Download or read book Interest limitation for tax legislation in the European Union An obstruction of fundamental freedoms written by The Duy Anh Nguyen and published by GRIN Verlag. This book was released on 2023-07-31 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bachelor Thesis from the year 2022 in the subject Law - Tax / Fiscal Law, grade: 2,0, Rhine-Waal University of Applied Sciences, language: English, abstract: Tax planning is a practice used by many corporations in order to minimise their tax paid while being able to maximise their profits. One common way to undertake such conduct is by increasing the negative components of the tax base computation, for example, the interest expense deductibility. This practice is deemed harmful by many lawmakers, as it will imperil its tax legislation. Hence, to tackle this behaviour, the European Union has adopted an Anti-Tax Avoidance Directive in 2016, where the rules on interest expense as a tax planning tool are addressed in Article 4. The Directive is to be transposed into the Member States’ tax laws. Nevertheless, there are some concerns on the comparability between the national rules implementing this Directive and the existing fundamental freedoms that are the cornerstone of the European Union. This thesis examines the possible infringements of the Directive’s transposition to the fundamental freedoms enshrined in the Treaty of the Functioning of the European Union. Some recommendations with regard to ameliorating the identified incompatibilities are also given by using comparative legal research.

Download or read book Fundamental Social Rights in the European Union written by Stefan Clauwaert and published by . This book was released on 2003 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents extracts from the the Constitutions of the EU member states and candidate countries.

Download or read book Taxation in European Union written by Pietro Boria and published by Springer. This book was released on 2017-04-04 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive and systematic overview of the main topics of taxation in European law. The sequence of arguments follows an institutional logic, respecting the academic tradition of tax law. It first outlines the general framework of EU institutions, with a particular focus on the set of regulations regarding taxation with reference to the stage of formation of EU rules and the potential contrast with national legal systems. It then explores the general principles emerging from the European treaties that typically involve the taxation system, and examines in detail the fiscal importance of European freedoms, the principle of tax non-discrimination, the balance between national interest and EU values, tax harmonization, state aids and other general principles applicable in tax jurisdiction. Lastly, it offers an overall assessment of the development of the European integration process, with particular regard to the nexus between taxation power and sovereignty, in order to highlight the possible and desirable next stages of the evolution of “European tax law”.

Download or read book Public service broadcasting written by Mendel, Toby and published by UNESCO. This book was released on 2013-12-31 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Inside the EU Code of Conduct Group written by Martijn F. Nouwen and published by . This book was released on 2021 with total page 601 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses the functioning and effectiveness of the diplomatic EU Code of Conduct Group in tackling harmful tax competition in the European Union.

Download or read book Defending Checks and Balances in EU Member States written by Armin von Bogdandy and published by Springer Nature. This book was released on 2021-01-05 with total page 478 pages. Available in PDF, EPUB and Kindle. Book excerpt: This open access book deals with Article 7 TEU measures, court proceedings, financial sanctions and the EU Rule of Law Framework to protect EU values with a particular focus on checks and balances in EU Member States. It analyses substantive standards, powers, procedures as well as the consequences and implications of the various instruments. It combines the analysis of the European level, be it the EU or the Council of Europe, with that of the national level, in particular in Hungary and Poland. The LM judgment of the European Court of Justice is made subject to detailed scrutiny.

Download or read book Targeted Sanctions written by Thomas J. Biersteker and published by Cambridge University Press. This book was released on 2016-03-17 with total page 423 pages. Available in PDF, EPUB and Kindle. Book excerpt: Systematically analyzes the impacts and the effectiveness of UN targeted sanctions over the past quarter century.

Download or read book The European Union in the 21st Century written by Stefano Micossi and published by . This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The contributors to this book are all members of EuropEos, a multidisciplinary group of jurists, economists, political scientists, and journalists in an ongoing forum discussing European institutional issues. The essays analyze emerging shifts in common policies, institutional settings, and legitimization, sketching out possible scenarios for the European Union of the 21st century. They are grouped into three sections, devoted to economics and consensus, international projection of the Union, and the institutional framework. Even after the major organizational reforms introduced to the EU by the new Treaty of Lisbon, which came into force in December 2009, Europe appears to remain an entity in flux, in search of its ultimate destiny. In line with the very essence of EuropEos, the views collected in this volume are sometimes at odds in their specific conclusions, but they stem from a common commitment to the European construction.

Download or read book The Three Pillars of Liberty written by Francesca Klug and published by Routledge. This book was released on 2003-09-02 with total page 398 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 2004. Routledge is an imprint of Taylor & Francis, an informa company.

Download or read book Introducing Democracy written by David Beetham and published by UNESCO. This book was released on 2009-01-01 with total page 133 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents a selection of questions and answers covering the principles of democracy, including human rights, free and fair elections, open and accountable government, and civil society.

Download or read book ReNEUAL Model Rules on EU Administrative Procedure written by Paul Craig and published by Oxford University Press. This book was released on 2017 with total page 331 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Research Network on EU Administrative Law (ReNEUAL) was established in 2009 and now comprises well over one hundred scholars and practitioners active in the field of EU and comparative public law. The aim of the network is to contribute to the development of a legal framework in which the constitutional values of the EU can be embedded in the exercise of public authority. Drafted by four working groups addressing the main aspects of EU administrative procedure, the ReNEUAL Model Rules offer a toolkit for European and domestic authorities seeking to regulate administrative action, reinforcing general principles of EU law and identifying, on the basis of comparative research, best practices in different specific policies of the EU. The book includes an extended introduction chapter, followed by the Model Rules, which are organised into six parts. Part I addresses general issues concerning the scope of the Model Rules and their relation to existing rules in EU legislation and Member State law; Part II is concerned with rulemaking by EU institutions, bodies, offices, and agencies; Part III focuses on single case decision-making by EU institutions, bodies, offices, and agencies; Part IV addresses contracts of EU institutions, bodies, offices, and agencies; Part V discusses mutual assistance between administrations; and Part VI addresses inter-administrative information management.

Download or read book Dawn Raids Under Challenge written by Helene Andersson and published by Bloomsbury Publishing. This book was released on 2024-06-13 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2nd edition of this book provides an updated comprehensive analysis of the European Commission's dawn raid practices from a due process perspective. Examining the obligations imposed by the Charter and the ECHR and the response of the Luxembourg and Strasbourg Courts, the book shows that whereas the Strasbourg Court manages to strike a balance between efficiency concerns and fundamental rights, the approach of the EU Courts is not equally balanced. The dawn raid is a powerful tool on which the European Commission relies heavily in its antitrust investigations. In 2022, the Commission carried out dawn raids in private homes for the first time in many years and it has declared its intent to make greater use of the power to inspect private premises. Furthermore, the European Commission is expanding its dawn raid practices into new areas of law. Both the Digital Markets Act and the Foreign Subsidies Regulation empower the Commission to carry out dawn raids and to impose heavy fines on anyone failing to cooperate. Ensuring adequate procedural safeguards is therefore more important than ever. The book provides an essential and timely examination of this important subject, and is of great practical interest to companies, practitioners, and enforcers. It is also of theoretical interest, offering stimulating reflections on the effectiveness and legitimacy of the Commission's enforcement powers.

Download or read book Handbook on European Data Protection Law written by Union européenne. Agence des droits fondamentaux and published by . This book was released on 2014 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt: The aim of this handbook is to raise awareness and improve knowledge of data protection rules in European Union and Council of Europe member states by serving as the main point of reference to which readers can turn. It is designed for non-specialist legal professionals, judges, national data protection authorities and other persons working in the field of data protection.

Download or read book Sports law and policy in the European Union written by Richard Parrish and published by Manchester University Press. This book was released on 2013-07-19 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: This electronic version has been made available under a Creative Commons (BY-NC-ND) open access license. Adopting a distinctive legal and political analysis, this book argues that the EU is receptive to the sports sectors claims for special treatment before the law. The book investigates the birth of EU sports law and policy by examining significant court decisions, the possibility of exempting sport from EU law, sport and the EU treaty, and more.

Download or read book National Constitutions in European and Global Governance Democracy Rights the Rule of Law written by Anneli Albi and published by Springer. This book was released on 2019-05-29 with total page 1522 pages. Available in PDF, EPUB and Kindle. Book excerpt: This two-volume book, published open access, brings together leading scholars of constitutional law from twenty-nine European countries to revisit the role of national constitutions at a time when decision-making has increasingly shifted to the European and transnational level. It offers important insights into three areas. First, it explores how constitutions reflect the transfer of powers from domestic to European and global institutions. Secondly, it revisits substantive constitutional values, such as the protection of constitutional rights, the rule of law, democratic participation and constitutional review, along with constitutional court judgments that tackle the protection of these rights and values in the transnational context, e.g. with regard to the Data Retention Directive, the European Arrest Warrant, the ESM Treaty, and EU and IMF austerity measures. The responsiveness of the ECJ regarding the above rights and values, along with the standard of protection, is also assessed. Thirdly, challenges in the context of global governance in relation to judicial review, democratic control and accountability are examined. On a broader level, the contributors were also invited to reflect on what has increasingly been described as the erosion or ‘twilight’ of constitutionalism, or a shift to a thin version of the rule of law, democracy and judicial review in the context of Europeanisation and globalisation processes. The national reports are complemented by a separately published comparative study, which identifies a number of broader trends and challenges that are shared across several Member States and warrant wider discussion. The research for this publication and the comparative study were carried out within the framework of the ERC-funded project ‘The Role and Future of National Constitutions in European and Global Governance’. The book is aimed at scholars, researchers, judges and legal advisors working on the interface between national constitutional law and EU and transnational law. The extradition cases are also of interest to scholars and practitioners in the field of criminal law. Anneli Albi is Professor of European Law at the University of Kent, United Kingdom. Samo Bardutzky is Assistant Professor of Constitutional Law at the University of Ljubljana, Slovenia.

Download or read book The European Convention on Human Rights written by William A. Schabas and published by Oxford University Press. This book was released on 2015-09-24 with total page 1433 pages. Available in PDF, EPUB and Kindle. Book excerpt: The European Convention on Human Rights: A Commentary is the first complete article-by-article commentary on the ECHR and its Protocols in English. This book provides an entry point for every part of the Convention: the substance of the rights, the workings of the Court, and the enforcement of its judgments. A separate chapter is devoted to each distinct provision or article of the Convention as well as to Protocols 1, 4, 6, 7, 12, 13, and 16, which have not been incorporated in the Convention itself and remain applicable to present law. Each chapter contains: a short introduction placing the provision within the context of international human rights law more generally; a review of the drafting history or preparatory work of the provision; a discussion of the interpretation of the text and the legal issues, with references to the case law of the European Court of Human Rights and the European Commission on Human Rights; and a selective bibliography on the provision. Through a thorough review of the ECHR this commentary is both exhaustive and concise. It is an accessible resource that is ideal for lawyers, students, journalists, and others with an interest in the world's most successful human rights regime.

Download or read book The Oxford Handbook of Law and Politics written by Keith E. Whittington and published by OUP Oxford. This book was released on 2010-06-11 with total page 828 pages. Available in PDF, EPUB and Kindle. Book excerpt: The study of law and politics is one of the foundation stones of the discipline of political science, and it has been one of the most productive areas of cross-fertilization between the various subfields of political science and between political science and other cognate disciplines. This Handbook provides a comprehensive survey of the field of law and politics in all its diversity, ranging from such traditional subjects as theories of jurisprudence, constitutionalism, judicial politics and law-and-society to such re-emerging subjects as comparative judicial politics, international law, and democratization. The Oxford Handbook of Law and Politics gathers together leading scholars in the field to assess key literatures shaping the discipline today and to help set the direction of research in the decade ahead.