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- Brokelind, Cécile
(författare)
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Une interprétation de la directive sociétés mères et filiales du 23 juillet 1990
- 2000
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- At the crossing between Community law and international tax law, this thesis analyses and compares the Member States' legislation implementing the Parent/Subsidiary Directive of 23 July 1990. Of special interest, the different levels of compliance towards Community law have been proved to be the major obstacle to the harmonisation’s process underlying in the Directive. The procedural differences due to the judicial autonomy of Member States also cause additional obstacles in the uniform application of Community Law. This Directive's major aim is to provide for a favourable environment for groups of companies settled among two or more Member States, as well as neutralise tax laws as determining the decision of investments location. Thus, taxes tradit-ionally levied by Member States on outgoing dividends are no longer permitted thanks to this Community direc-tive. Further, incoming dividends shall benefit from the parent exemption or the credit method for avoiding double taxation. However, the introduction of an anti ‘directive-shopping’ clause in the Directive has allowed Member States to adopt restrictive legislation that are discussed and criticised on the basis of the principle of proportionality. It is also discussed that this clause could be interpreted restrictively as an exception to the main rule, allowing several national laws to be challenged by Community citizen. Beyond the large interpretation difficulties linked to the comparison of the different language versions of the Directive, and due to the lack of clarity in the language used by the Community text, the major obstacle revealed by this study remains the lack of common tax policy at the European level, the Directive’s goal of tax neutrality cannot be fulfilled. It is discussed that without a complete harmonisation of both the basis and modalities for Corporate Income Tax. The conclusion of this study consists of a call for a larger harmonisation process in Corporate Income Tax law.
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- Tresch, Nathalie
(författare)
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Le corps de l'enfant
- 1996
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The thesis is divided in two main parts. On one hand the protection of the child's body, on the other its utilization. One tries to verify to what extent the protection and the utilization can be compatible and to criticize the situations where utilization takes over protection. Mostly one studies the medical right because it allows to separate the notion of body from the one of person. The parental power is analyzed in the different types of families as well as the conditions of its exercise, like the interest of the child, the information of the parents, the evaluation of the seriousness and the urgency of the medical operation. One also takes into consideration the participation of the child in the bringing of the question to a decision, as well as the intervention of the judge in case of danger. The part dealing with the utilization of the body involves an analysis of the laws of july 29, 1994, known as bioethical laws. One studies the taking of organs - especially the bone marrow - as well as the genetic tests or print taking, based on samples from children's bodies. The experimentation of biomedical technics and the abuses that can be linked to them are also be taken in account. The states before birth and after death are autonomously considered because the status of the child is controversial in these cases. The embryo and fetus are only very partly protected and differently according to their localization in utero or in vitro.
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