LLB coursework

LLB coursework

CASE SCENARIO 01

Canute is a manufacturer of gelatine (prepared from bones and hides) based in Denmark. In Sweden consignments of the gelatine have been subject to public health checks at the frontier. Payment was required in respect of these checks. Similar checks for which payments are levied are required by the Swedish authorities in respect of domestically produced gelatine. Canute has complained to the Commission about these payments.

Analysis

The law about the Canute is basically about the payment tax that contained in the Commonwealth Income Tax Assessment Act. Under the Constitution payment tax can only be levied by the Commonwealth.

Commission must take the step towards the” Income" is not defined in the Act, partly because it is a term that encompasses so many different concepts. In general it will be characterized by:

a recurrent payment e.g. wages;

the ability to be convertible to cash;

a result of some activity undertaken by the taxpayer.

When Commission have subtracted the allowable deductions from the assessable income you are left with your taxable income.

The Swedish taxation system operates on the principle that the more you earn, the more you pay in tax. This is only a principle, of course, because there are many people who pay a lower proportion of tax on their gross income than others. Often this is because of the level of deductions available to them or the source of their income. Tax can be levied at a different rate on leave & other employment entitlements this is an area where it is certainly worthwhile to obtain professional advice. This is a separate levy imposed on taxpayers to pay for the public health system. Unlike some other taxes, it is a flat tax imposed on the taxpayer's total taxable income. In certain circumstances, especially for low income earners, there are exemptions from payment of the levy. There is also an additional surcharge applied to taxpayers who are not members of a private health scheme and whose income exceeds a certain sum, depending on whether the taxpayer has a family. Conversely a rebate for the cost of health insurance is available for individuals and families on lower incomes. Consult the Tax Pack for details.

CASE SCENARIO 02

James runs a mail order catalogue business based in the UK. He has recently extended his business to the continent. In the catalogue he advertises blood pressure monitors. He is prosecuted in Finland for breaching a Finnish law which provides that medical products such as blood pressure monitors can only be sold in pharmacies. James is unhappy about this prosecution and has complained about it to the Commission.



Analysis

James failure to warn may incur liability if the insufficient safety of the product is attributable to the marketing of the product and/or instructions (or lack thereof) for its use. The Product Liability Act does not rule out that information provided by another source than the manufacturer can be taken into account. Therefore, the commission must provided the information to the consumer by an intermediary, such as a doctor, could ...