Article 148

  1. Art. 148 Directive 2009/138/EC
  2. ARTICLE 148
  3. Penal Code Section 148
  4. Assassination in the Law of War
  5. What is the Article 148? [Get the Answers at BYJU’S]
  6. VAT exemption for the supply of aircraft used by airlines operating on international routes


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Art. 148 Directive 2009/138/EC

• • TITLE I — GENERAL RULES ON THE TAKING-UP AND PURSUIT OF DIRECT INSURANCE AND REINSURANCE ACTIVITIES • CHAPTER I — Subject matter, scope and definitions • Section 1 — Subject matter and scope • • • Section 2 — Exclusions from scope • Subsection 1 — General • • • Subsection 2 — Non-life • • • • • Subsection 3 — Life • • • Subsection 4 — Reinsurance • • • Section 3 — Definitions • • CHAPTER II — Taking-up of business • • • • • • • • • • • • • • • CHAPTER III — Supervisory authorities and general rules • • • • • • • • • • • • • • CHAPTER IV — Conditions governing business • Section 1 — Responsibility of the administrative, management or supervisory body • • Section 2 — System of governance • • • • • • • • • • • Section 3 — Public disclosure • • • • • • • Section 4 — Qualifying holdings • • • • • • • • Section 5 — Professional secrecy, exchange of information and promotion of supervisory convergence • • • • • • • • • • • Section 6 — Duties of auditors • • CHAPTER V — Pursuit of life and non-life insurance activity • • • CHAPTER VI — Rules relating to the valuation of assets and liabilities, technical provisions, own funds, Solvency Capital Requirement, Minimum Capital Requirement and investment rules • Section 1 — Valuation of assets and liabilities • • Section 2 — Rules relating to technical provisions • • • • • • • • • • • • • • • • • • Section 3 — Own funds • Subsection 1 — Determination of own funds • • • • • • • Subsection 2 — Classification of own funds • • • • • • Su...

ARTICLE 148

ARTICLE 148 – DIRECT ASSAULTS Two ways of committing the crime of direct assaults: 1. Without public uprising, by employing force or intimidation for the attainment of any of the purposes enumerated in defining the crimes of rebellion and sedition. Elements : a. That the offender employs force or intimidation. b. That the aim of the offender is to attain any of the purposes of the crime of rebellion or any of the objects in the crime of sedition. c. That there is no public uprising. 2. Without public uprising, by attacking, by employing force, or by seriously intimidating or seriously resisting any person in authority or any of his agents, while engaged in the performance of official duties, or on the occasion of such performance. Elements: a. That the offender (a) makes an attack, (b) employs force, (c) makes a serious intimidation, or (d) makes a serious resistance. b. That the person assaulted is a person in authority or his agent. c. That at the time of the assault the person in authority or his agent (a) is engaged in the actual performance of official duties, or that he is assaulted, (b) by reason of the past performance of official duties. d. That the offender knows that the one he is assaulting is a person in authority or his agent in the exercise of his duties. 5. That there is no public uprising. ARTICLE 149 – INDIRECT ASSAULTS Elements: 1. That a person in authority or his agent is the victim of any of the forms of direct assault denned in Art. 148. 2. That a pe...

Penal Code Section 148

Penal Code Section 148 – Resisting, Obstructing or Delaying A Peace Officer Introduction: Penal Code Section 148 was designed to protect the physical safety of officers, and to facilitate effective law enforcement investigations. Unfortunately, it is not uncommon for some officers and their departments to abuse Section 148 to punish individuals who assert their Constitutional rights or who simply offer any challenge whatsoever to police authority. In Ventura County, law enforcement officers will almost always arrest someone for “resisting arrest” if the officer deployed even the slightest use of force against the person. Please see the Commentary section below for a greater discussion of the practical considerations that arise in Penal Code Section 148 prosecutions. This blog article is designed for informational purposes only. It does not establish an attorney-client relationship with the reader. You may use it to stimulate a meaningful conversation with a criminal defense attorney of your choosing. If you are arrested for a Penal Code Section 148 violation in Ventura County, you should contact an experienced criminal defense attorney immediately. PENAL CODE SECTION 148(a)(1) VIOLATIONS: Under Section 148(a)(1), an person who “willfully” resists, obstructs or delays any public officer, peace officer or emergency medical technician in the discharge of his duties is guilty of a misdemeanor. Elements of Penal Code Section 148(a)(1) violations: The prosecution must prove the ...

Assassination in the Law of War

Few lawyers better appreciated the importance of terminological precision than my late friend and law of war colleague, Hays Parks. Over three decades ago, he turned his attention to assassination. This post builds on his work by elaborating on the precise meaning of assassination in the context of armed conflict. In doing so, it identifies definitional elements that emphasize the traditional association of assassination with prohibited practices of wartime treachery and outlawry. Background In 1977, following revelations of U.S. lethal targeting operations and ensuing Church (Senate) and the Pike (House) Committee hearings, President Gerald Ford issued Executive Order The issue of assassination surfaced again in 1989 as the Judge Advocate General’s International Affairs Division was rewriting the 1956 Field Manual 27-10, His memo, published in the Army Lawyer, became a classic in the field, in part because of its timing. In just over a year, the United States would be at war with Iraq, a conflict during which the issue of assassination occupied center stage. Once the war began in January 1991, the United States launched over 250 missions against sites where Saddam Hussein was believed to be hiding. Yet, when Air Force Chief of Staff, General Michal Dugan had The issue of so-called assassination during armed conflict has not faded with time. The “targeted killing” legal term of art in both the law of peace and the law of war. In the law of war, the concept of assassination...

What is the Article 148? [Get the Answers at BYJU’S]

What is the Article 148? Article 148 of the Indian Constitution deals with provisions related to the Comptroller and Auditor-General of India. It states that there shall be a Comptroller and Auditor-General of India who shall be appointed by the President by warrant under his hand and seal and shall only be removed from office in like manner and on like grounds as a Judge of the Supreme Court. Also, Article 148 gives details regarding the oath or affirmation to be taken by the CAG, salary and other conditions. Further Reading: • Comptroller and Auditor General of India • Controller General of Accounts (CGA) Related Links GS 2 Strategy, Structure and Syllabus Indian Polity Notes Polity Questions for UPSC Mains GS 2 Public Accounts Committee NCERT Notes For UPSC Balance of Payment (BoP)

VAT exemption for the supply of aircraft used by airlines operating on international routes

The EU VAT Directive provides for a VAT exemption for the supply, modification, repair, maintenance, chartering and hiring of aircrafts used by airlines operating for reward chiefly on international routes, as well as the supply, hiring, repair and maintenance of equipment incorporated or used therein (article 148(e) of the VAT Directive). Following questions from a Finnish Administrative Court (FAC) regarding the application of this VAT exemption, the Court of Justice of the European Union (CJEU) clarified the scope of this VAT exemption in its ruling of 19 July 2012 (case C-33/11 A Oy). In 2002 and 2003, the Finnish company A Oy bought two jet aircrafts from a French supplier. A Oy was listed as the owner of the aircraft, while B Oy was designated as the user of the aircraft. B Oy organised international charter flights and ensures maintenance and management of the aircraft. B Oy invoiced A Oy in that respect for the costs of maintenance work on the aircraft and for flights. B Oy was also allowed to hire the aircraft from A Oy for its own commercial purposes.In 2003 and 2005, A Oy resold both jet aircrafts to an entity in Cyprus. The FAC took the view that the purchase of the aircraft was a VATable intra-Community acquisition to be reported by A Oy, since A Oy did not operate flights for reward on international routes but merely acted as the owner of the aircrafts. The FAC was also of the opinion that B Oy did not operate flights chiefly for reward on international route...