Browsing by Issue Date, starting with "2022-11-08"
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- Opinion statement ECJ-TF 3/2022 on the EFTA court decision of 1 June 2022 in Case E-3/21, PRA Group Europe, on the discriminatory interaction between the "interest barrier" and group contributionsPublication . Kemmeren, Eric; Prats, Alfredo; Haslehner, Werner; Heydt, Volker; Kofler, Georg; Nogueira, João; Lang, Michael; Panayi, Christiana HJI; Blétière, Emmanuel Raingeard de la; Raventos-Calvo, Stella; Richelle, Isabelle; Rust, Alexander; Shiers, RupertThis is an Opinion Statement prepared by the CFE ECJ Task Force on the PRA Group Europe case, in which the EFTA Court delivered its decision on 1 June 2022. At issue in PRA Group Europe was the interaction of the Norwegian "interest barrier rule" ("interest limitation rule"), which generally limit the deductibility of interest payments to affiliated resident and non-resident entities to 30% of EBITDA, and the group contribution rules, which permit tax effective transfers between group members, but are limited to Norwegian entities. As group contributions also increase the EBITDA of the recipient Norwegian entity (and decrease it at the level of the paying Norwegian entity), companies in the Norwegian tax group can achieve interest deductions under the interest barrier rules where profits ("tax EBITDA") and interest expenses are distributed unevenly between the companies in the group, while a similar opportunity to escape (or lessen the impact of) the interest barrier rules is not available to cross-border groups. The EFTA Court took a combined perspective on the interaction of those rules and found them to constitute an unjustified restriction of the freedom of establishment under Articles 31 and 34 of the EEA Agreement. The EFTA Court's decision is particularly interesting from an EU law perspective, as the interest barrier rule of Article 4 of the Anti-Tax Avoidance Directive (ATAD) similarly foresees the option for Member States to introduce a domestically-limited "interest barrier group" to permit a calculation of exceeding borrowing costs and the EBITD at the local group level. The CFE ECJ Task Force welcomes the EFTA Court's progressive impetus on fundamental freedoms doctrine: PRA Group Europe AS makes it clear that for purposes of identifying a restriction, for establishing comparability and for justification, a combined perspective on the interaction of two sets of rules – here the interest barrier on the one hand and the group contribution regime on the other – is necessary. From that perspective, the interaction of the Norwegian rules on the "interest barrier" and on group contributions leads to unjustified discrimination in cross-border situations. However, if asked to decide on a similar case, the CJEU might take a different approach. First, the CJEU could take a different perspective on the available grounds of justifications and, e.g., accept the coherence of the tax system as such ground. Second, Article 4 ATAD gives the Member States the option to treat an "interest barrier group" as a single taxpayer and to limit the group perspective to domestic settings. Even if such an option in the ATAD is not viewed as "exhaustive harmonization", one could wonder if the mere existence of the ATAD and the value judgments made by the EU legislature therein could lead to a different outcome in the EU (CJEU) vis-à-vis the EEA (EFTA Court).
- Nonverbal vocalizations and moaning : a terminal delirium associated symptom? : scoping reviewPublication . Santos, Luciana de Fátima Amâncio Frade; Capelas, Manuel LuísObjective: The objective of this scoping review is to identify wether or not nonverbal vocalizations and moaning constitute a terminal delírium related symptom. Introduction: Patients with palliative needs, from the time of the diagnosis and more pronounced with the progression of disease, face an inexorable course of uncontrolled symptom, that in most cases are accentuated in the last days and hours of life. As it is the case of the delirium, that presents itself with a wide range of clinical manifestations, in particular with through non-verbal vocalizations, like groaning in patient´s without any identified pain. Methods: This scoping review is based on JBI methodology. The search was started initially on March 2020, suddenly due to COVID-19 pandemic the search was interrupted. The new search was conducted in October 2021. Inclusion Criteria: studies published in international databases and grey literature in English, Spanish, and Portuguese languages with no time limit. Results: A total of 94 records from international databases were obtained for analysis. From these 6 articles were included in this review. Moaning and groaning have been identified by the literature at the patient with terminal delirium. Conclusion: In examining the scope and nature of the published scientific literature that addresses the assessment of nonverbal vocalizations in terminal patients with delirium in PC settings, primary studies are required to address many existing gaps.
- The exhaustion game : videogames and the doctrine of exhaustion on European Union's copyright lawPublication . Alencar, Ana Rachel Cal de; Rendas, Tito Filipe BugiaThe debate over applying the doctrine of exhaustion to digital products protected by copyright is extensive and leads back to debates on international and national legislation. In the European Union, the legislation regarding exhaustion is limited to goods in tangible media, with no reference to digital exhaustion. Scholars and courts have discussed this subject over the years. Today, there is a tendency to judicialise the discussion on digital exhaustion in an attempt to obtain answers to its application in new technologies. The present thesis analyses the doctrine of exhaustion in light of the European Union's copyright legislation, as well as the decisions of the CJEU and national courts on the subject, especially regarding the videogame industry. The primary objective of the analysis is to show how the debate on the extension of the exhaustion doctrine to digital goods has influenced a change in the business model of the videogame industry and, consequently, in the form videogames are commercialised.
- Reflexão ético-teológica sobre a fome no mundo e distribuição dos bens : análise da unidade letiva 3 do 6.º ano de escolaridade : A Partilha do PãoPublication . Fontes, Duarte João Fontes Rosado de; Almeida, José Manuel Pereira de; Carvalho, Cristina Maria Ramos Cavalheiro de SáO presente Relatório Final da Prática de Ensino Supervisionada elaborado no âmbito do Mestrado em Ciências Religiosas, na especialização em Educação Moral e Religiosa Católica, tem como propósito refletir sobre a forma como a disciplina de Educação Moral e Religiosa Católica poderá contribuir para a promoção de atitudes de fraternidade e de solidariedade, perante um problema tão antigo e tão novo como é o caso fome e da injusta distribuição dos bens. Realizada a pesquisa documental sobre a repartição dos bens numa ótica cristã e o agir cristão diante da fome, foi-se desenvolvendo um projeto baseado na Pedagogia do Serviço que permita aos alunos aprenderem, refletirem e servirem um problema social: a fome; ao mesmo tempo estarem mais disponíveis e mais sensíveis para a construção da fraternidade, da solidariedade, da partilha e da justiça.
- Análise dos artigos 43º e 72º do CIRS : confrontando com a recente jurisprudência do TJUE e a necessidade de alteração legislativaPublication . Fonte, Ana Cristina Gomes; Morais, Rui Manuel Corucho DuarteEsta dissertação incide sobre a problemática inerente ao regime de tributação das mais-valias imobiliárias, auferidas por não residentes, mais concretamente com a insuficiente alteração legislativa da Lei 67-A/2007. O TJUE evidenciou as fragilidades deste regime de tributação, reiterando a incompatibilidade do regime de tributação com a liberdade de circulação de capitais. Em primeiro lugar, é feito um breve enquadramento do tema. Seguidamente, será feita uma análise crítica aos dois acórdãos proferidos pelo TJUE, o primeiro de 11 de outubro de 2007 e o segundo de 18 de março de 2021. Posto isto, será feita uma análise ao regime de tributação das mais-valias imobiliárias estatuído em França e Itália. Por último, serão apresentadas propostas a ter em consideração para uma alteração legislativa que poderão ser implementadas pelo legislador nacional, de modo a ser cumprido o Direito da União e, ao mesmo tempo, o combate à fraude e evasão fiscal.
- Thermosonication applied to blueberry juice – impact on quality propertiesPublication . Silva, Cristina L. M.; Favieres, Laurie; Miller, Fátima A.