- A basket contains 34 heads of lettuce, 5 of which are spoiled. If a sample of 2 is drawn and not replaced, what is the probability that both will be spoiled?
- A small model-airplane motor has four starting components: key, battery, wire, and glow plug. What is the probability that the system will work if the probability that each component will work is as follows: key (0.998), battery (0.997), wire (0.999), and plug (0.995)?
- Using the binomial distribution, find the probability of obtaining 2 or less nonconforming restaurants in a sample of 9 when the lot is 15% nonconforming.
- A sample of 3 medicine bottles is taken from an injection molding machine that is 10% nonconforming. What is the probability of 1 nonconforming medicine bottle in the sample?
Sample Solution
Essentially the referring court asked whether the essential aim referenced in the Halifax ruling meant the one and only aim of the transaction, or the most important aim. In reply, the court referenced Advocate-General Maduro and stated that if there was some explanation other than merely the attainment of tax advantages, then there was indeed no abuse present. The reasoning here seemed to confirm the narrow interpretation of abuse, however in rereferring again to Halifax the Court clarified that for VAT purposes at least, there is an abusive practice when the tax advantage in of the opinion of the judge is the principal reason for engaging in the transaction. No clarity was given as regards the criteria on which a judge should evaluate the importance of the tax advantage to the non-tax advantages. However, it is clear that this concept is not unlike the abuse concepts to be found in many of the national tax legislations of the Member States. The question, then, is whether this can still be regarded as a European concept of abuse. 5.3 Koefed: a loose use of the abuse concept Neither based on VAT directives nor Treaty freedoms, the Koefed decision is an interpretation of the Merger Directive, and in particular the anti-abuse provision of the Merger Directive contained in Article 11. Of relevance to the purpose of this paper is the second part of the decision which dealt with the doctrine of abuse of Community law. It started its analysis from Article 11 of the Merge>
Essentially the referring court asked whether the essential aim referenced in the Halifax ruling meant the one and only aim of the transaction, or the most important aim. In reply, the court referenced Advocate-General Maduro and stated that if there was some explanation other than merely the attainment of tax advantages, then there was indeed no abuse present. The reasoning here seemed to confirm the narrow interpretation of abuse, however in rereferring again to Halifax the Court clarified that for VAT purposes at least, there is an abusive practice when the tax advantage in of the opinion of the judge is the principal reason for engaging in the transaction. No clarity was given as regards the criteria on which a judge should evaluate the importance of the tax advantage to the non-tax advantages. However, it is clear that this concept is not unlike the abuse concepts to be found in many of the national tax legislations of the Member States. The question, then, is whether this can still be regarded as a European concept of abuse. 5.3 Koefed: a loose use of the abuse concept Neither based on VAT directives nor Treaty freedoms, the Koefed decision is an interpretation of the Merger Directive, and in particular the anti-abuse provision of the Merger Directive contained in Article 11. Of relevance to the purpose of this paper is the second part of the decision which dealt with the doctrine of abuse of Community law. It started its analysis from Article 11 of the Merge>
