EU Directive for interest and royalties 2004 the EU Directive for interest and royalties entered into force. Licensing Agreement With Non-Treaty-States In case a country has not concluded a Double Tax Convention or other bilateral relief agreement with the jurisdiction in which the foreign licensor is resident, these country domestic withholding tax become, in many countries, final. Double taxation may in such cases only be avoided by unilateral measures in the country of residency of the foreign licensor, e.g. by crediting the tax paid in that country against the income tax of the foreign licensor in his home jurisdiction according to the domestic tax law in this jurisdiction. Alternatively the licensing income may be exempted from tax. The tax needs also to be deducted in cases where the foreign licensor has a permanent establishment in the country from which he conducts a trade and business activity and to which the licence effectively belongs. However in such cases the withholding tax is not necessarily final. Reason is that the foreign licensor has to submit tax returns for this permanent establishment and that the withholding tax can be credited against the tax assessed for this permanent establishment. Under the tax assessment system […]
Counselor Counselor, like lawyer and solicitor, are nouns that denote professionals who practice law. Counselor is a term for a person who give legal advice and serves as trial lawyer. Counsel also applies to a team of lawyers employed in conducting a case. Resources See Also Lawyer in the European Legal Encyclopedia Counselor in the European Legal Encyclopedia Counsel in the European Legal Encyclopedia Barrister in the European Legal Encyclopedia Solicitor in the European Legal Encyclopedia Attorney in the European Legal Encyclopedia
Roman Law Roman Law has been described as the Roman´s “most enduring contribution to world history”. Its roots began with the Twelve Tables, which were regarded as the fount of “equal law”, the ideas that were equally binding on all citizens. It distinguished two main components, the “ius civile” (state law) and the “ius gentium” (international law). The complexity and antiquity of legal practice inevitably gave rise to the science of jurisprudence, and the long line of Roman jurists. Most of the Empire´s law codes fell into disuse with the disintegration of the Roman Empire, and had to be rediscovered in the Middle Ages. In some countries, such as France, a balance was achieved between Roman and customary traditions. In most of Germany, the Roman law arrived in the 15th century.
Code Napoléon “The civil code of 1804, named after Napoleon himself in 1807, differs -in accordance to Bamber Gascoigne´ Encyclopedia of Britain about the entry “Code Napoléon”– from other famous codes (such as Justinian’s in the 6th century) in not codifying an existing body of law. Instead it sets out to provide a rational and general basis on which civil law may be established. It of course confirms the main achievement of the revolution, finding feudal privileges contrary to justice, and it enshrines in broad terms the revolutionary ideal of individual liberty. But in principle this is a charter for the bourgeoisie; employers turn out to have more rights than employees. Jean Portalis, one of the lawyers drafting it, comments that ‘the political and the social good is always found between two extremes’. The first of its three books deals with the ‘law of persons’, meaning the rights of each individual and the relationships between individuals. The family is made the cornerstone of society, with the balance of advantage reserved for the role of husband and father. In the revolutionary years divorce has been easy for both partners; now much greater restrictions are placed on the freedom of the wife. […]
Protection of Cultural Heritage Protection of Cultural Heritage and the European Court of Human Rights Based on the Document: Cultural Rights in the Case-Law of the European Court of Human Rights, published by the European Court of Human Rights. Protection of Cultural Heritage Although the European Court of Human Rights has never recognised the right to the protection of cultural and natural heritage as such, it has accepted that the protection of that heritage is a legitimate aim that the State may pursue when interfering with individual rights, especially with the right to property enshrined in Article 1 of Protocol No. 1. Beyeler v. Italy For instance, in the case of Beyeler v. Italy ([GC], no. 33202/96, ECHR 2000-I), the applicant complained of the exercise by the Italian Ministry of Cultural Heritage of its right of pre-emption over a Van Gogh painting that he had bought through an antiques dealer in Rome. Although the Court found a violation of the right to property for the lack of fair balance in the way in which the right of pre-emption was exercised (much later than the invalid sale and creating a situation of uncertainty), the Court considered that the control by the […]
Athenian Court of Law The Athenian jury (5th – 4th century BC) was “astonishingly large – ranging from 201 to 2501 jurors, depending on the seriousness of the case. In an inevitably noisy debate (Socrates, speaking in his own defence, has to ask members of the jury not to shout him down), supporters of each side of the argument -in accordance to Bamber Gascoigne´ Encyclopedia of Britain about the entry Athenian Court of Law– address the court, witnesses are produced to testify, relevant documents and laws are read out. Then (always within the day) each member of the jury votes by putting a pebble in one of two boxes, for conviction or acquittal. If the answer is conviction, the jury also votes on the sentence – choosing between one demanded by the prosecution and an alternative proposed by the defence. This is a subtle game of chance which Socrates refuses to play.”
Cultural Identity Rights to Cultural Identity and the European Court of Human Rights Based on the Document: Cultural Rights in the Case-Law of the European Court of Human Rights, published by the European Court of Human Rights. Chapman v. the United Kingdom In the case of Chapman v. the United Kingdom ([GC], no. 27238/95, ECHR 2001-I), the Court had to examine the question of the lifestyle of gypsy families and the specific difficulties they have to park their caravans. In its judgment, the Grand Chamber recognised that Article 8 of the Convention, which guarantees the right to respect for private and family life and home, protects the right to maintain a minority identity and to lead one’s private and family life in accordance with that tradition. The Court stated (§ 73): “The Court considers that the applicant’s occupation of her caravan is an integral part of her ethnic identity as a Gypsy, reflecting the long tradition of that minority of following a travelling lifestyle. This is the case even though, under the pressure of development and diverse policies or by their own choice, many Gypsies no longer live a wholly nomadic existence and increasingly settle for long periods in one […]
Internet of Things: Legal Issues in Europe Internet of Things and Data Protection in Europe Entry based on the “Opinion 8/2014 on the on Recent Developments on the Internet of Things”, adopted on 16 September 2014. Introduction The concept of the Internet of Things (IoT) refers to an infrastructure in which billions of sensors embedded in common, everyday devices – “things” as such, or things linked to other objects or individuals – are designed to record, process, store and transfer data and, as they are associated with unique identifiers, interact with other devices or systems using networking capabilities. As the IoT relies on the principle of the extensive processing of data through these sensors that are designed to communicate unobtrusively and exchange data in a seamless way, it is closely linked to the notions of “pervasive” and “ubiquitous” computing.
Lisbon Treaty Following its ratification by the Czech Republic, the last Member State to do so, the Treaty of Lisbon entered into force on 1 December 2009. One of the main objectives of the Treaty of Lisbon is to modernise the institutional and decisional framework of the European Union, with streamlined and modern institutions, simplified working methods and voting rules, and a more effective and efficient decision-making process for a European Union of 27 members. Lisbon Treaty and Competition Law The following text is from Van Bael & Bellis: Overall, the Treaty of Lisbon’s impact on competition law will probably remain limited. However, a number of key changes merit attention. 1. Institutional and Formal Changes a. Structure of the Treaties and of the European Union o EC becomes EU – The Treaty of Lisbon grants the European Union a single legal personality; it replaces and succeeds the European Community. Consequently, all references to “European Community” and “Community” in the European terminology are replaced by the word “European Union” and “Union” (except when referring to the European Atomic Energy Community, which continues to exist). b. Changes in wording and numbers related to the chapter on competition o Provisions on competition are […]
Private Enforcement in Competition Law NATIONAL COURTS §11.1. Introduction §11.2. Decentralization process §11.3. Advantages and disadvantages of procedures before national courts §11.4. Application of EC competition law by national courts (1) Powers of national courts (2) Parallel or consecutive application of the EC competition rules by the Commission and by national courts (3) Right to damages before national courts (4) Procedural aspects of enforcement of EC competition law before national courts §11.5. Cooperation between national courts and the Commission (1) Assistance of national courts by the Commission (2) Assistance of the Commission by national courts §11.6. Conclusion ARBITRATION §11.7. Introduction §11.8. EC competition law and arbitration: general principles §11.9. Impact of the Regulation on Procedure on arbitration