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Analyze the discrepancies between their career vision and reality.
PART I. Expectations about your Experiential Learning Project (First Paper)
Before you begin working on the experiential project, type up a list of your expectations of this experience. As
you work on this list answer the following questions:
(1) What do you expect to learn about your career vision from this assignment?
(2) How do you feel about this assignment? (e.g., anxious, excited, overwhelmed, etc.)
(3) What do you expect to do on in any given day in the role you chose in your career vision? What might an
ideal workday look like? What will be your responsibilities? Who will you be working with? Are you providing a
service to a specific group? What qualities do you expect in the group you are providing service?
(4) Describe what you expect from the people that you will collaborate within this role. What qualities and skills
do you envision to be used by them?
(5) What do you expect to enjoy in this role as it relates to your chosen career field?
(6) What challenges do you expect to face in a role in your chosen career field?
Format of Paper: This paper is designed to reflect your thinking process and should be 1-2 pages in length,
typed, double-spaced, and in a 12-point Times New Roman (TNR) font with one-inch margins. In the upper
right-hand corner, type your first and last name, date, and course number. In the center add the following title:
Part I: Expectations about my Experiential Learning Project.

 

Sample Solution

.1 The establishment of the abuse test and the precursor to Halifax: Emsland Stärke
Shortly after the ruling in Centros, the Court released the Emsland Stärke judgment. This case concerned the common agricultural policy. Emsland Stärke exported various forms of starch to Switzerland, and received an export refund for this. Immediately after, the same products were transported (unaltered) back to Germany, where they were sold. Upon return, the German authorities reclaimed the unduly granted refund back from Emsland Stärke.

Though the Court did not explicitly state that abuse of Community law is a general principle, it agreed with the Commission and implicitly did so. It set up a twofold test for determining such abuse; one part being objective and the other subjective. By including the subjective intention of an interested party involved, Emsland Stärke narrowed down the wide scope the prohibition of abuse had in Van Binsbergen, while conduct which under Centros criteria would be normally considered a mere exercise of fundamental freedoms, would instead constitute abuse, if the objective and subjective elements of the test were cumulatively met.

3.1.1 The Objective element
In establishing the objective element, the Court did not deviate from what was already established in previous caselaw. In order to fulfil this element, it must be proved that the person seeking to have the right has obtained it for the achievement of an “improper advantage, manifestly contrary to the objective of that provision”. Thus, if the right in question is exercised within the aims and limits of Union law, there is no abuse, merely a legitimate exercise of a right.

3.1.2 The Subjective element
The subjective element of this test attracted much controversy and produced much scholarly debate. Motives are irrelevant in this exercise, as they do not exist when it comes to legal persons. Determining that the transactions in question are created artificially in order to obtain an advantage from Union provisions must instead be determined by objective evidence and objective circumstances.

4 VAT: a system vulnerable to abuse

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