Juridical double taxation by cross border transactions: the Block Case (C-67/08)

Treaty Establishing the European Community, operative until December 1st 2009, had already established in its article 2 the mission of the up until then European Community and actual European Union is to promote an harmonious, equilibrated and sustainable development of the economic activities of the whole Community. This Mission must be achieved by establishing a Common Market, an Economic and Monetary Union and the realization of Common Policies. One of the instruments to obtain these objectives is the use of free circulation of people, services and capitals inside the Common and Interior Market of the European Union. The European Union is characterized by the confirmation of the total movement of capitals, services and individuals and legal peoples’ freedom; freedom that was already predicated by the Maastricht Treaty, through the suppression of whatever obstacles which are in the way of the objectives before exposed. The old TEC in its Title III, now Title IV of the Treaty on the Functioning of the European Union, covered the free circulation of people, services and capitals. Consequently, the inclusion of this mechanism inside one of the regulating texts of the European Union indicates the importance this freedom supposes for the European Union objectives’ development. Once stood up the relevance of the free movement of people, services and capitals, we must mention that in this paper we are going to centre our study in one of these freedoms of movement: the free movement of capital. In order to analyze in detail the free movement of capital within the European framework, we are going to depart from the analysis of the existent case law of the Court of Justice of the European Union. The use of jurisprudence is basic to know how Community legislation is interpreted. For this reason, we are going to develop this work through judgements dictated by the European Union Court. This way we can observe how Member States’ regulating laws and the European Common Law affect the free movement of capital. The starting point of this paper will be the Judgement C-67/08 European Court of Justice of February 12th 2009, known as Block case. So, following the argumentation the Luxemburg Court did about the mentioned case, we are going to develop how free movement of capital could be affected by the current disparity of Member States’ legislation. This disparity can produce double taxation cases due to the lack of tax harmonized legislation within the interior market and the lack of treaties to avoid double taxation within the European Union. Developing this idea we are going to see how double taxation, at least indirectly, can infringe free movement of capital.

Matrimoni homosexual : perspectives

Treball de recerca sobre la llei que va aprovar el matrimoni homosexual a Espanya que pretén respondre a la pregunta: Quines reaccions socials, jurídiques, religioses i d'associacions homosexuals va generar l'aprovació de la llei que permet el matrimoni entre persones del mateix sexe a Espanya?

Unhealthy Consequences: Energy Costs and Child Health

Substantial and compelling medical and public health evidence indicated that non-medical factors, such as home energy costs, profoundly influence child health and well-being. Child Health Impact Assessment offered an evidence- and experience-based method through which to evaluate the implications of policy, regulations, and legislation for children's health and well-being. Our Child Health Impact Assessment of home energy costs revealed that unaffordable home energy has important and preventable adverse consequences for children's health. The available evidence showed that unaffordable home energy has preventable, potential consequences on the health and well-being of the more than 400,000 Massachusetts children living in low-income households. Low-income families are caught in the gap between rising energy prices and available energy assistance. Energy assistance falls far short of the need, especially when there is a spike in energy prices, such as following Hurricane Katrina in 2005. In addition to the exceedingly high housing costs in Massachusetts, our climate means low-income families spend more of their income on home energy (energy burden) to keep warm than families in other regions of the U.S.

Paleopathology and osteobiography of the people of Peñuelas, Chile's semiarid north

The Museo de La Serena, IV Region, Chile has collections of skeletal remains representing the agricultural Diaguita people of 500 years ago excavated in the 1980s from the sites Peñuelas 21 and 24, Chile's semiarid north. Their excellent preservation has permitted an osteobiographical and radiographic analysis to better understand the patterns of the disease. This research continues the osteological analyses begun in 1989 by Rosado that seek to understand the impact the transition to and adoption of farming had on the health of prehistoric populations. Because of the significance of paleopathology in the understanding of cultural and biological adaptations, it has also become necessary to assess the preservation status and design a conservation protocol to protect and document the remains. The objectives of this communication are to: establish demographic patterns of the skeletal samples and identify and diagnose skeletal paleopathologies via photography and radiographs. Intentional cranial alteration, limb and cranial fractures, dental wear, and dental abscesses and caries are among the interesting paleopathologies so far documented. Intentional cranial alteration is very common and is manifested as tabular erect in both males and females. The high frequency of carious lesions indicates a diet that emphasized carbohydrates. Skeletal radiographs are available for several of the individuals in the sample and this has afforded a more detailed description of the paleopathologies originally documented via photography.

The use of palliative sedation: A comparison of attitudes of French-speaking physicians from Quebec and Switzerland.

OBJECTIVE: Previous literature has suggested that laws and regulations may impact the use of palliative sedation. Our present study compares the attitudes of French-speaking physicians practicing in the Quebec and Swiss environments, where different laws are in place regarding physician-assisted suicide. METHOD: Data were drawn from two prior studies, one by Blondeau and colleagues and another by Beauverd and coworkers, employing the same two-by-two experimental design with length of prognosis and type of suffering as independent variables. Both the effect of these variables and the effect of their interaction on Swiss and Quebec physicians' attitudes toward sedation were compared. The written comments of respondents were submitted to a qualitative content analysis and summarized in a comparative perspective. RESULTS: The analysis of variance showed that only the type of suffering had an effect on physicians' attitudes toward sedation. The results of the Wilcoxon test indicated that the attitudes of physicians from Quebec and Switzerland tended to be different for two vignettes: long-term prognosis with existential suffering (p = 0.0577) and short-term prognosis with physical suffering (p = 0.0914). In both cases, the Swiss physicians were less prone to palliative sedation. SIGNIFICANCE OF RESULTS: The attitudes of physicians from Quebec and Switzerland toward palliative sedation, particularly regarding prognosis and type of suffering, seem similar. However, the results suggest that physicians from Quebec could be slightly more open to palliative sedation, even though most were not in favor of this practice as an answer to end-of-life existential suffering.

Iowa Hunting, Fishing and Trapping Regulations, 2003

This booklet is not a complete set of hunting laws. It contains basic information needed during the hunting, fishing and trapping seasons.

Iowa Juvenile Crime Prevention Community Grant Fund Outcomes Report and FY 2002 Juvenile Justice Youth Development Program Summary, 2002

This document contains two related, but separate reports. The Juvenile Crime Prevention Community Grant Fund Outcomes Report is a summary of outcomes from services and activities funded through the Juvenile Crime Prevention Community Grant Fund in FY2001. The Juvenile Justice Youth Development Program Summary describes Iowa communities current prevention and sanction programs supported with funding from the Division of Criminal and Juvenile Justice Planning (CJJP) during FY2002.

Juvenile Crime Prevention Community Grant Fund Outcomes Report and FY 2002 Juvenile Justice Youth Development Program Summary, 2002

This document contains two related, but separate reports. The Juvenile Crime Prevention Community Grant Fund Outcomes Report is a summary of outcomes from services and activities funded through the Juvenile Crime Prevention Community Grant Fund in FY 2001. The Juvenile Justice Youth Development Program Summary describes Iowa communities’ current prevention and sanction programs supported with funding from the Division of Criminal and Juvenile Justice Planning (CJJP) during FY 2002.

The Iowa Sex Offender Registry and Recidivism, 2000

The Iowa Division of Criminal and Juvenile Justice Planning (CJJP) received funding through the Bureau of Justice Statistics’ (BJS) State Justice Statistics (SJS) Program for the purpose of collection and analysis of data related to implementation of the Iowa Sex Offender Registry. The research had two specific goals: · To enhance understanding of the State’s Sex Offender Registry through collection and analysis of data on sex offenders before and after the Registry’s implementation. · To develop and validate a unique Iowa Sex Offender Risk Assessment tool to assist in identifying those offenders who constitute the highest risk to re-offend. Few studies have addressed the impact of a Sex Offender Registry program on recidivism rates or other variables. It was the purpose of this first study to examine and compare two groups of individuals to determine what effect, if any, the requirement to register as a sex offender had on recidivism rates over a 3-4 year period.

Final Report on the Polk County Adult Drug Court Executive Summary and Summary of Findings, 2001

An evaluation has been conducted on the Polk County Drug Court, comparing clients entering the program from its inception through September 30, 1998 with a group of revoked probationers from FY96 (the “pilot group”) and other offenders referred to drug court who did not enter the program (the “referred group”).

Iowa Comprehensive Strategy for Serious, Violent, and Chronic Juvenile Offenders 1999 - 2000 Report, 2000

The Division of Criminal and Juvenile Justice Planning, as part of its duties to administer the Comprehensive Strategy in Iowa, compiled the information contained in this report.

Juvenile Crime and the Welfare of Youth, 1999

This staff report on various factors regarding juvenile issues and crime was prepared by the Division of Criminal and Juvenile Justice Planning (CJJP). It was prepared to help the Juvenile Justice Advisory Council (JJAC) prepare their 3-Year Strategy as prescribed by the Juvenile Justice and Delinquency Prevention Act (JJDP Act).

Investigation of A High-Speed Law Enforcement Pursuit involving Toledo Police Department and the Tama County Sheriff's Office, 2002

Investigative report produced by Iowa Citizens' Aide/Ombudsman

Labeling Regulations and Segregation of First- and, Second-Generation Genetically Modified Products: Innovation Incentives and Welfare Effects, April 2005

We review some of the most significant issues and results on the economic effects of genetically modified (GM) product innovation, with emphasis on the question of GM labeling and the need for costly segregation and identity preservation activities. The analysis is organized around an explicit model that can accommodate the features of both first-generation and second-generation GM products. The model accounts for the proprietary nature of GM innovations and for the critical role of consumer preferences vis-à-vis GM products, as well as for the impacts of segregation and identity preservation and the effects of a mandatory GM labeling regulation. We also investigate briefly a novel question in this setting, the choice of “research direction”when both cost-reducing and quality-enhancing GM innovations are feasible.

Production and Abatement Distortions under Noisy Green Taxes, October 2005

Pigouvian taxes are typically imposed in situations where there is imperfect knowledge on the extent of damage caused by a producing firm. A regulator imposing imperfectly informed Pigouvian taxes may cause the firms that should (should not) produce to shut down (produce). In this paper we use a Bayesian information framework to identify optimal signal-conditioned taxes in the presence of such losses. The tax system involves reducing (increasing) taxes on firms identified as causing high (low) damage. Unfortunately, when an abatement decision has to be made, the tax system that minimizes production distortions also dampens the incentive to abate. In the absence of wrong-firm concerns, a regulator can solve the problem by not adjusting taxes for signal noise. When wrong-firm losses are a concern, the regulator has to trade off losses from distorted production incentives with losses from distorted abatement incentives. The most appropriate policy may involve a combination of instruments.