Euroopan unionin sisämarkkinoiden toiminnan varmistamiseksi asetettujen vero-oikeudellisten toimien vaikutukset Suomen arvonlisäverojärjestelmään

Tämän tutkimuksen tarkoituksena on selvittää EU:n jäsenyyden ja EU-oikeuden vaikutuksia Suomen arvonlisäverojärjestelmään; mikä on voimassa olevan oikeuden sisältö yhteisötasolla sekä kansallisessa arvonlisäverojärjestelmässä ja millainen on vallitseva arvonlisäverotusta koskeva oikeusjärjestelmä EU kontekstissa. Päätavoitteena on tutkia EU-oikeuden vaikutusta KHO:n laintulkintoihin ja Euroopan unionin tuomioistuimen arvonlisäverotukseen liittyviä tulkintoja sekä sitä, kuinka nämä tulkinnat ovat vaikuttaneet Suomen arvonlisäverojärjestelmän normeihin ja niiden soveltamiseen. Tutkimuksessa aiheen tarkastelu on rajattu sekundäärioikeuden puolelta vaikutusten tutkimiseen arvonlisäveron vähennysoikeuden osalta. Tutkimuksen pääteemoina ovat vähennysoikeuden syntyminen ja laajuus, vähennysoikeuden suhdeluku ja vähennysoikeuden rajoitukset. Tavoitteena on oikeusdogmaattisesti tulkita ja systematisoida arvonlisäverojärjestelmän soveltamisalaan liittyvää oikeusjärjestystä vähennysoikeuden osalta ja tavoitella ristiriidattomuutta unionin järjestelmän ja Suomen arvonlisäverojärjestelmän välillä. Tutkimuksessa selvisi, että EU:lla on ollut vaikutusta sekä varsinaiseen verotukseen että veropoli-tiikan muotoutumiseen. Arvonlisäverotuksen eurooppalaistuminen on näyttäytynyt jatkuvana oikeuslähdepohjan muutoksena ja sen vaikuttamisena etenkin oikeuden soveltamiseen. Yhteisessä arvonlisäverojärjestelmässä vallankäyttö on siirtynyt osittain pois kansallisista poliittisista ja oikeudellisista rakenteista EU-tason rakenteisiin. Tutkimuksen perusteella voidaan todeta, että yhteinen arvonlisäverojärjestelmä ja EUT:n oikeuskäytäntö on vähinten vaikuttanut Suomessa vähennysoikeuden rajoituskysymyksiin. Sitä vastoin suhdelukua koskevaan käytäntöön EUT:lla on ollut vaikutusta. Näkyvimmin EU:n tuomioistuimen oikeuskäytännön mukanaan tuoma vaikutus liittyy arvonlisäveron vähennysoikeuden syntymiseen ja laajuuteen.

Future of Internet News Portals after the Case of Delfi

The thesis analyzes liability of Internet news portals for third-party defamatory comments. After the case of Delfi AS v. Estonia, decided by the Grand Chamber of the European Court of Human Rights on 16 June 2015, a portal can be held liable for user-generated unlawful comments. The thesis aims at exploring consequences of the case of Delfi for Internet news portals’ business model. The model is described as a mixture of two modes of information production: traditional industrial information economy and new networked information economy. Additionally, the model has a generative comment environment. I name this model “the Delfian model”. The thesis analyzes three possible strategies which portals will likely apply in the nearest future. I will discuss these strategies from two perspectives: first, how each strategy can affect the Delfian model and, second, how changes in the model can, in their turn, affect freedom of expression. The thesis is based on the analysis of case law, legal, and law and economics literature. I follow the law and technology approach in the vein of ideas developed by Lawrence Lessig, Yochai Benkler and Jonathan Zittrain. The Delfian model is researched as an example of a local battle between industrial and networked information economy modes. The thesis concludes that this local battle is lost because the Delfian model has to be replaced with a new walled-garden model. Such a change can seriously endanger freedom of expression.

Limiting rights, Canadian style : the Supreme Court of Canada, American jurisprudence and section 1 of the Charter /

The addition of the Charter of Rights and Freedoms represented a fundamental shift in Canadian governance. Many saw the tabling of such a document as a further, even fmal, step towards the Americanization of the Canadian polity. While the Charter's presence has significantly altered the relationship between citizens, government and the courts, it has done so by maintaining the traditional values and experiences that has been the hallmarks of Canadian constitutionalism. This is in contrast to the fears harboured by critics suggesting that the Charter was a further Americanization of the Canadian Polity, notwithstanding the very different natures of the American Bill of Rights and the Canadian Charter. Analyzing American Supreme Court precedent use by the Canadian Supreme Court has demonstrated that such an Americanization has not, in fact, occurred. In the present analysis of American precedent use in section 1 limitation of rights cases, the citation of these precedents are at best episodic, at least on the quantitative level. Qualitatively, the Canadian Supreme Court generally uses American jurisprudence to further support broad definitions of 'great rights' . As for the more intricate details of rights limitations and the process involved in detennining how Charter rights are limited, one would be hard pressed to find even cursory references to American case law.

Plato and Levinas : the problem of justice

N/A

Proceedings of a court of inquiry, convened on board the United States frigate the President, in the harbour of New York, on the thirteenth day of August, 1811, pursuant to the following warrant : To Stephen Decatur, esquire, a captain in the Navy of the United States. --

Caption title.

Foreign trained teachers : the emergence of the right to practise their profession in Ontario

The purpose of this thesis is to examine the impact of 2 recent legal events, specifically the Fair Access to Regulated Professions Act (2006) and Siadat v. Ontario College of Teachers (2007) decision, with regards to the opportunity of foreign trained teachers to practice their profession in Ontario. The emphasis is on the case of Fatima Siadat, who was a teacher in Iran but was unable to satisfy all the licensing requirements of the Ontario College of Teachers and consequently was unable to practise her profession in Ontario. When the Ontario College of Teachers Appeals Committee upheld the previous decision of the Ontario College of Teachers Registrar to refuse to issue her a teacher's certificate, Ms. Fatima Siadat decided to initiate a lawsuit. Ms. Fatima Siadat challenged the decision ofthe Ontario College of Teachers Appeals Committee by raising a question of applicability of human rights legislation (i.e., The Ontario Human Rights Code, 1990) on the Ontario College of Teachers' decisions. The Ontario Superior Court of Justice decided in January of2007 in favour of Ms. Fatima Siadat (Siadat v. Ontario College of Teachers , 2007) and ordered that her licensing application be reconsidered by the Ontario College of Teachers Appeals Committee. In this thesis the author argues that the Fatima Siadat decision, together with the Fair Access to Regulated Professions Act, 2006, will likely make a significant contribution to enhancing the access of foreign trained teachers and other professionals to practice their regulated professions in Ontario.

Proceedings of the Court of Inquiry 1811

Full Title:Proceedings of a court of inquiry, convened on board the United States frigate the President, in the harbour of New York, on the thirteenth day of August, 1811, pursuant to the following warrant : To Stephen Decatur, esquire, a captain in the Navy of the United States.

In search of the Holy Grail : how viable is John Rawls' purely political conception of justice?

Please consult the paper edition of this thesis to read. It is available on the 5th Floor of the Library at Call Number: Z 9999 P65 Y68 1995

A review of the case of Alexander McLeod: recently determined in the Supreme Court of Judicature of the state of New York (1841)

Alexander McLeod, a British subject, was tried for the murder of Amos Durfee and as an accomplice in the burning of the steamer Caroline, in the Niagara River, during the Canadian rebellion in 1837-1838.

Case of Colonel Booker. The Court of Inquiry

A four sided pamphlet written by Alexander Somerville, and printed by Lawson & Co., Hamilton, Ont. The list of contents for the article reads: "Evidence Suppressed, Newspapers Silenced, Statement of Captain McGrath, General Manager of the Welland Railway, as to Colonel Booker's apparent mental aberration, on June 3rd, at 4 A.M. Squire Larne's statement. Other evidence."

Broadside with a coloured picture of a case engine and tender [steam engine]

Broadside, 47 cm. x 31 cm. with a coloured picture of a case engine and tender [steam engine] printed by Meyer-Rotier of Milwaukee. On the back is a sketch of a building. This has a stamp on the back which indicates that this is an exhibit in the High Court of Justice in Coburg in the case of Bigelow vs. Powers et al. This item has been torn down the middle and taped. This does not affect the text nor picture, Oct. 11, 1909.

Driedger's 'Modern Principle' at the Supreme Court of Canada: Interpretation, Justification, Legitimization

Un résumé en français est également disponible

Regulatory History Material as an Extrinsic Aid to Interpretation: An Empirical Study on the Use of RIAS by the Federal Court of Canada

Since 1986, the Canadian Public Administration is required to analyze the socio-economic impact of new regulatory requirements or regulatory changes. To report on its analysis, a Regulatory Impact Analysis Statement (RIAS) is produced and published in the Canada Gazette with the proposed regulation to which it pertains for notice to, and comments by, interested parties. After the allocated time for comments has elapsed, the regulation is adopted with a final version of the RIAS. Both documents are again published in the Canada Gazette. As a result, the RIAS acquires the status of an official public document of the Government of Canada and its content can be argued in courts as an extrinsic aid to the interpretation of a regulation. In this paper, an analysis of empirical findings on the uses of this interpretative tool by the Federal Court of Canada is made. A sample of decisions classified as unorthodox show that judges are making determinations on the basis of two distinct sets of arguments built from the information found in a RIAS and which the author calls “technocratic” and “democratic”. The author argues that these uses raise the general question of “What makes law possible in our contemporary legal systems”? for they underline enduring legal problems pertaining to the knowledge and the acceptance of the law by the governed. She concludes that this new interpretive trend of making technocratic and democratic uses of a RIAS in case law should be monitored closely as it may signal a greater change than foreseen, and perhaps an unwanted one, regarding the relationship between the government and the judiciary.

L'exécution des décisions de la Cour internationale de Justice : faiblesses et malentendus

"Mémoire présenté à la Faculté des études supérieures en vue de l'obtention du grade de Maîtrise en droit international (LL.M)"

De la question de la légitimité du projet de traité établissant une Constitution pour l'Europe à celle de la légitimité des juges

"Mémoire présenté à la Faculté des études supérieures en vue de l'obtention du grade de Maîtrise en droit (L.L.M.)"