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Legal certainty and effectiveness of EC Law in the light of time limits, irreversibility of uncontested decisions, and the obligation of an injured party to limit his damages

A Pronoun Analysis of Flemish Couples' Support Transactions

The present study examined the associations between couples’ level of relationship quality and the usage of pronouns reflecting a couples' sense of we-ness/separateness in the context of support interactions. The concept of togetherness is operationalized by two lexical categories that reflect the pronoun usage during a conversation between partners: (a) we-ness (we-words; e.g. we, ours, ourself), pronouns that refer to the couple as a collective entity and (b) separateness (you- and me-words; e.g. me, mine, you, yours), pronouns that refer to the individual partner. The above mentioned associations were tested using a laboratory-based observational study within a sample of 49 flemish heterosexual couples in long-term relationships. Couples provided questionnaire data (demographics and relationship quality) and participated in two videotaped social support interaction tasks in which both partners alternated between the role of support seeker or provider. Couples’ videotaped interactions were subsequently coded for the amount of personal pronouns spoken by both partners (i.e. we-ness/separateness). Preliminary results showed that couples’ self-reported relationship quality was positively associated with their level of we-ness, but not separateness, as expressed during their videotaped support interactions. Research conducted in Dutch

Electronic Commerce and Multijurisdictional Taxation

The successor to Electronic Commerce and International Taxation (1999). This new edition provides a detailed and up-to-date analysis of VAT developments regarding e-commerce,and an exploration of the implications of e-commerce for the US state and local sales and use tax regime, and it also discusses developments in Europe and the United States while enlarging its focus to include the tax treatment of e-commerce in China, India, Canada, Australia, and throughout the world.https://digitalcommons.law.uga.edu/books/1077/thumbnail.jp

EFT-C's understanding of couple distress: an overview of evidence from couple and emotion research

© 2016 The Association for Family Therapy and Systemic Practice Despite the growing body of research on Emotionally Focused Couple Therapy (EFT-C), less research attention has been paid to the validity of EFT-C's description of the relationship dynamics that characterize distressed couples. The current theoretical paper provides a narrative review of evidence from existing emotion and couple research for EFT-C's assumptions on the origin of relationship distress (according to Johnson and to Greenberg and Goldman). Our findings lead to three conclusions: first, the general assumptions outlined by EFT-Cs on need frustration, emotional responses, and interaction patterns are largely supported by the couple and emotion literature. Second, less straightforward evidence was found for the specific elaborations of these principles made by EFT-Cs. Third, a lack of systematic research on EFT-C's assumptions hampers strong conclusions. We suggest future research on this issue with attention toward current insights in the emotion and couple literature. Practitioner points: Evidence supports EFT-C's basic assumptions that partners’ unmet needs lead to relationship distress and negative emotions, which give rise to negative interaction cycles between partners Direct empirical evidence is available for attachment-related assumptions, whereas assumptions on identity and attraction/liking needs have been less investigated Some of EFT-C's more specific assumptions need to be more systematically researched.status: publishe

European Taxation of Dividends, Interests and Royalties: the impact on Third countries investors

The article analyses the current “state of the art” of the tax harmonization across the European Union, and the attention is focused on the three most important drivers of this evolution o the national taxation systems of the Member states. The first one is the Treaty and the fundamental freedoms enshrined in it. In particular, the author emphasises the importance of the freedom of establishment and the free movement of capitals as provisions adequate to prevent international double taxations or an overall unfair taxation in one state of the Union or in another. The second one is the contribute of the European Court of Justice which stretched to the very limits the interpretation of the fundamental rights in order to cover the possible loopholes of positive EU law on Direct taxation. In other words, where a specific competence of European Union to legislate on tax matters is missing, then the same result could be possibly obtained interpreting the mentioned above basic rules of the Treaty. The third one is formed by the few directives on Direct taxation which have been passed by the Council in the last decades and covering mainly the so called passive income (interests, royalties and dividends) considered as a sort of priority in the Union policy. The reason justifying this intervention can be found in the fact that these very income are the most influenced by the not complete harmonization of the Treaty and the ones which more than any others are feasible to be produced in a cross border context. While labour income, for instance, is generally produced by workers in the states where they also resides, with some remarkable exceptions, it is quite common for a company to have non resident shareholders, or to have a loan from a non resident corporation or bank. The author analyses the content of the most important directives pinpointing the aspects which are relevant also for the non European investors in any Member state and the possibility for permanent establishment as well to invoke the protection of EU Tax law