Browsing RJA Maģistra darbi / RGSL Master's Thesis by Author "Butāne, Ilona"
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Combatting fraudulent conveyance: a review of Section 96 of the Latvian Insolvency Law
Reveliņš, Mārcis (Riga Graduate School of Law, 2021)Fraudulent conveyance is a transaction with the goal to hinder, delay or defraud creditors. One countermeasure against such behavior is provided by avoidance proceedings. In Latvia, this is available under Section 96 of ... -
The GAAR of the ATAD: implications on taxpayer rights and access to the fundamental freedoms associated with lack of legal certainty
Rozenšteina, Madlēna Melinda (Riga Graduate School of Law, 2020)This contribution is a body of doctrinal research, which endeavours to establish whether the GAAR can be effective in both discouraging illegitimate tax avoidance and upholding the rule of law sufficiently to not undermine ... -
Temporal effect of interpretation in CJEU judgments in C-326/15 DNB Banka and C-605/15 Aviva: implications on cost-sharing in Latvian financial and insurance services sectors
Šveha, Juta (Riga Graduate School of Law, 2019)The main objective of the paper is to analyse the temporal effect of the interpretation of Article 132(1)(f) of the VAT Directive given by CJEU in Latvian case C-326/15 DNB Banka and Polish case C-605/15 Aviva with regard ...