Download or read book Time and Tax Issues in International EU and Constitutional Law written by Werner Haslehner and published by Kluwer Law International B.V.. This book was released on 2018-12-20 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt: Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, and international levels complicates the provision of accurate legal advice, timing is particularly sensitive. This book is the first to analyse the relationship between time and three key areas of tax: treaties, EU law, and constitutional law issues, such as legal certainty and individual rights. Among the numerous timing issues arising out of applying tax rules, the book addresses the following: – time limits within which relief must be requested; – statutes of limitation for claiming a tax refund; – transitional issues relating to changes in tax treaties; – attribution of profits and expenses to a moving or closed-down business; – effect of tax-related CJEU decisions and EU directives; – compliance of exit tax regimes with free movement; – limits of retroactivity under principles protected by the EU Charter and the ECHR; and – conflict between efficiency of taxation and individual rights. Derived from a recent conference organized by the prestigious ATOZ Chair for European and International Taxation at the University of Luxembourg, the book brings together contributions from leading tax experts from various areas of tax practice, academia, and the judiciary. Among other issues, the book notably expands on how economic theory can inform a constitutional analysis of the timing of taxation. There is no other work that concentrates so usefully on the difficulties associated with applying tax rules – whether arising from treaties, jurisprudence, or policy – to changing circumstances over time. This book will quickly prove itself to be an indispensable resource for European tax lawyers, policymakers, company counsels, and academics.

Download or read book Civil Law written by Council of the European Union. General Secretariat and published by . This book was released on 2005 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains selected legal texts and instruments on areas of judicial co-operation in European civil law, including the recognition and enforcement of judgements in civil and commercial matters, insolvency proceedings, contractual obligations, the service of documents, the taking of evidence, legal aid, and the European Judicial Network.

Download or read book Council of Europe Law written by Florence Benoît-Rohmer and published by Council of Europe. This book was released on 2005-01-01 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since its foundation, the Council of Europe has established a common legal system for European states, based on democracy, the rule of law and human rights. Its standard-setting texts have helped its members meet the challenges of changing societies and now apply all over Europe given the organisation¿s unprecedented geographical enlargement since 1989. In this connection, the Council of Europe has played a key role in the accession of the new member states to the European Union. The first section of the book deals with the "constitutional" law of the Council of Europe, or its internal statutes in the broad sense. It covers the 1949 Statute, which, along with related texts, lays down the Council¿s aims and determines its membership and operating methods. The second section concerns the role played by the Council of Europe - which has always been very active in standard-setting - in the harmonisation of European states¿ domestic law. The third section situates Council of Europe law in the European context. For instance, it studies the extent to which Council of Europe conventions have been incorporated in domestic law and how Council of Europe law and European Union law co-exist.

Download or read book Exceptions in EU Copyright Law written by Tito Rendas and published by Kluwer Law International B.V.. This book was released on 2021-02-10 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: Information Law Series Volume 45 In a copyright system characterised by broad and long-lasting exclusive rights, exceptions provide a vital counterweight, especially in times of rampant technological change. The EU’s controversial InfoSoc Directive – now two decades old – lists exceptions in which an unauthorised user will not have infringed the rightholder’s copyright. To reform or not to reform this legal framework – that is the question considered in great depth in this book, providing detailed theoretical and normative analysis of the Directive, the national and CJEU case law arising from it, and meticulously thought-out proposals for change. By breaking down the concepts of ‘flexibility’ and ‘legal certainty’ into a set of policy objectives and assessment criteria, the author thoroughly examines such core aspects of the framework as the following: the justifications for exceptions, e.g., safeguarding the fundamental rights of users; the regimes established in legislation and case law for key exceptions; the need to promote technological development; the importance of avoiding re-fragmentation caused by uncoordinated national legislative responses to technological changes; the legal status of digital technologies that rely on unauthorised uses of copyright-protected works; and the pros and cons of importing a fair use standard modelled after that of the United States. In an invaluable concluding chapter, the author puts forward a set of reform proposals, articulating their advantages and responding to potential objections. In doing so, the chapter also identifies, synthesises and critically examines the various proposals that have been advanced in the academic literature. In its decisive contribution to the debate around the InfoSoc Directive and the rules that guide its implementation, interpretation, and application, this book isolates the contentious structural features of the framework and examines them in a critical fashion. The author’s systematised review of scholarly and policymaking proposals for increasing flexibility and legal certainty in EU copyright law will be welcomed by practitioners in intellectual property law and other areas of economic law, as well as by interested policymakers and scholars.

Download or read book International Law Aspects of the European Union written by Martti Koskenniemi and published by Martinus Nijhoff Publishers. This book was released on 1998 with total page 346 pages. Available in PDF, EPUB and Kindle. Book excerpt: The debate about the relationship between international and community law usually centres on the question of which of these two 'belongs' to the other, and how 'special' community legal order is in relation to international law. In this volume, a distinguished group of Finnish and British academics and practitioners break new ground by, instead of becoming mired in these questions, clearly examining the international law aspects of the activities of the Community and the Union. In doing so, they have elucidated points of connection and possible points of conflict. The result is a thought-provoking collection of essays which examines community law through the conceptual grid of international law, and thus enriches our understanding of the workings of both.

Download or read book The Reach of Free Movement written by Mads Andenas and published by Springer. This book was released on 2017-09-26 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: The reach of free movement within the EU Internal Market and what constitutes a restriction are the topics of this book. For many years the tension between free movement and restrictions have been the subject of intense discussion and controversy, and this includes the constitutional reach of the rights conferred by the Treaty of Lisbon. Anything that makes movement less attractive or more burdensome may constitute a restriction. Restrictions may be justified, but only if proportionate. The reach of free movement is fundamental to the Internal Market, both for the economic constitution and increasingly for individual rights in a European legal order that provides constitutional guarantees for rights, exceeding those of free movement. The interaction between fundamental rights and fundamental freedoms to movement distinguishes the EU legal order from the national legal systems. The book falls into four parts: ‘The Reach of Free Movement', ’Justifications and Proportionality’, ‘Fundamental Rights’, and ‘Looking Abroad’. The clear discussion of the fundamentals and dilemmas regarding the subject of this book should prove useful for academics, practitioners, graduate students as well as EU officials and judges wishing to stay updated on the ongoing scholarly debate regarding relevance to case law. Mads Andenas is Professor at the Department of Private Law, University of Oslo and at the Institute of Advanced Legal Studies, School of Advanced Studies, University of London.Tarjei Bekkedal is Professor at the Centre for European Law, University of Oslo and the Chair of the Norwegian Association for European Law. Luca Pantaleo is a Lecturer in EU law at The Hague University of Applied Sciences, who obtained a PhD in International and EU Law in 2013 at the University of Macerata in Italy, and who was previously a Senior Researcher at the T.M.C. Asser Institute and Postdoctoral researcher at the University of Luxembourg. Specific to this book: • Up-to-date analysis of the reach of free movement within the EU Internal Market and what constitutes a restriction• Chapters by leading authorities and a number of young scholars, active in various interconnected fields, such as European law, Constitutional law and Human Rights law, international law, global governance, European trade and commercial law, European Financial Services law, and procedural law.• The strength of the content lies both in its highly practical and theoretical applicability

Download or read book Limits to EU Powers written by Jacob Öberg and published by Bloomsbury Publishing. This book was released on 2017-07-27 with total page 251 pages. Available in PDF, EPUB and Kindle. Book excerpt: PRAISE FOR THE BOOK “...essential reading for anyone interested in the existence and exercise of EU powers in the field of criminal law. Öberg's critical examination of the constitutional constraints to EU action also raises many questions that are of great interest in other areas of EU competence. The book deserves a wide readership among scholars interested in the constitutional workings of the European Union.” Samuli Miettinen, University of Helsinki & Tallinn University "The main strength of this book lies in its comprehensiveness of dealing with the topical issue of EU regulatory criminal law from the fascinating perspective of limits to EU powers. Its particular contribution to existing scholarship in the field of EU criminal law concerns its focus on judicial checks on the exercise of competences as to which the book offers a convincing proposal for a stricter standard for judicial review in matters of regulatory criminal law and beyond." Professor Jannemieke Ouwerkerk, Leiden Law School "An excellent read on competence allocation in EU law and what it means in criminal law context. This book guides the reader through very complex questions of the contours of subsidiarity, national competences and the exact limits of EU powers. It also supplies up to date case studies of financial crimes and the need for the EU to act effectively and thereby increase confidence in the market and the challenges it may cause for national systems. A very timely contribution." Ester Herlin Karnell, VU University Amsterdam Pursuant to the precepts of EU law, EU policy-makers are bound to ensure that any EU legislation must fall within the remit of the EU's competences. This monograph looks at this highly contested issue, with particular reference to European Union criminal law. It looks at the powers enjoyed by the EU to impose criminal sanctions to suggest mechanisms by which legislative powers could be kept in check. The book argues that the main responsibility for providing checks against the exercise of EU power lies with the EU judiciary. It argues that the most effective form of review is procedural and through the case study of sanctions, provides the basis for such a review. Innovative, engaging and rigorous, this is an important publication both in the field of European criminal and constitutional law.

Download or read book EU Law and Integration written by José Luís Da Cruz Vilaça and published by Bloomsbury Publishing. This book was released on 2014-09-04 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains a collection of articles on different aspects of EU law written by one of Europe's most distinguished jurists during the past twenty years, some of which appear here for the first time in English. The book includes a Preface by Judge Koen Lenaerts, Vice-President of the European Court of Justice. The book is divided into five parts, covering EU constitutional law, the EU's judicial architecture, access to justice, European competition law and various other aspects of substantive EU law. In the field of EU constitutional law, the central text discusses the existence of implied material limits to the revision of the Treaties. The author argues that the powers of the Member States to amend the Treaties is limited by the existence of a hard core of principles of EU Treaty law, which cannot be revised without changing the 'constitutional' identity of the Union, leading to the conclusion that Member States can no longer be considered as the 'absolute masters of the Treaties'. Four articles relating to the EU's judicial system constitute the cornerstone of the collection. Drawing on his own experiences, the author examines the problems and challenges facing the setting up of a new EU court and explores different lines of reform of the EU judicial system.

Download or read book EU Law and Private International Law written by Jan-Jaap Kuipers and published by Martinus Nijhoff Publishers. This book was released on 2011-11-25 with total page 383 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Rome I Regulation on the Law Applicable to Contractual Obligations has unified the conflict of laws rules of the Member States. The influence of the European Union upon Private International Law goes beyond positive harmonisation however. There is a certain tension between European law and PIL. European law is concerned with whether the imposition of a rule constitutes a restriction to the internal market whereas PIL does not seek to neutralise the disadvantages that result from differences between national laws but instead tries to locate the geographical centre of the legal relationship. The present book attempts to identify the methodological disharmony between the two legal disciplines in the regulation of cross border contracts and proposes suggestions to enhance their mutual understanding.

Download or read book Posting of Workers in EU Law written by Matteo Bottero and published by Kluwer Law International B.V.. This book was released on 2020-12-11 with total page 547 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bulletin of Comparative Labour Relations Volume 108 The progressive expansion of the phenomenon of posting of workers – the practice whereby a worker is sent for a limited period of time to another Member State in order to provide a service – is a formidable bone of contention in the conflict between a fully integrated internal market economy and Member States’ aims to protect domestic social standards. This book challenges the recently adopted Directive (EU) 957/2018, which came into effect in July 2020, by examining the relevant EU regulatory framework and investigating the actual quantitative dimension of the posting phenomenon and its real impact on the EU labour market. In the process, the author exposes a serious misalignment of the legal framework provided for by the new Directive with the EU values and principles of equality, solidarity and fair competition. Drawing on a wide variety of sources – including Court of Justice case law, Advocate Generals’ opinions, Eurostat data, Commission documents and reports, and academic literature – the author provides in-depth analyses of such elements of the problem as the following: proper definition of the concepts of ‘posting’ and ‘posted worker’ in EU law; host country’s discretion in relation to the part of domestic regulation it can impose on posted employees; misconceived clash between social rights and economic freedoms; coordination of national social security systems; proliferation of unlawful and fraudulent practices; ‘regime shopping’ and exploitation of existing regulatory loopholes; misleading association of posting with issues of ‘social dumping’ and ‘unfair competition’; orientation of political influence during the drafting process of relevant EU legislation; expected controversial economic impact of Directive (EU) 957/2018; concrete realisation of the EU values and principles of equality, solidarity and fair competition; and definition and pursuit of a ‘European social model’. Normative arguments developed in the course of the analysis put forward viable recommendations for future improvements in the field. The Union’s commitment to the development of a ‘European social model’ cannot avoid taking into account the matters of equality, solidarity and fair competition. In this sense, given the increasing prominence of the free movement of services in shaping a European labour market characterised by an ever-growing degree of mobility, this book’s analysis of the phenomenon of posting of workers may serve as a litmus test of political and legislative action at EU level. In its dual analytic and normative aspect, the book takes a giant step towards future discussions and developments in the area of intra-EU labour mobility. It will be welcomed by legal practitioners in labour and social security law and industrial relations, legal scholars, EU institutions and agencies, businesses and trade unions.

Download or read book The Practice of Judicial Interaction in the Field of Fundamental Rights written by Casarosa, Federica and published by Edward Elgar Publishing. This book was released on 2022-02-04 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt: This insightful and timely book provides a comparative assessment of selected legal issues emerging from the EU legal context which impact profoundly on the national legal systems. It argues that judicial interaction can answer complex legal questions relating to the implementation of the EU Charter.

Download or read book The Involvement of EU Law in Private Law Relationships written by Dorota Leczykiewicz and published by Bloomsbury Publishing. This book was released on 2013-03-12 with total page 492 pages. Available in PDF, EPUB and Kindle. Book excerpt: The involvement of the EU in regulating private conduct and relationships between individuals is increasing. As a result, EU law affects the scope of private autonomy in ever wider contexts, sparking tensions with fundamental concepts of national private law systems. This volume offers a descriptive and normative account of the involvement of EU law in private law relationships. The recurring theme in the collected papers is the scope of policy objectives which are apt to legitimise the European Union's as yet unsystematic tendency to serve as a source of restrictions of private autonomy. The nature and purpose of the involvement of European Union law in private law relationships is investigated by the authors from both the substantive and the constitutional perspective. The papers look at such sectors regulating private law relationships as consumer law, labour law, competition law, equal treatment law and the law of remedies. While focusing on private law relationships the authors investigate more general concepts of EU law, such as the Internal Market freedoms and general principles of law, and the different modes of ensuring the effective application of EU secondary law.

Download or read book EU Criminal Law and Policy written by Joanna Beata Banach-Gutierrez and published by Routledge. This book was released on 2016-07-28 with total page 317 pages. Available in PDF, EPUB and Kindle. Book excerpt: The EU now possesses a clear legal basis for taking action on criminal law matters and steering the policy and practice of Member States in relation to crime and criminal law. However, for what is now an important area of law, there remains a striking absence or uncertainty regarding its theoretical basis, its legitimacy and its conceptual vocabulary. This book offers a review of the significance of EU criminal law and crime policy as a rapidly emerging phenomenon in European law and governance. Bringing together an international set of contributors, the book questions the nature, role and objectives of such 'criminal law', its relationship with other areas of EU policy and law, and the established rules of criminal law and criminal justice at the Member State level. Taking up such subjects as the application of criminal law across national boundaries and in the broader European context, effective enforcement, and the working out of a new European policy, the book helps to structure an increasingly significant subject in law which is still finding its direction. The book will be of great use and interest to researchers and students of EU law, criminal justice, and criminology.

Download or read book EU Constitutional Law written by Koen Lenaerts and published by Oxford University Press. This book was released on 2021-12-17 with total page 1025 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title is a comprehensive textbook of EU constitutional law, setting out the structure, values, procedures, and policies of the European Union. It is a first point of reference for issues of EU constitutional law. The book encompasses six major parts. It contains an extensive analysis of the key constitutional principles governing the exercise of competences by the Union and the balance of power between the Union and its Member States, followed by an in-depth anaylsis of EU citizenship and the four freedoms, followed by an overview of the main internal and external policy domains. The third part addresses the role and workings of the various institutions (European Council, Council, European Parliament, Commission, European Court of Justice, and European Central Bank), the position of the Member States of the Union, and various other institutional matters. Part four explores the various decision-making processes, addressing not only the legislative and executive decision-making, but also the budget, CFSP, and external action. The fifth part looks at the legal instruments and the position of EU law in the EU and national legal orders, with an attention to the key principles of primary and direct effect, and the role of fundamental rights and the Charter of Fundamental Rights. The final part sets out the complete and coherent system of judicial protection in the European Union, offering an overview of the various courses of action before the EU courts and in the national legal orders to enforce EU law or to obtain judicial protection.

Download or read book Legal Risks in EU Law written by Emilia Mišćenić and published by Springer. This book was released on 2016-04-13 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book takes a completely new and innovative approach to analysing the development of EU law. Within the framework of different important areas of EU law, such as the internal market, consumer protection law, social law, investment law, environment law, migration law, legal translation and terminology, it examines the Union’s approach to the regulation and management of legal risks. Over the years, the Union has come to a point where it is becoming increasingly difficult to justify its authority to regulate in various areas of law. In managing legal risks deriving from the diversity of Member States’ laws, which create barriers to trade and hinder the Union’s economy, the Union itself has actually produced new legal risks that now have to be addressed. This failure on the part of EU institutions to manage legal risks has contributed to legal uncertainty for actors operating on the internal market. This book intends to contribute to the Union’s smoother functioning and continuing development by proposing effective concrete solutions for managing the legal risks distorting the development of various areas of EU law. It pursues an innovative and effective approach to identify legal risks, their causes at the EU level and their impacts on the functioning of the Union and its Member States. By presenting new approaches in this context, the first book on legal risk management in the EU will actively promote the improvement of the EU lawmaking process and the application of EU law in practice.

Download or read book Special Tax Zones and Eu Law written by Claudio Cipollini and published by Kluwer Law International. This book was released on 2019-12-18 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: Economic recovery from the global financial crisis of 2007-2008 has been sketchy, with some areas within the European Union (EU) still trapped in seemingly irremediable industrial stagnation and job loss. EU institutions are called upon to provide concrete amelioration for these situations, through the design and implementation of effective tax policies in accordance with the fundamental principles of EU law. In this original, innovative book, the author presents a new and expanded view of how special tax zones (STZs) - areas of land where territorial advantages are granted on direct and/or indirect taxation - can deliver growth and mitigate economic and social emergency. Recognizing that, although a number of STZs within the EU have been established, there is still no systematic framework for them in the EU legal system, the author works out a comprehensive theory for STZs in the field of European tax law, dealing incisively with the interface of STZs with such essential legal and tax aspects as the following: customs union provisions; benefits on direct and indirect taxation; State-aid rules; free movement of persons; harmful tax competition; and role of EU social cohesion policies and their implementation. Furthermore, the author develops a new model of STZs for the most disadvantaged areas of the EU - the so-called Social Cohesion Zone - to respond decisively to issues of compatibility with such critical variables of EU law as those dealing with the outer limits set by State-aid rules and fundamental freedoms, clearly demonstrating the model's practical viability. Detailed reviews of Member States' practice in existing STZs and their tax regimes are thoroughly described so different variables can be compared. As a comprehensive description of the state of knowledge about STZs, including the relevant background and their current place in EU law, this book has no precedents and no peers. It allows practitioners, policymakers, and academics in tax law to fully understand the relationship between EU law, national legislation, and STZs, focusing on the possibility of reconciling the tax sovereignty of Member States with a supporting and coordinating role of the EU institutions. It will be warmly welcomed by the tax law community.

Download or read book The Law of the European Union and the European Communities written by Pieter Jan Kuijper and published by Kluwer Law International B.V.. This book was released on 2018-09-28 with total page 1251 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Law of the European Union is a complete reference work on all aspects of the law of the European Union, including the institutional framework, the Internal Market, Economic and Monetary Union and external policy and action. Completely revised and updated, with many newly written chapters, this fifth edition of the most thorough resource in its field provides the most comprehensive and systematic account available of the law of the European Union (EU). Written by a new team of experts in their respective areas of European law, its coverage incorporates and embraces many current, controversial, and emerging issues and provides detailed attention to historical development and legislative history of EU law. Topics that are constantly debated in European legal analysis and practice are touched on in ways that are both fundamental and enlightening, including the following: .powers and functions of the EU law institutions and relationship among them; .the principles of equality, loyalty, subsidiarity, and proportionality; .free movement of persons, goods, services, and capital; .mechanisms of constitutional change – treaty revisions, accession treaties, withdrawal agreements; .budgetary principles and procedures; .State aid rules; .effect of Union law in national legal systems; .coexistence of EU, European Convention of Human Rights (ECHR), and national fundamental rights law; .migration and asylum law; .liability of Member States for damage suffered by individuals; .competition law – cartels, abuse of dominant position, merger control; .social policy, equal pay, and equal treatment; .environmental policy, consumer protection, public health, cultural policy, education, and tourism; .nature of EU citizenship, its acquisition, and loss; and .law and policy of the EU’s external relations. The fifth edition embraces many new, ongoing, and emerging European legal issues. As in the previous editions, the presentation is notable for its attention to how the law relates to economic and political realities and how the various policy areas interact with each other and with the institutional framework. The many practitioners and scholars who have relied on the predecessors of this definitive work for years will welcome this extensively revised and updated edition. Those coming to the field for the first time will instantly recognize that they are in the presence of a masterwork that can always be turned to with profit and that helps in understanding the rationale underlying any EU law provision or principle.