Omvända skattskyldigheten i byggsektorn Gränsdragningen mellan vara och tjänst?
MervärdesskattOmvända skattskyldighetByggsektornGränsdragningsproblemLeverans av varaTillhandahållande av tjänst
In tune with the cross-border trade the infringement of intellectual property rights has become a growing problem in Europe and the rest of the world. In June 2008 negotiations about a new international agreement was initiated between Europe, its member states and ten other countries, which will restrict infringements of intellectual property rights. The agreement is called ACTA, which stands for Anti-Counterfeiting Trade Agreement. On January 26, 2012 the European Union (EU) and twenty-two of its twenty-seven member states signed a letter of intent to the agreement and the EU?s internal processes of the agreement began. Large protests against the agreement initiated around Europe in connection to this. The public campaigned for that the ACTA-agreement conditions regarding Internet restrict citizens? freedoms and rights in the EU such as freedom of expression, freedom of information, privacy and data protection. After several protests and 2, 4 million signatures sent to the European Parliament, an uncertainty to the agreement arose among the EU institutions and national authorities. This caused that the European Commission sent the agreement to the European Court of Justice for a judgement.The question is whether or not the ACTA-agreement conditions, that will ensure the protection of intellectual property rights on Internet, are compatible with the EU?s fundamental freedoms and rights. In the following thesis the ACTA-agreement will be analysed to see if the agreement will restrict European citizen?s fundamental freedoms and rights regarding Internet, or if it is compatible with EUs legislation. The conclusion presented in this thesis is that the ACTA-agreement conditions on Internet are not compatible with EU?s fundamental freedoms and rights.