threaten to distort competition and affect intra-trade between Member states. Fourthly, it must favour (confer an advantage on) the recipient of the aid, and fifthly, a state measure must favour “certain undertakings or the production of certain goods” (selectivity).
In the opening decision against, the main question is whether the tax ruling in question (confirming the APA) conferred an economic advantage upon Starbucks BV .
Since, the Dutch tax authorities did issue the tax rulings in question and they resulted in a loss of tax revenue (reduction of the State budget), and the Starbucks Group operate across the EU, and any state support will or has the potential to threaten the intra-trade between Member States , the fulfilments of the first, second, and third conditions are rather unproblematic or as stated by the EC “relatively “straightforward” .
Considering that the tax rulings seem “designed” and therefore exclusively reserved for the companies concerned the fulfilment of selectivity seems also met . In consequence, in order to determine whether the EC’s assessment
Consequently, Derogations should not be enforced arbitrary; additionally, they may not cause a disguised discrimination between member states, to rely on Art 36 TFEU a measure must be justified objectively. Also, another requirement which a national rule must fulfil to comply with Art 36 TFEU is that it cannot form arbitrary discrimination or a disguised restraint on trade between Member states. The purpose of this condition is to prevent restrictions on trade based on one of the derogations stated in the first condition of Art 36 TFEU from being diverted from their purpose and used in a way to either create discrimination in respect of goods created in other member states or indirectly to guard certain domestic products.
The actual definition of Foreign Aid is money, food, or other resources given or lent by one country to another, but it is a broad topic that looks different for every country that receives it. While it is a great thing in concept, it often runs into problems when it is put into practice. The country that gives the aid (the benefactor), usually doesn’t realize or try to fix the problems that these problems cause the other country (the beneficiary). Like everything in this world, it has benefits and drawbacks and although it does impact the country that provides aid, ultimately, the bigger concern is the country who receives it.Is it actually helpful, or is it a waste of time? What is the difference between helping and harming? Foreign Aid often walks a fine line, and there are many factors like corruption, poor planning, greed, and ulterior motives can do more harm to a country than good.
This question concerns non-fiscal barriers to the free movement of goods in the European Union. Issues concerning Articles 34,35 or 36 of the Treaty on the Functioning of the European Union (TFEU) are raised and Brian’s potential claim is against France as the Member State who has enacted measures which may restrict imports and exports, thereby violating the Treaty.
In 1981 TDM which was a shipping company brought proceedings against a competitor before the Italian courts. They were seeking compensation for the damage that the competitors caused to them because of their policy of low fares on maritime cabotage which was made possible by public subsidies. TDM claimed infringement of Art 86(1) of the Treaty EC which prohibited the abuse of dominant position and Art 85,90 and 92. The claim was rejected by the Tribunale di Napoli and later by the Corte d’Appello di Napoli. The court claimed that the subsidies they did not affect activities on sea links competing with those operated by the defendant and they were not granted in breach of the Treaty. The claimant appealed again asking for a preliminary ruling to be made regarding the interpretation of the articles in question to determine whether the granting of subsidies were lawful. The supreme court of Italy refused to make a reference and dismissed the appeal. Although that Art 90 and 92 prohibited State aid which distorts the competition, the court held that in was an exception to the particular case because the economic development of
This declaration is demonstrative of the ECJ 's strict interpretation of their duty to enforce the principle of EC legislation in this area. For example, it is not necessary to show an actual hindrance to trade between Member States: it is quite sufficient that the measure should merely be capable of such an effect.
We have chosen to write this assignment on the European Court of Justice (ECJ), looking into its role in the European integration process, and how its rulings and judgments have affected the business framework. We will also be looking into the effects of its rulings on state sovereignty, and how in some cases its rulings have limited states power over certain policy areas and handed them to the European Union.
Überseering wanted to transfer its actual centre of administration from the Netherlands10 to Germany11. German jurisdiction was applicable, due to the real seat of Überseering12. But, according to German law, Überseering was denied legal capacity, necessary to sue, as it had not fulfilled the required formation formalities.13 The ECJ 's decision was in agreement with the Centros judgement. MS had to recognize legal capacity of companies which are officially incorporated in another MS. The real seat countries had to adjust significantly after this judgement. While, the ECJ 's decision once again benefits the incorporation states as they no longer have to comply with additional conditions formerly emplaced by real seat states.
In September 2014, the European Court of Justice delivered a judgment on Groupement des Cartes-Bancaires v. European Commission. This case was initially decided on by the commission, and then appealed to the General Court of the European Union. When the General Court dismissed the appeal, it appealed to the European Court of Justice (ECJ). After hearing the opinion given by Advocate General N. Wahl (AG Wahl), the ECJ made a decision to quash the General Court’s decision. The case represented the first appeal the ECJ had overturned regarding the restriction of competition ‘by object’ of the measures at issue. It will be shown that this case is the leading authority on the dichotomy of ‘by effect’ and ‘by object’ restrictions of competition.
The European Union is a unique political organisation with its own law making powers; it presents a massive constitutional fabric on the individual member states identity. One of the essential ideals of the European Community Treaty (EC) is to breakdown trade barriers, including taxes, by individual Member States; it also defines the basic principles of political and economic factors in the European Union. The EC Treaty does not give any clear terms when dealing with public procurement; legislation is based on aims of the EC Treaty, in particular the free movement of goods in article 28 and the freedom to provide services in article 49 . It is used to implement the goals of the European Community as set out in articles 2 and 3, the
The results suggest that (i) there may be problems in the present aid providing system, where aid hinders growth of developing countries (ii) the successful experience of some inland countries and South Asian nations during the period of
1. Statutory Provisions: Agriculture is a state subject, A smooth implementation of UAM requires the state to have a favourable outlook to market led agriculture & have a positive attitude on the prospects in agriculture through steady procurement, low distress sales, value addition/ proper processing of marketable surplus & adoption of co-production & profit sharing model. Moreover, State APMC Acts should have provisions for electronic trading, single license, et al, and should also be willing to amend their APMC Acts to allow for private participation in the establishment of mandis and single point levy of market fee. Creating a favourable legal framework is important, otherwise this policy initiative could also meet the fate of Model APMC Act, 2003.
Democracy is government of the people, by the people, for the people. Many theorists believe that New Zealand has a weak constitutional framework and therefore a weak democratic structure. However there are many other theorists who state that unwritten constitutions bring flexibility, and can evolve with modern society. The accuracy of this statement can be evaluated in relation to New Zealand 's legal architecture and constitutional arrangements.
During the contemporary tax scenario, where the trade and investment barriers have been totally dismantled and there is huge inflow of foreign capital in almost every sector of the economy, the need for Direct Tax Avoidance Agreements (‘DTAAs’) is rising day by day. Owing to the special nature and scope of these DTAAs [which can also be mentioned as Direct tax Treaties (‘DTT’) or Direct Tax Conventions (‘DTC’)] the professionals, who have to deal with these provisions on a regular basis, and provide professional advice to their clients seldom face a problem as these DTAAs have two very different purposes which have to be harmonised, they are; curtailing of or curbing of economic double taxation as against each and every State’s appetite for more tax revenues.
This chapter will cover the jurisprudential basis of the research. This chapter will look into the historical approach in order to provide an understanding of the history of the concept of bicameralism in Kenya and the challenges it presents. Through this approach, focus will be placed on ancient bicameralism in developed democracies
Foreign aid has in different periods of history played an important part in the economic development of many countries, which are now industrially advanced and prosperous are included among them. For instance, the United Kingdom received aid