Dissertations / Theses on the topic 'Consideration (Law)'
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Twyford, John. "The doctrine of consideration the role of consideration in contract modifications /." Sydney : University of Technology, Sydney. Faculty of Law, 2002. http://hdl.handle.net/2100/286.
Full textVon, Alvensleben Philipp Carl. "Fundamental change of circumstances and the principle of 'causa finalis'." Thesis, Stellenbosch : Stellenbosch University, 2001. http://hdl.handle.net/10019.1/52278.
Full textENGLISH ABSTRACT: On the basis of a comparative analysis of the case law in Germany, England and South Africa dealing with fundamental change of circumstances, it is submitted that the underlying principle of this problem area is the idea of frustration of the contractual purpose (causa finalis). The problem of fundamental change of circumstances is directly connected with basic issues of legal theory such as the dichotomy between legal certainty and substantive justice, the role and limits of interpretation, the concretisation of principles, the adjudication of interests and the problem of value-judgements in the law which are of immediate influence on the understanding of the problem by judges and legal commentators. A broad perspective on the topic is necessarily indicated hereby. The thesis therefore starts off with an account of the role of purpose (causa finalis) in the history of legal philosophy, with a focus on developments in Germany. The continuing relevance of Aristotelian-Thomistic legal thinking is emphasized. The German and English case law dealing with fundamental change of circumstances is analyzed in an analogous manner. An account of the history and development of the doctrines dealing specifically with fundamental change of circumstances is given: the clausuIa rebus sic stantibus of the ius commune, the doctrine of WegJall der Geschaftsgrundlage in Germany and the doctrine of frustration of contract and common mistake in England. The crucial elements of the approach of the courts are restated. The positions of the two most influential German legal authors involved on opposite sides of the debate concerning the doctrine of WegJall der Geschaftsgrundlage are discussed. At the end of the discussion of English case law, the approach of the English courts is compared with that of their German counterparts, providing a basis for the development of the author's understanding of the concept causafinalis. Notwithstanding the fact that South African law does not recognize a doctrine dealing specifically with fundamental change of circumstances, and in spite of dicta to the effect that the English doctrine of frustration of contract is not part of South African law, it is submitted that the doctrine of frustration of contract has nevertheless strongly influenced the South African law of supervening impossibility and supposition, and has arguably become part and parcel of it. Likewise, cases of frustration of the contractual purpose due to a fundamental change of circumstances have been dealt with by means of other doctrinal devices such as common mistake. It is submitted, finally, that the famous and controversial issue of the role of causa in South African law should be reconsidered, since it may contribute to the understanding of the notion of contract, and assist in overcoming the current doctrinal crisis of the theory of contract.
AFRIKAANSE OPSOMMING: Aan die hand van 'n vergelykende analise van die regspraak in Duitsland, Engeland en Suid- Afrika betreffende fundamentele verandering van omstandighede, word ter oorweging gegee dat die beginselonderliggend aan hierdie probleemgebied te vind is in die gedagte van verydeling van die kontraksoogmerk. Die probleem van fundamentele verandering van omstandighede staan in onmiddellike verband met basiese vrae van die regsteorie, onder andere die teenstelling tussen regsekerheid en substantiewe geregtigheid, die rol en perke van uitleg, die konkretisering van beginsels, die opweging van belange en die probleem van waarde-oordele in juridiese verband wat almal inspeel op die hantering van die probleem deur regters en kommentatore. Met die oog hierop is 'n breë invalshoek op die ondersoekveld gebiedend. Die ondersoek neem derhalwe as vertrekpunt 'n oorsig oor die rol van oogmerk (causa finalis) in die geskiedenis van die regsfilosofie met 'n besondere klem op ontwikkelinge in Duitsland. Die deurlopende belang van Aristoteliaans- Thomistiese denkwyses word beklemtoon. Die Duitse en Engelse regspraak betreffende fundamentele verandering van omstandighede word op 'n eenvormige grondslag ontleed. 'n Oorsig van die geskiedenis van leerstukke wat spesifiek verband hou met fundamentele verandering van omstandighede word aangepak, te wete die sg clausuia rebus sic stantibus van die ius commune en die leerstuk van Wegfall der Geschafstgrundlage in Duitsland en die leerstuk van frustration of contract en common mistake in Engeland. Die kemaspek van die benadering van die howe word uitgespel. Die botsende standpunte van twee van die mees invloedryke Duitse denkers in die teoretiese debat bied 'n breë konseptueie raamwerk vir die uiteindelike vergelyking van die Engelse regspraak met die van die Duitse howe en die ontwikkeling van 'n eie standpunt aangaande die begrip causafinalis. Die Suid-Afrikaanse reg erken nie 10 soveel woorde dat veranderende omstandighede as sodanig die bestaan van 'n kontrak raak nie, en in die besonder word die Engelsregtelike leerstuk van frustration of contract in vele regterlike dicta verwerp. Die ondersoek na die Suid-Afrikaanse respraak lei egter tot die gevolgtrekking dat die Suid-Afrikaanse reg aangaande onmoontlikwording van prestasie en die veronderstelling inderdaad in wesenlike opsigte deur die leerstuk van frustration beïnvloed is. Verydeling van die kontraksoogmerk ten gevolge van veranderende omstandighede geniet ook juridiese erkenning deur middel van . ander juridiese meganismes soos die leerstuk van gemeenskaplike dwaling. Die slotsom van die behandeling van die Suid-Afrikaanse reg is dat die berugte en omstrede rol van causa in die Suid-Afrikaanse Kontraktereg herwaardering verg.
Spierings, Charlotte. "Unilateral conduct in English private law." Thesis, University of Oxford, 2013. http://ora.ox.ac.uk/objects/uuid:72c0ec9c-f2fa-47cf-a3c6-03ce1dc3f041.
Full textKrebs, Thomas. "Failure of consideration : a comparative study." Thesis, University of Oxford, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.264584.
Full textBoardman, Charlotte Mary. "Considering consideration : a critical and comparative analysis of the doctrine of consideration in the Anglo-Canadian common law." Thesis, University of British Columbia, 2013. http://hdl.handle.net/2429/45660.
Full textŠebeková, Veronika. "Srovnání institutů consideration a kauzy v smluvním právu." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10347.
Full textKatren, Scott E. "A consideration of those things belonging to the partnership of conjugal life an analysis of Canon 1135 /." Theological Research Exchange Network (TREN), 2002. http://www.tren.com.
Full textSeitz, Florian. "The infringement of prisoners' right to vote : an analysis of intentions and general principles in due consideration of recent judgements." Master's thesis, University of Cape Town, 2012. http://hdl.handle.net/11427/12663.
Full textThe right to vote is the most important and often even the only possibility of citizens to participate in a democracy’s governance. Generally accepted democratic principles like the electoral equality and the objective to include all citizens who have acquired their full age and are of sound mind in the decision-making process demand that disenfranchisement may - if at all - only occur in very exceptional cases. However, laws infringing prisoners’ right to vote are widespread and differ greatly among established democracies: While some states do not impose any restrictions on the right of prisoners to vote, others (like many states in the USA) exclude most or all of their detainees from taking part in elections, sometimes even after their release.1 Even though this phenomenon pertains to core issues of democratic principles as well as central human rights aspects, it has not been subject to noteworthy public debate for a long time. Due to several decisions of national constitutional courts and the European Court of Human Rights (ECtHR) within the last decade, felony disenfranchisement has gained more attention among legal academics. Still, most of this literature is limited to the specific arguments which have been brought forward in the particular court procedures. From my point of view, a holistic analysis which seeks to give a general recommendation whether or not to grant prisoners the right to vote – and if so, what restrictions may still be feasible – must not only focus on a national context, but has to consider legal philosophic and political issues, too. The long grinding debate which is going on in the British Parliament about the amendments demanded by Strasbourg’s European Court of Human Rights (ECtHR) emphasises the practical necessity of such a study.
Solanke, Oluwatosin Modupe. "Proposed amendments for consideration in the review of the copyright and trademarks protection for the digital environment in Nigeria." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/13037.
Full textThis thesis considers the manner in which Nigerian intellectual property law regulates the digital environment. The main question it asks is whether existing intellectual property law adequately balances and protects the rights of rightholders and users in the digital environment.
Vartkessian, Elizabeth S. "Fatal distraction : does the Texas capital sentencing statute discourage the consideration of mitigating evidence?" Thesis, University of Oxford, 2011. http://ora.ox.ac.uk/objects/uuid:61962e9e-12eb-47a0-9edb-cfd0dea1001b.
Full textAddison, Henry 1955. "Consideration with regard to global navigation satellite systems (G.N.S.S.) of the establishment of a legal framework." Thesis, McGill University, 1996. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=27441.
Full textThis thesis will discuss the nature of GPS/GNSS as a global utility, ICAO's evolutionary path toward a civil GNSS (ie one independent from GPS) and trace the development of the institutional debate within ICAO. Reliance on navigation by GNSS in terms of the principle of State sovereignty over territorial airspace and the Chicago Convention will be considered. The three major institutional issues in respect of a GPS based GNSS (ie charging, non-discriminatory access and liability) will be examined.
This thesis will also examine past and present State practice in respect of radionavigation systems of an international character in considering whether a legal framework for GNSS is necessary, and if so what form it is likely to take. The conclusions reached on these issues will be summarised in the final chapter.
Holz, Marcella. "Children in the Mavrovouni Camp : A Consideration of a Possible Violation of Article 3 ECHR." Thesis, Malmö universitet, Malmö högskola, Institutionen för globala politiska studier (GPS), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-42746.
Full textBjornberg, Karin. "Rethinking human security : taking into consideration gender based violence." Thesis, Stellenbosch : Stellenbosch University, 2012. http://hdl.handle.net/10019.1/71706.
Full textENGLISH ABSTRACT: The human security concept challenges the traditional view of state security. The very essence of human security means to respect human rights. The Commission on Human Security did not focus on women as a special area of concern in the 1994 Human Development Report. The report does not recognise that being subject to gender hierarchies increases women’s insecurity and that women experience human security differently from men and shows that the human security concept does not include gender based violence (GBV) because there is no specific attention paid to issues that predominantly pertain to women. This study is conducted from a feminist perspective. It is reflexive research and based on standpoint theory. The data is gathered through analysis of secondary data and primary data, collected through interviews. GBV in South Africa tends to be continuous and the perpetrator is most likely to be a spouse or partner. Studies show that women are seen as being dependent on and weaker than men. Many men view women’s rights legislation as a challenge to the legitimacy of men’s authority over women. Women who try to be more independent in their relationships are regarded as threats and violence against them becomes a way for men to show control. The criminal justice system in South Africa has made progress in protecting women from GBV but myths, stereotypes and social conventions still prevent women from receiving justice. Traditionally, the state regards what happens in the private sphere as outside its responsibility. The public/private dichotomy challenges state regulations and norms which is evident in the case of domestic violence. It is often argued that GBV has remained imperceptible because it takes place in the private sphere. However, this research indicates that due to the socio-economic situation in South Africa, the abuse is often publicly known by those in the immediate environment as people live in informal housing. This research shows that a human security framework that targets GBV has to be developed for those who bear its consequences. When women are not viewed as subjects, issues that mainly affect them remain invisible. It is necessary that analysis of human insecurity starts from the conditions of women’s lives. Many women in South Africa live highly traumatic lives. Fighting GBV requires that we know the victims of GBV and let them decide what they need to feel secure. Creating human security requires that other threats which contribute to GBV, such as poverty, gender stereotypes and prejudice are also addressed. GBV has become an epidemic in South Africa and is a permanent constraint in women’s lives and impacts society as a whole. The security of the state rest on the security of women and as long as the state fails to treat GBV as a serious crime and protect women the state is more likely to use violence on a larger scale against its citizens.
AFRIKAANSE OPSOMMING: Die Menslike Veiligheidskonsept daag die tradisionele siening van staatsveiligheid uit: die kerbetekenis van Menslike Veiligheid is om menseregte te respekteer. Die Kommissie op Menslike Veiligheid het nie op vroue as ‘n spesiale area van kommer gefokus in die Menslike Ontwikkelingsverslag van 1994 nie. Die verslag het daarin gefaal om te erken dat die realiteit van geslags-hiërargieë vroue se insekuriteit verhoog, en dat die ervaring van menslike sekuriteit van mans en vroue verskil. Hierdie navorsing sal toon dat die menslike veiligheidsbegrip nie in staat is om geslags-gebaseerde geweld (GGG) in ag te neem nie, aangesien daar geen spesifieke aandag verleen is aan vraagstukke wat hoofsaaklik op vroue betrekking het nie. Hierdie studie is vanuit 'n feministiese perspektief gedoen. Die navorsing is reflektief en op standpunt-teorie gebaseer. Die data is deur die analise van sekondêre data, asook die gebruik van primêre data i deur middel van onderhoude ingesamel . GGG in Suid-Afrika is geneig om oor ‘n uitgerekte tydperk plaas te vind en die mees waarskynlike oortreders is ‘n eggenoot of lewensmaat. Navorsing toon dat gemeenskappe geneig is om vroue as swakker en afhanlik van mans te sien. Wetgewing op die regte van vroue word deur vele mans as ‘n uidaging van hul legitieme superioriteit, ten op sigte van vroue, gesien. Vroue wat dus onafhanklikheid in hul verhoudings probeer uitoefen, word as bedreigings gesien en geweld word gebruik om hulle “in hul plek te hou”. Die Suid-Afrikaanse kriminele regstelsel het al vordering gemaak in terme van die beskerming van vroue teen GGG, maar mites, stereotipes en sosiale konvensies belemmer steeds die volle gang van die gereg. Die staat het in die verlede die private sfeer as buite sy jurisdiksie gesien. Die openbare/private sfeer digotomie bied uitdagings vir staatsregulering en vir die implementering van regulasies , en dit word veral duidelik in die geval van huishoudelike geweld. Daar word aangevoer dat aangesien GGG in die private sfeer plaasvind, dit onsigbaar bly. Hierdie navorsing het egter bevind dat GGG in die Suid-Afrikaanse konteks dikwels in die openbare gemeenskapsfeer (deur diegene in die onmiddelike omgewing) opgemerk word, omdat baie mense in Suid-Afrika informele nedersettings woon.Hierdie navorsing het verder bevind dat ‘n GGG raamwerk vir menslike veiligheid ontwikkel moet word wat diegene wat die gevolge van GGG dra insluit. Indien vroue nie spesifiek as navorsingssubjekte geag word nie, bly faktore wat hulle spesifiek beïnvloed onsigbaar. Dit is belangrik dat analise van menslike insekuriteit begin om die omstandighede van vrouens se lewens in ag te neem. Vroue in Suid-Afrika leef in hoogs traumatiese omstandighede. In die bestryding van GGG is dit belangrik dat die slagoffers van GGG in ag geneem word en dat dit hulle toelaat om dit duidelik te maak wat hulle onveilig laat voel. Die skep van menslike veiligheid vereis dat bedreigings wat bydra tot GGG, naamlik armoede, geslagstereotipes en vooroordeel , ook aangespreek word. GGG in Suid-Afrika het ‘n epidemie geword, en plaas ‘n permanente beperking op vroue se lewens. Dit het ook ‘n blywende impak op die samelewing as ‘n geheel. Die veiligheid van die staat rus op die veiligheid van vroue. Solank as wat die staat versuim om GGG te bekamp en as ‘n ernstigge misdaad te erken, en vroue nie die beskerming van die staat geniet nie, is daar ‘n hoër moontlikheid vir die gebruik van geweld deur die staat teen sy eie burgers op ‘n groter skaal.
Welsman, Sandra June. "Laws regulating business facilitation, control, or overload?: a consideration of Australian business regulation in the early 1990s." Thesis, The University of Sydney, 2001. https://hdl.handle.net/2123/28066.
Full textSpoor, Alexander. "A consideration of the fault standard in a claim for additional compensation under s 56(1) of the Compensation for Occupational Injuries and Disease Act." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/20803.
Full textDeonandan, Nirvana. "Insurance warranties in South Africa: consideration of reform of the law on insurance warranties in South Africa and why there is a need for such reform." Master's thesis, Faculty of Law, 2019. http://hdl.handle.net/11427/31556.
Full textIvanauskas, Šarūnas. "Konsensualizmas sutarčių teisėje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2007. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2006~D_20070108_121539-18499.
Full textVenter, Cindy Michelle. "An assessment of the South African law governing breach of contract : a consideration of the relationship between the classification of breach and the resultant remedies." Thesis, Stellenbosch : Stellenbosch University, 2004. http://hdl.handle.net/10019.1/49835.
Full textENGLISH ABSTRACT: The South African system of breach of contract recognizes several distinct forms of breach. each encompassing its own set of requirements. Before one is able to determine the outcome and accordingly the rights of each contracting party in respect of an alleged breach of contract. the factual situation must be fitted into one of the recognized forms of breach. This has resulted in a highly complex system of breach of contract and resultant remedies. The existence of a direct relationship between the form of breach present in a factual situation and the remedies available to the innocent party is a fundamental premise of South African law and one that is often accepted without much investigation. This thesis investigates the extent of this interdependence and to establish whether this intricate system is necessary from a practical and a theoretical point of view. To this end. the thesis examines the less complex system of breach of contract as embodied in the United Nations Convention on Contracts for the International Sale of Goods C·CISG'·) which has been widely adopted in international trade. and which has provided a template for the reformation of various national systems of law. This study concludes that the South African approach to breach of contract and remedies is in need of reform. and that a unitary concept of breach could provide a basis for both a simplification and modernization of our law.
AFRIKAANSE OPSOMMING: Die Suid-Afrikaanse Kontraktereg erken verskeie verskyningsvorms van kontrakbreuk, elk met sy eie besondere vereistes. Ten einde die uitkoms van probleemsituasies waarin kontrakbreuk beweer word te bepaal en derhalwe die regte van die betrokkenes uit te kristalliseer. moet die feitestelonder die een of ander vorm van kontrakbreuk tuisgebring te word. Hierdie benadering het 'n besonder komplekse stelsel van kontrakbreuk en remedies tot gevolg. 'n Fundamentele uitgangspunt van die Suid-Afrikaanse stelsel is dat daar Il direkte korrelasie bestaan tussen die tipe van kontrakbreuk wat in 'n bepaalde geval teenwoordig is en die remedies waarop die onskuldige party kan staatmaak. Hierdie siening, wat meerendeel sonder bevraagtekening aanvaar word, vorm die fokuspunt van hierdie ondersoek. Die oogmerk is om die praktiese nuttigheid en teoretiese houbaarheid van die benadering vas te stel. As 'n vergelykingspunt neem die tesis die vereenvoudigde sisteem van kontrakbreuk beliggaam in die Verenigde Nasies se Konvensie aangaande die Internasionale Koopkontrak ("CISG"). Hierdie verordening geniet wye erkenning in die Internasionale Handel en het alreeds die grondslag gevorm van verskeie inisiatiewe vir die hervonning van Il aantal nasionale regstelsels. Die gevolgtrekking is dat die Suid-A frikaanse benadering tot kontrakbreuk en die remedies daarvoor hervorming benodig en dat die opvatting van 'n sg uniforme kontrakbreuk as 'n basis kan dien vir die vereenvoudiging en modernisering van ons reg.
Bremkamp, Till. "Causa : Der Zweck als Grundpfeiler des Privatrechts /." Berlin : Duncker & Humblot, 2008. http://d-nb.info/991116933/04.
Full textSandgathe, Tracey Layne. "Environmental impact assessment and the promise of eco-pragmatism : a consideration of the Canadian Environmental Assessment Act." Thesis, University of British Columbia, 2007. http://hdl.handle.net/2429/32451.
Full textLaw, Peter A. Allard School of
Graduate
Thompson, Craig Howard. "The consideration and improvement of the sustainability performance monitoring framework for South African water boards." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1018916.
Full textJerkenhag, Jim. "A Dissection of the Direct Link Test : An Analysis of the Enigmatic Concept of a 'Supply for Consideration'." Thesis, Uppsala universitet, Juridiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-359697.
Full textTeague, Ian Graeme. "The role of the public interest in competition law a consideration of the public interest in merger control and exemptions in South Africa and how the public interest plays a more important role in the competition laws of South Africa and of developi." Master's thesis, University of Cape Town, 2009. http://hdl.handle.net/11427/4568.
Full textTeague, Ian Graeme. "The role of the public interest in competition law: a consideration of the public interest in merger control and exemptions in South Africa and how the public interest plays a more important role in the competition laws of South Africa and of develop." Master's thesis, University of Cape Town, 2009. http://hdl.handle.net/11427/4569.
Full textBluffstone, Zoe. "Seeking Redemption in a World of Waste: A Comparative Analysis of Bottle Deposit Systems and Campaigns and a Consideration of Their Comprehensive Sustainability." Oberlin College Honors Theses / OhioLINK, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=oberlin1462983935.
Full textMullinder, Louis. "A comparative study of the criminalisation of the violation of a corpse in context of traditional medicine in subequatorial Africa including consideration of customary law." Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/60072.
Full textMini Dissertation (MPhil)--University of Pretoria, 2017.
Public Law
MPhil
Unrestricted
Miron, Alina. "Le droit dérivé des organisations internationales de coopération dans les ordres juridiques internes." Thesis, Paris 10, 2014. http://www.theses.fr/2014PA100165/document.
Full textThe law of international organisations has been the theatre of passionate academic debate between the detractors and the disciples of the relative normativity. The same can be said about the relations between the legal orders, which divide the doctrine into monists, dualists and non-aligned. Analysing the topic of the place of institutional law in domestic legal orders is taking the risk of losing one’s way in these doctrinal whirls. If we take for granted that the point of view of the domestic judge is relevant for appreciating the normative force of institutional law, we may say that the first debate seems outdated : the domestic judge recognizes that the law produced by international organisations is law, whether is binding or not. The following question is to what extent the norms thus produced may be source of rights and obligations in the internal legal orders. The entire range of legal orders examined requires for institutional law to be incorporated for that purpose. The domestic judges leave nonetheless the door opened to other forms for taking into account some of the legal effects of institutional acts. These convergent tendencies show both that the monist/dualist divide is immaterial for the legal status of these acts and that the dualist doctrine does not accurately reflect the modalities of interaction between the legal systems in the world of pluralism. The recognition of unincorporated legal norms, which triggers consequences in terms of conflict of norms and judicial review of institutional law, stands in favour of a model of coordination and not of separation of the legal orders
Meintjes-van, der Walt Lirieka. "The domestic worker some considerations for law reform." Thesis, Rhodes University, 1993. http://hdl.handle.net/10962/d1003198.
Full textSabo, Joseph Michael. "We Hold These Truths to Be Self-Evident: The Need for Animal Rights in the United States of America." Kent State University Honors College / OhioLINK, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=ksuhonors1335815050.
Full textFoy, Valencia Pierre Claudio. "Legal system and nature. Considerations on Law and nature." Pontificia Universidad Católica del Perú, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/115998.
Full textA partir de unas reflexiones sobre la relación hombre (cultura) naturaleza, se arriba a un conjunto de consideraciones más específicas sobre el sistema jurídico y la naturaleza, las cuales permitirán sustentar algunas de sus expresiones jurídicas: recursos naturales patrimonio, commons, ecosistema entre otras. Finalmente se discute el tema de la naturaleza como sujeto, complementando la discusión con el asunto del sistema legal y los animales.
Peters, Edward N. J. "Preliminary procedural considerations in the application of ecclesiastical penalties." Theological Research Exchange Network (TREN), 1988. http://www.tren.com.
Full textZizic, Bojana. "Copyright infringement occurring over the internet, choice of law considerations." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp01/MQ54498.pdf.
Full textLindkvist, Mari, and Cecilia Karlsson. "Kan uttagsbeskattning ske på mervärdesskatteområdet vid underpristransaktioner? : Svensk rätt i förhållande till EG-rätt." Thesis, Jönköping University, JIBS, Commercial Law, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1087.
Full textEG-rätten är en egen rättsordning som har företräde framför den nationella rätten, vilket innebär att medlemsstaterna har en skyldighet att följa EG-rätten. Förverkligandet av målet om att skapa en inre marknad inom EG förutsätter ett gemensamt system för mervärdesskatt. Flera direktiv har antagits för att harmonisera mervärdesskatten inom gemenskapen.
Mervärdesskatt är en generell konsumtionsskatt som skall bäras av slutkonsumenten. Ett avdragssystem säkerställer att skattebördan vältras framåt för att slutligen belasta slutkonsumenten. En skattskyldig person som förvärvar varor till sin verksamhet medges därmed avdrag för ingående mervärdesskatt. Vid uttag eller användning av dessa varor för privat ändamål skall den skattskyldiga personen behandlas som en slutkonsument. Motsvarande regler återfinns även när en skattskyldig person tillhandahåller tjänster för privat ändamål. Uttagsbeskattning skall ske för att förhindra att en skattskyldig person uppnår en otillbörlig fördel genom att undvika beskattning på den egna konsumtionen. Uttagsbeskattning sker genom att transaktionerna likställs med tillhandahållande av varor och tjänster mot ersättning.
Enligt uttagsbestämmelserna i mervärdesskattelagen aktualiseras uttagsbeskattning när en skattskyldig person tillhandahåller en vara eller en tjänst utan ersättning eller mot en ersättning som understiger självkostnadspriset för den tillhandahållna varan eller tjänsten. I målet Gåsabäck från år 2005 konstaterar EG-domstolen att uttag för privat ändamål inte kan föreligga, enligt artiklarna 16 och 26.1 b i mervärdesskattedirektivet, när en skattskyldig person tillhandahåller varor eller tjänster mot en faktisk ersättning och detta även när ersättningen understiger självkostnadspriset för den tillhandahållna varan eller tjänsten. Således är mervärdesskattelagens uttagsbestämmelser inte förenliga med EG-rätten. Trots domen i målet Gåsabäck beslutar Skatterättsnämnden i ett förhandsbesked från år 2007 att uttagsbeskattning skall ske, enligt artikel 26.1 a i mervärdesskattedirektivet, när en skattskyldig person låter de anställda använda företagets personbilar mot en symbolisk ersättning. Skatterättsnämnden anser att beslutet inte strider mot EG-rätten eftersom det är fråga om användning av en vara i rörelsen och inte, såsom i målet Gåsabäck, tillhandahållande av en tjänst. Frågan är om förhandsbeskedet strider mot EG-rätten. Omständigheter i målet Gåsabäck tyder på att uttagsbeskattning aldrig kan aktualiseras när en ersättning utgår för en transaktion.
The European Community, EC, constitutes a new legal order, the European Community law, EC law. In situations of conflicts between national law and Community law, the EC law has supremacy, which means that the Member States are obliged to follow the EC law. The attainment of the objective of establishing an internal market within the EC presupposes a common system of value added tax, VAT. Several directives have been admitted for harmonising the VAT in the Community.
VAT is a general tax on consumption, where the final consumer carries the burden of the tax. A deduction system ensures that the tax burden is brought forward until it reaches the final consumer. If the taxable person has been able to deduct input VAT on purchase of goods used for his business and then apply or use those goods for his own private use, the taxable person will be treated as a final consumer. Similarly, the taxable person will be treated as a final consumer when he supplies services for his own private use. To ensure that taxable persons do not take unfair advantage by avoiding tax on self-consumption, the transactions shall be treated as supplies of goods or services for consideration. The purpose of treating the transactions as supplies of goods or services for consideration is to ensure that VAT is a tax on final consumption.
According to the Swedish VAT act, the application of goods or services for private use is to be understood to mean supplies of goods or services either free of charge or for a consideration which is less than the cost price of the goods or services supplied. In the case Gåsabäck 2005 the European Court of Justice concludes that supplies of goods and services that are effected for an actual consideration can not be regarded as an application of goods or services for private use according to articles 16 and 26.1 b of the VAT directive. This is also applied if that consideration is less than the cost price of the goods or services supplied. Consequently, the Swedish VAT act is inconsistent with the EC law. In a prelimi-nary decision of 19 January 2007, the Skatterättsnämnden decides that the use of goods forming part of the assets of a business shall, according to article 26.1 a of the VAT directive, be treated as a supply of services for consideration, although an actual consideration is paid for the transaction. The Skatterättsnämnden consider that the decision is consistent with the EC law since there are not the same services as in the case Gåsabäck. The question is if the decision is inconsistent with the EC law. Circumstances in the case Gåsabäck indicates that transactions that are effected for an actual consideration can never be regarded as an application of goods or services for private use.
Peters, Edward N. "Preliminary procedural considerations in the application of ecclesiastical penalties." Theological Research Exchange Network (TREN) Access this title online, 1988. http://www.tren.com/search.cfm?p029-0147.
Full textMeskin, Shayan. "Shelby County: Voting Discrimination and its Constitutional Considerations." Scholarship @ Claremont, 2017. http://scholarship.claremont.edu/cmc_theses/1725.
Full textHürl, Kay-Uwe. "Legal and technical considerations of space debris." Thesis, McGill University, 2000. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=33358.
Full textFocusing on existing legal instruments, this study shows their inadequacy in addressing space debris. As space debris was not considered an actual or a legal problem at the time of drafting, the provisions of international space law fail to provide solutions in certain areas.
Recommendations for the future are made. Considering the increase in outer space activities, solutions for the space debris threat are a necessity. Developing technology will only solve some of the problems as the amount of space debris proliferates in collisions of existing debris. Therefore, legal challenges will also be faced, some of which are discussed herein.
Zhou, Jia Lei. "EU water law : the right balance between environmental and economic considerations?" Thesis, University of Macau, 2005. http://umaclib3.umac.mo/record=b1637070.
Full textMarinoble, Mark Anthony. "Considerations in Building an Elementary Makerspace Lab." Diss., Virginia Tech, 2019. http://hdl.handle.net/10919/88851.
Full textDoctor of Education
Globalization and technology have pressured both employers and educational institutions to change. Entry-level employees must be adaptive, innovative, collaborative, and have strong problem-solving and communication skills. To prepare students for the future workforce, schools must revisit existing practices and find new ways to foster innovation as the gap between the new skills students need verses what is being taught in public schools continues to grow (Bybee et al, 2006; Wagner, 2012). One way to increase students’ interest and skills in STEM education is by incorporating makerspaces into schools. Makerspaces are physical spaces where people have opportunities to build and construct objects based on their own personal interests. Makerspaces foster the innovative ideas and skills students need upon graduation. This qualitative case study investigates why educational leaders decided to launch a makerspace lab and how school leaders established a model makerspace lab at an elementary school. The purpose of this study was to document and describe the change process connected with the implementation of the makerspace lab, how leaders navigated various obstacles, perceptions of the change process, and lessons learned from educators. The findings show that school leaders experienced a novel concept after visiting an extraordinary model makerspace program which demonstrated a unique approach to developing the innovative capacity of young learners. These experiences created a transformational moment in school leaders that motivated them to be change agents and launch their own makerspace lab. School leaders developed community partnerships with an engineering university, a Fortune 500 company, an education community foundation, and a large school district to make this work possible. Together, these educational and business leaders created a model elementary makerspace model that is one of the first of its kind on the east coast and currently services students from other schools in the region. The findings further discuss the importance of community partnerships, inviting other schools to participate, having a model program to emulate, having the right people, and how a school initiative became a district opportunity.
Prendiville, Edmond. "Lay parish coordinators some canonical considerations on the implementation of canon 517, [par.] 2 of the revised code of canon law /." Theological Research Exchange Network (TREN), 1996. http://www.tren.com.
Full textStrauss, D. F. M. "The normative sense of the concept of law part ii - systematic considerations." Journal for New Generation Sciences, Vol 11, Issue 2: Central University of Technology, Free State, Bloemfontein, 2013. http://hdl.handle.net/11462/640.
Full textModern philosophy left us with an unbridgeable divide between factual reality and the domain of values (normativity). This article first of all analyze modal norms, such as the principle of avoiding what is legally excessive. There are distinct but mutually cohering kinds of laws. The distinction between modal laws / norms and type laws / norms required an example from the domain of human society - John Locke and Adam Smith, whose ideas in practice gave birth to trade unionism and labour parties. The idea of an "invisible hand" (manifest in the "free market") operates with exact (natural) laws, such as supply and demand. When modal norms are distinguished from type norms it becomes clear that states and a business enterprises can act uneconomically by wasting their money although they ought to function in a way that is guided by economic considerations of frugality. As an example the well-known natural law of energy-conservation is explained as the embodiment of an analogical link between the physical aspect and the kinematic aspect which should rather be designated as the law of energy-constancy. Finally the problem of normativity is related to the coherence between the logical-analytical aspect and its coherence with the aspects of number and space - focused on the principle of the excluded middle and its implications for diverging schools of thought within twentieth century mathematics. The last subsection concludes with reference to the norms guiding technological developments and with an assessment of the meaning of technology.
McGlynn, Thomas. "The deferral of infant baptism canonical and pastoral considerations /." Theological Research Exchange Network (TREN), 1986. http://www.tren.com.
Full textSampaoli, Alessandro. "Freeconomics in the light of EU VAT Directive : Are free digital services supplied in exchange for personal data VAT taxable?" Thesis, Uppsala universitet, Juridiska institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-412742.
Full textItene, Moses Akpofure. "Problems of nuclear weapons disarmament in international law : legal challenges and political considerations." Thesis, University of Huddersfield, 2018. http://eprints.hud.ac.uk/id/eprint/34780/.
Full textFoy, Valencia Pierre Claudio. "Considerations weather on environmental relevant of international conventions." Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/116109.
Full textEn la primera parte se elabora una caracterización de la Convención Marco de las Naciones Unidas sobre el Cambio Climático (CMCC) y su contexto en términos de consideraciones prejurídicas acerca de la diplomacia climática y de consideraciones generales sobre dicha convención. En la segunda parte se abordan, a modo de muestra, referencias sobre las sinergias entre compromisos internacionales y la CMCC y algunas derivaciones jurídicas más específicas.
Taylor, Michael S. "Choosing an age for confirmation historical, theological, and canonical considerations /." Theological Research Exchange Network (TREN), 2002. http://www.tren.com.
Full textValdivia, Rodrigo E. "Canonical considerations in the termination of lay employees." Online full text .pdf document, available to Fuller patrons only, 2000. http://www.tren.com.
Full textHayes, Robert Emmet. "Theological-canonical considerations on the modification of parishes." Theological Research Exchange Network (TREN), 2002. http://www.tren.com.
Full textLeonavičiūtė, Simona. "Diplomatic asylum in the context of public international law." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2012. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2012~D_20120703_133030-41044.
Full textKiekviena valstybė savo ambasadose ar konsulatuose gali sulaukti asmenų prašančių prieglobsčio dėl gresiančio pavojaus gyvybei ar saugumui. Nors diplomatinis prieglobstis yra būdingesnis Lotynų Amerikos regionui, nė viena valstybė nėra apsaugota nuo tokio prašymo. Praktiniai pavyzdžiai rodo, kad diplomatinis prieglobstis padėjo išgelbėti tūkstančius gyvybių ten, kur vykdavo dažna politinės valdžios kaita, per karus, ar tokiose situacijose, kur nebuvo galima rasti jokios kitos apsaugos. Diplomatinio prieglobsčio suteikimas yra problematiškas klausimas, kadangi nėra aišku, kam turėtų būti teikiama pirmenybė: atstovybės patalpų neliečiamybei ar nesikišimo į valstybės vidaus reikalus principui, žmogaus teisių apsaugai ar valstybės suverenitetui. Šiuo magistro darbu siekiama išsiaiškinti diplomatinio prieglobsčio svarbą tarptautines teisės kontekste, kokie yra galimi pagrindai šiam prieglobsčiui suteikti. Šiam tikslui pasiekti, didelis dėmesys skiriamas diplomatinio prieglobsčio vystymuisi ir pagrindiniams bruožams, jo santykiui su regioniniais ir visuotiniais tarptautines teises dokumentais, dominuojančia pozicija teismų praktikoje. Pagrindams diplomatiniui prieglobsčiui rasti buvo analizuojamos tarptautinės sutartys, šalių praktika ir skirtingos autorių nuomonės. Tose šalyse, kur diplomatinis prieglobstis yra pripažįstamas, jis yra suteikiamas pagal esamą teisinį reguliavimą. Kitose šalyse, nepripažįstančiose diplomatinio prieglobsčio kaip teisinio instituto, jis yra suteikiamas... [toliau žr. visą tekstą]
Basteyns, Margaret M. Wildeman. "Canon 517 [par.] 2 and the lay pastoral administrator some canonical considerations /." Theological Research Exchange Network (TREN), 2005. http://www.tren.com.
Full textTaruffo, Michele. "Considerations about the Precedent." IUS ET VERITAS, 2017. http://repositorio.pucp.edu.pe/index/handle/123456789/123387.
Full textEn el presente artículo, el autor nos habla acerca del precedente y sus características, así como de su papel en el Derecho. Asimismo, profundiza la situación de un precedente emitido por una Corte Internacional y sus implicancias en el derecho interno de cada país. Asimismo, define qué no es un precedente y nos señala cuál es su eficacia en el Derecho. Finalmente, nos menciona acerca de la particularidad y el universalismo en los precedentes, para luego dar su reflexión final sobre el tema.