Suchergebnisse

It is necessary to consider anti-discrimination litigation as primarily intended to protect a widespread interest: in the present case, equal access to employment. It is consistent with that premiss that associations have standing to bring proceedings, the cuiscopo is the protection of certain social groups. The author takes a comparative view of the impact of the decision in France and Italy, pointing out that there will be less significant inFrance where a more protective legal regime is in place. ; International audience It is necessary to consider the anti-discrimination dispute as primarily aimed at protecting a diffuse interest: inthe present case the equal access to employment. The affirmation of the legal standing of associations whosepurpose is the protection of certain social groups is consistent with this premise. The author takes into conside-ration comparatively the impact of the decision in France and Italy, highlighting how it will be less significant inFrance where a more protective legal regime is in force. ; It is necessary to consider anti-discrimination litigation as primarily intended to protect a widespread interest: in the present case, equal access to employment. It is consistent with that premiss that associations have standing to bring proceedings, the cuiscopo is the protection of certain social groups. The author takes a comparative view of the impact of the decision in France and Italy, pointing out that there will be less significant inFrance where a more protective legal regime is in place. ; È necessario considerare il contenzioso in materia antidiscriminatoria come finalizzato in primoluogo a tutelare un interesse diffuso: nel caso di specie alla parità di accesso all'occupazione. Ècoerente con tale premessa l'affermazione della legittimazione ad agire delle associazioni il cuiscopo è la tutela di determinati gruppi sociali. L'Autore prende in considerazione comparativa-mente l'impatto della decisione in Francia e in Italia, evidenziando come sarà meno significativo inFrancia ove ...

Anti-BEPS Measures in the EU This Master's thesis analyses the directives and legislative initiatives of the European Union aimed at fighting base erosion and profit shifting. The adoption of BEPS Action Plan, which sets out 15 specific recommendations to change national rules and tax treaties to effectively combat tax planning strategies and double taxation worldwide, has also led to significant developments in the European Union hard law. Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market and the Council Directive (EU) 2017/952 of 29 May 2017 amending Directive (EU) 2016/1164, as well as European Commission proposals for Common Consolidated Corporate Tax Base implement measures 2, 3 and 4 of the BEPS Action Plan, as well as, the amendments to the Administrative Cooperation Directive DAC 3, DAC 4 and DAC 6 implement measures 5, 12 and 13 of the BEPS Action Plan.

Anti-BEPS Measures in the EU This Master's thesis analyses the directives and legislative initiatives of the European Union aimed at fighting base erosion and profit shifting. The adoption of BEPS Action Plan, which sets out 15 specific recommendations to change national rules and tax treaties to effectively combat tax planning strategies and double taxation worldwide, has also led to significant developments in the European Union hard law. Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market and the Council Directive (EU) 2017/952 of 29 May 2017 amending Directive (EU) 2016/1164, as well as European Commission proposals for Common Consolidated Corporate Tax Base implement measures 2, 3 and 4 of the BEPS Action Plan, as well as, the amendments to the Administrative Cooperation Directive DAC 3, DAC 4 and DAC 6 implement measures 5, 12 and 13 of the BEPS Action Plan.

Anti-BEPS Measures in the EU This Master's thesis analyses the directives and legislative initiatives of the European Union aimed at fighting base erosion and profit shifting. The adoption of BEPS Action Plan, which sets out 15 specific recommendations to change national rules and tax treaties to effectively combat tax planning strategies and double taxation worldwide, has also led to significant developments in the European Union hard law. Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market and the Council Directive (EU) 2017/952 of 29 May 2017 amending Directive (EU) 2016/1164, as well as European Commission proposals for Common Consolidated Corporate Tax Base implement measures 2, 3 and 4 of the BEPS Action Plan, as well as, the amendments to the Administrative Cooperation Directive DAC 3, DAC 4 and DAC 6 implement measures 5, 12 and 13 of the BEPS Action Plan.

Anti-BEPS Measures in the EU This Master's thesis analyses the directives and legislative initiatives of the European Union aimed at fighting base erosion and profit shifting. The adoption of BEPS Action Plan, which sets out 15 specific recommendations to change national rules and tax treaties to effectively combat tax planning strategies and double taxation worldwide, has also led to significant developments in the European Union hard law. Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market and the Council Directive (EU) 2017/952 of 29 May 2017 amending Directive (EU) 2016/1164, as well as European Commission proposals for Common Consolidated Corporate Tax Base implement measures 2, 3 and 4 of the BEPS Action Plan, as well as, the amendments to the Administrative Cooperation Directive DAC 3, DAC 4 and DAC 6 implement measures 5, 12 and 13 of the BEPS Action Plan.

The essay aims to investigate the birth and evolution of the principle of gender equality in the European Union and to outline possible avenues for reflection on the impact of some recent developments in EU case law on the direct horizontal effects of Article 21 of the EU Charter of Fundamental Rights on the multi-level protection of rights. The investigation starts from the specific prohibition of discrimination on the grounds of sex that along with another ground (nationality) has been the first nucleus of European anti-discrimination law. Starting from the protection of equal pay for men and women (Article 157 TFEU), the Court has gradually extended the conceptual scope of application of anti-discrimination law from pay to several other areas, inaugurating a protection pushed beyond the purely economic aspects to recognize direct effectiveness, even horizontal, to equal pay. We are thus witnessing a change in the paradigm of the function of gender-based anti-discrimination protection originally imagined in a functionalist key with respect to the completion of the single market, which has progressively freed itself from this too narrow scope to undertake an articulated path during which the justifying reasons underlying anti-discrimination law lose their purely economic value and the prohibition on the basis of gender becomes a specific expression of the more general principle of equality. A substantial part of the work concerns the analysis of the first and second generation of secondary legislation and the related jurisprudence of the CJEU up to the most recent pronouncements on the direct horizontal effects of Article 21 CDFUE that open up powerful questions both in terms of the general theory of European sources (one for all the relations between general principles and secondary legislation), the scope of the principle of primauté of Community law and its direct effectiveness (vertical and horizontal), as well as the structure of EU and Member States' competences. It is also significant that these issues have come to the fore especially in the field of equality and non-discrimination, principles whose transversal nature calls into question the maintenance of many of the cornerstones of the relationship between internal systems and EU law.

The ban on discrimination against workers grounded on religion is a fundamental principle enshrined in the European Union's primary legislation and anti-discrimination law. However, currently, there is no binding provision at this level of legislation which imposes on employers to adopt reasonable accommodation based on this category. Many scholars promote the adoption of this measure based on religion. Still, the recent jurisprudence of the Court of Justice does not seem encouraging in this sense. In light of this situation, the article aims to investigate the reasons underlying the limitations of the hard law provisions and the implications of the shift from the level of the mandatory norm to that of policy and diversity management in accommodating religious diversity at work, with particular regard to Muslim women working in the private sector. European institutions seem to delegate the law-related function of social orientation to policy and diversity management. Various critical issues emerge from this process of de-juridification, although diversity management generates some good practices, also within the so-called Diversity Charters. With the aim to support the implementation of reasonable religion-based accommodation, this article suggests rethinking the anti-discrimination law and diversity management from an intercultural perspective.

This paper is analysing what "indirect discrimination" stands for; and if there is a possibility to differentiate the subjects of Labour Law; what are the criteria based on which the differentiated treatment of subjects of Labour Law can be justified; and what is the difference between "differentiation" and "indirect discrimination". By examining Lithuanian and European Union rules of Labour Law, it was aimed to provide the basis for determining indirect gender discrimination prohibition principles; furthermore, lay down assumptions for application of those principles in the field of wages - when concluding, implementing or ending a labour contract. Based on the leading case precedents of European Court of Justice, it has been attempted to clarify the characteristics of indirect discrimination. Attention has been paid to the ways of defending the violated rights of a person, who has experienced an indirect discrimination. This Master's paper has analysed if Lithuanian rules of Labour Law meet the requirements set out by the European Union rules of Labour Law, with regard to the implementation of indirect discrimination prohibition principle; key problems have been identified, and improvements suggested.

This paper is analysing what "indirect discrimination" stands for; and if there is a possibility to differentiate the subjects of Labour Law; what are the criteria based on which the differentiated treatment of subjects of Labour Law can be justified; and what is the difference between "differentiation" and "indirect discrimination". By examining Lithuanian and European Union rules of Labour Law, it was aimed to provide the basis for determining indirect gender discrimination prohibition principles; furthermore, lay down assumptions for application of those principles in the field of wages - when concluding, implementing or ending a labour contract. Based on the leading case precedents of European Court of Justice, it has been attempted to clarify the characteristics of indirect discrimination. Attention has been paid to the ways of defending the violated rights of a person, who has experienced an indirect discrimination. This Master's paper has analysed if Lithuanian rules of Labour Law meet the requirements set out by the European Union rules of Labour Law, with regard to the implementation of indirect discrimination prohibition principle; key problems have been identified, and improvements suggested.

This paper is analysing what "indirect discrimination" stands for; and if there is a possibility to differentiate the subjects of Labour Law; what are the criteria based on which the differentiated treatment of subjects of Labour Law can be justified; and what is the difference between "differentiation" and "indirect discrimination". By examining Lithuanian and European Union rules of Labour Law, it was aimed to provide the basis for determining indirect gender discrimination prohibition principles; furthermore, lay down assumptions for application of those principles in the field of wages - when concluding, implementing or ending a labour contract. Based on the leading case precedents of European Court of Justice, it has been attempted to clarify the characteristics of indirect discrimination. Attention has been paid to the ways of defending the violated rights of a person, who has experienced an indirect discrimination. This Master's paper has analysed if Lithuanian rules of Labour Law meet the requirements set out by the European Union rules of Labour Law, with regard to the implementation of indirect discrimination prohibition principle; key problems have been identified, and improvements suggested.

This paper is analysing what "indirect discrimination" stands for; and if there is a possibility to differentiate the subjects of Labour Law; what are the criteria based on which the differentiated treatment of subjects of Labour Law can be justified; and what is the difference between "differentiation" and "indirect discrimination". By examining Lithuanian and European Union rules of Labour Law, it was aimed to provide the basis for determining indirect gender discrimination prohibition principles; furthermore, lay down assumptions for application of those principles in the field of wages - when concluding, implementing or ending a labour contract. Based on the leading case precedents of European Court of Justice, it has been attempted to clarify the characteristics of indirect discrimination. Attention has been paid to the ways of defending the violated rights of a person, who has experienced an indirect discrimination. This Master's paper has analysed if Lithuanian rules of Labour Law meet the requirements set out by the European Union rules of Labour Law, with regard to the implementation of indirect discrimination prohibition principle; key problems have been identified, and improvements suggested.

L'articolo analizza i principali sviluppi politici ed economic in India nel corso del 2011. Per quanto riguarda la politica, l'analisi è focalizzata soprattutto sul ruolo chiave giocato dal movimento anti corruzione guidato da Anna Hazare; per quanto riguarda l'economia, l'articolo si sofferma sul rallentamento della crescita economica e sulle sue cause.