Suchergebnisse

La Sentencia del Tribunal de Justicia de la Unión Europea de 9 de febrero de 2017, sobre decisión prejudicial planteada por el Tribunal Supremo de los Países Bajos, constituye un nuevo pronunciamiento sobre la discriminación fiscal de los ciudadanos comunitarios que son contribuyentes del impuesto sobre la renta en un Estado distinto al de su residencia. Si las ventajas fiscales relacionadas con la capacidad contributiva no se pueden tener en cuenta en el Estado de residencia, porque el contribuyente obtiene la cuantía principal de sus ingresos fuera de este Estado, debe reconocérselas el Estado donde se ejerce la actividad o se tiene el empleo. En estos casos la posición jurídica del no residente es comparable a la del residente, y en consecuencia las diferencias entre ellos constituyen una discriminación o un obstáculo a las libertades reconocidas por el Tratado de Funcionamiento de la Unión Europea. La discriminación no queda desvirtuada por el hecho de que el contribuyente haya obtenido además ingresos en otros Estados, sean estos o no miembros de la Unión Europea. En el caso objeto de esta sentencia se deben reconocer a los no residentes los rendimientos inmobiliarios negativos, al igual que se hace a los residentes.

Comparative Analysis of the Systems for the Protection of Competition in the United States and the European Union SUMMARY The US and the EU perform similar roles in protecting the global competition. The EU, which pursues the goal to have the competetive common market and to successfully compete in the global market, considers the antitrust policy in the US, therefore the current convergency of the competition rules would probably increase. Nevertheless, there is still some substantial divergency in the systems for the protection of competition in the US and the EU. The primary objective of the master thesis is to reveal and to investigate the actual differences in the systems for the protection of competition in the US and the EC in legal theory and practise. The subsidiary objective is to present the authoritative views, positive arguments and criticism for the divergent regulation in both systems. In order to accomplish these objectives, the provisions of legal acts, doctrine, manifold case examples of the courts and competition authorities have been analysed in the regulation of prohibited agreements, single firm conduct and merger control. The master thesis presents the overview of the evolution of antitrust, the main objectives and differences in the public and private enforcement, sanctions and the leniency policy. The divergent approach is revealed by comparing the rule of reason approach in the US and the analysis of Article 81 of the EC Treaty, as well as different assessment of vertical restraints. The brief comparison of the understanding of the abuse of a dominant position and the monopolization is provided. The EC competition law and the US antitrust policy are contrasted with each other, when assessing the conduct of a single undertaking in setting high and predatory prices, monopoly leveraging, tying, bundling and essential facilities doctrine. The remaining divergence in merger control is disclosed by the analysis of the tests applied and the assessment of vertical and conglomerate mergers. The national competition law of Lithuania is in the process of harmonization with the EC law of competition. However, the next stage in establishing the effective national system for the protection of competition could possibly be the deep look at the practise in other states, especially at the US policy of antitrust.

Comparative Analysis of the Systems for the Protection of Competition in the United States and the European Union SUMMARY The US and the EU perform similar roles in protecting the global competition. The EU, which pursues the goal to have the competetive common market and to successfully compete in the global market, considers the antitrust policy in the US, therefore the current convergency of the competition rules would probably increase. Nevertheless, there is still some substantial divergency in the systems for the protection of competition in the US and the EU. The primary objective of the master thesis is to reveal and to investigate the actual differences in the systems for the protection of competition in the US and the EC in legal theory and practise. The subsidiary objective is to present the authoritative views, positive arguments and criticism for the divergent regulation in both systems. In order to accomplish these objectives, the provisions of legal acts, doctrine, manifold case examples of the courts and competition authorities have been analysed in the regulation of prohibited agreements, single firm conduct and merger control. The master thesis presents the overview of the evolution of antitrust, the main objectives and differences in the public and private enforcement, sanctions and the leniency policy. The divergent approach is revealed by comparing the rule of reason approach in the US and the analysis of Article 81 of the EC Treaty, as well as different assessment of vertical restraints. The brief comparison of the understanding of the abuse of a dominant position and the monopolization is provided. The EC competition law and the US antitrust policy are contrasted with each other, when assessing the conduct of a single undertaking in setting high and predatory prices, monopoly leveraging, tying, bundling and essential facilities doctrine. The remaining divergence in merger control is disclosed by the analysis of the tests applied and the assessment of vertical and conglomerate mergers. The national competition law of Lithuania is in the process of harmonization with the EC law of competition. However, the next stage in establishing the effective national system for the protection of competition could possibly be the deep look at the practise in other states, especially at the US policy of antitrust.

Almost all, without any exceptions, European Union countries face the threats in obtaining supplies of energy resources. In the light of it, the European Union implements an energy policy that helps in pursuing to solve energy security problems, but the latter is often facing challenges and achieved results are often weak compared to the dynamic environment. Considering the fact that consumption of energy will grow in the future, while volumes of production will grow, despite the rapid development of the modern technologies used in energy sector, in the political map of the world wee will see more countries dependent on energy imports and having negative energy balances. Thus, in the future the weight of energy supply security ensuring issue in agenda of international relations will maintain its relevance and will be of particular interest to the European Union, seeking to strengthen its competitiveness. This reflects the problem of this work. This work – Estimation of the changes in security of energy resources supply: the case of European Union – aims to fill an analytical gap existing in the energy policy. The objective of this Master's work is to assess the security of energy supply in the European Union and to propose direction of its increase. In order to achieve the Master's work objective there are set the following tasks: 1. To define meaning of the energy supply security in the theoretical context; 2. To formulate a model for the energy supply security assessment; 3. Employing formulated model to evaluate the security of energy supply changes in the European Union; 4. Through the evaluation results reveal the directions of enlargement of energy supply security. Master's work covers the subject of energy supply security assessment in the European Union. In the work there are applied different methods of research: a theoretical analysis, comparison, evaluation, modeling, statistical and mathematical calculations, interpretation. Analytical study in this Master's work has covered the subject of the distribution of trade (import and export) with the main energy resources (oil, gas, coal) by trade partner of twelve European Union countries. In this work the estimated the weight of energy resources in the national and international agenda justifies the importance of this factor to transformation of present and the future world. The approach of research, which to a significant extent is based on proposals submitted by E. Gnansounou, is supplemented and integrated by alternative indicators, which provide a model with theoretical value and extends the possibilities of using empirical data. It should be noted that in the master's work employed research without significant restrictions could be used in assessing the vulnerability not only of the import of energy resources, but also the threat arising from the acquisition of other resources in foreign markets. This underlines and extends the boundaries of the practical applicability of the model constructed in this work. In the author's opinion, the work reflects the theme formulated, the established objective and tasks are reached. The construction of a relatively specific analytic access required introducing a valid creative input and interdisciplinary assessment, that emphasizes scientific value and theoretical significance of the work. In the future, researches on energy supply security could be to enriched by analysis of investment into energy supply security, because the question on the balance between the costs for security enforcement and other areas remains open. Also, in order to diversify the markets there remains uncertain benefit of selected economic directions, the strength of external suppliers' interrelationships. These mentioned issues could be identified as issues for future researches pursuing to enhance the assessment of energy supply vulnerability.

Almost all, without any exceptions, European Union countries face the threats in obtaining supplies of energy resources. In the light of it, the European Union implements an energy policy that helps in pursuing to solve energy security problems, but the latter is often facing challenges and achieved results are often weak compared to the dynamic environment. Considering the fact that consumption of energy will grow in the future, while volumes of production will grow, despite the rapid development of the modern technologies used in energy sector, in the political map of the world wee will see more countries dependent on energy imports and having negative energy balances. Thus, in the future the weight of energy supply security ensuring issue in agenda of international relations will maintain its relevance and will be of particular interest to the European Union, seeking to strengthen its competitiveness. This reflects the problem of this work. This work – Estimation of the changes in security of energy resources supply: the case of European Union – aims to fill an analytical gap existing in the energy policy. The objective of this Master's work is to assess the security of energy supply in the European Union and to propose direction of its increase. In order to achieve the Master's work objective there are set the following tasks: 1. To define meaning of the energy supply security in the theoretical context; 2. To formulate a model for the energy supply security assessment; 3. Employing formulated model to evaluate the security of energy supply changes in the European Union; 4. Through the evaluation results reveal the directions of enlargement of energy supply security. Master's work covers the subject of energy supply security assessment in the European Union. In the work there are applied different methods of research: a theoretical analysis, comparison, evaluation, modeling, statistical and mathematical calculations, interpretation. Analytical study in this Master's work has covered the subject of the distribution of trade (import and export) with the main energy resources (oil, gas, coal) by trade partner of twelve European Union countries. In this work the estimated the weight of energy resources in the national and international agenda justifies the importance of this factor to transformation of present and the future world. The approach of research, which to a significant extent is based on proposals submitted by E. Gnansounou, is supplemented and integrated by alternative indicators, which provide a model with theoretical value and extends the possibilities of using empirical data. It should be noted that in the master's work employed research without significant restrictions could be used in assessing the vulnerability not only of the import of energy resources, but also the threat arising from the acquisition of other resources in foreign markets. This underlines and extends the boundaries of the practical applicability of the model constructed in this work. In the author's opinion, the work reflects the theme formulated, the established objective and tasks are reached. The construction of a relatively specific analytic access required introducing a valid creative input and interdisciplinary assessment, that emphasizes scientific value and theoretical significance of the work. In the future, researches on energy supply security could be to enriched by analysis of investment into energy supply security, because the question on the balance between the costs for security enforcement and other areas remains open. Also, in order to diversify the markets there remains uncertain benefit of selected economic directions, the strength of external suppliers' interrelationships. These mentioned issues could be identified as issues for future researches pursuing to enhance the assessment of energy supply vulnerability.