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Book The Impact of Community Law on Tax Treaties Issues and Solutions

Download or read book The Impact of Community Law on Tax Treaties Issues and Solutions written by Pasquale Pistone and published by Kluwer Law International B.V.. This book was released on 2002-03-11 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: Study on the question of harmonization of direct taxation among European Community Member States: how Member States must comply with EC Law as they apply their tax treaties, how EC law regulates cross-border tax issues within the Community, and how EC law affects tax treaties between EU Member States and third countries. The book provides expert commentary on 27 leading tax cases from the European Court of Justice, and gives the proposal of EC Model Tax Convention, which combines existing provisions of international tax law with the principles of Community tax law.

Book Abuse of EU Law and Regulation of the Internal Market

Download or read book Abuse of EU Law and Regulation of the Internal Market written by Alexandre Saydé and published by Bloomsbury Publishing. This book was released on 2014-12-01 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt: How can the concept of abuse of European Union law – which can be defined as undesirable choice of law artificially made by a private citizen – generate so much disagreement among equally intelligent individuals? Seeking to transcend the classical debate between its supporters and adversaries, the present study submits that the concept of abuse of EU law is located on three major fault-lines of EU law, which accounts for the well-established controversies in the field. The first fault-line, which is common to all legal orders, opposes legal congruence (the tendency to yield equitable legal outcomes) to legal certainty (the tendency to yield predictable legal outcomes). Partisans of legal congruence tend to advocate the prohibition of abuses of law, whereas partisans of legal certainty tend to oppose it. The second fault-line is specific to EU law and divides two conceptions of the regulation of the internal market. If economic integration is conceived as the promotion of cross-border competition among private businesses (the paradigm of 'regulatory neutrality'), choices of law must be proscribed as abusive, for they distort business competition. But if economic integration is intended to promote competition among Member States (the paradigm of 'regulatory competition'), choices of law by EU citizens represent a desirable process of arbitrage among national laws. The third and final fault-line corresponds to the tension between two orientations of the economic constitution of the European Union, namely the fear of private power and the fear of public power. Those who fear private power most tend to endorse the prohibition of abuses of law, whereas those who fear public power most tend to reject it. Seen in this way, the concept of abuse of EU law offers a forum in which fundamental questions about the nature and function of EU law can be confronted and examined in a new light. In May 2013, the thesis that this book was based on won the First Edition of the European Law Faculties Association Award for Outstanding Doctoral Thesis.

Book East African Community Law

    Book Details:
  • Author : Emmanuel Ugirashebuja
  • Publisher : BRILL
  • Release : 2017-03-06
  • ISBN : 9004322078
  • Pages : 553 pages

Download or read book East African Community Law written by Emmanuel Ugirashebuja and published by BRILL. This book was released on 2017-03-06 with total page 553 pages. Available in PDF, EPUB and Kindle. Book excerpt: East African Community Law provides a comprehensive and open-access text book on EAC law. Written by leading experts, including the president of the EACJ, national judges, academics and practitioners, it provides the most complete overview to date of this increasingly important field. Uniquely, the book also provides a systematic comparison with EU law. EU companion chapters provide concise overviews of EU law and its development, offering valuable inspiration for the application and further development of EAC law. The book has been written for all practitioners, judges, civil servants, academics and students faced with questions of EAC law. It discusses institutional, substantive and jurisdictional issues, including the nature of EAC law, free movement and competition law as well as the reception of EAC law in Partner States.

Book EU Law

    Book Details:
  • Author : Paul|Burca Craig (Grainne de)
  • Publisher : Oxford University Press
  • Release : 2024
  • ISBN : 0198915500
  • Pages : 1387 pages

Download or read book EU Law written by Paul|Burca Craig (Grainne de) and published by Oxford University Press. This book was released on 2024 with total page 1387 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book European Union Law

    Book Details:
  • Author : Damian Chalmers
  • Publisher : Cambridge University Press
  • Release : 2010-06-24
  • ISBN : 1139487884
  • Pages : 1209 pages

Download or read book European Union Law written by Damian Chalmers and published by Cambridge University Press. This book was released on 2010-06-24 with total page 1209 pages. Available in PDF, EPUB and Kindle. Book excerpt: This eagerly awaited new edition has been significantly revised after extensive user feedback to meet current teaching requirements. The first major textbook to be published since the rejuvenation of the Lisbon Treaty, it retains the best elements of the first edition – the engaging, easily understandable writing style, extracts from a variety of sources showing the creation, interpretation and application of the law and comprehensive coverage. In addition it has separate chapters on EU law in national courts, governance and external relations reflecting the new directions in which the field is moving. The examination of the free movement of goods and competition law has been restructured. Chapter introductions clearly set out what will be covered in each section allowing students to approach complex material with confidence and detailed further reading sections encourage further study. Put simply, it is required reading for all serious students of EU law.

Book Thirty Years of Community Law

    Book Details:
  • Author : Commission of the European Communities
  • Publisher : Luxembourg : Office for Official Publications of the European Communities
  • Release : 1983
  • ISBN :
  • Pages : 542 pages

Download or read book Thirty Years of Community Law written by Commission of the European Communities and published by Luxembourg : Office for Official Publications of the European Communities. This book was released on 1983 with total page 542 pages. Available in PDF, EPUB and Kindle. Book excerpt: "More than 30 years have elapsed since Robert Schuman's declaration of 9 May 1950 and the signature on 18 April 1951 of the Treaty of Paris establishing the European Coal and Steel Community. The time has come for the European Community to take stock. Both as a unique economic and human experiment, and as a reality endowed with powerful legal instruments, this singular phenomenon needs to be examined from the standpoint of history. The establishment of the Community was completed with the conclusion of the Treaties of Rome creating the European Economic Community and the European Atomic Energy Community. Its institutions have undergone several stages of development, including the merger of the executives, the creation of own resources, the extension of Parliament's budgetary powers and the creation of a Court of Auditors. At the same time the Community was putting into effect the fundamental principles of free movement of goods, persons, services and capital, and developing the common policies which are laid down in the Treaties or which proved necessary in order to attain, in the course of the operation of the common market, one of the objectives of the Community. On two occasions it has been enlarged by the accession of further European States, first Denmark, Ireland and the United Kingdom, and subsequently Greece. It has also commenced negotiations with a view to the admission of Spain and Portugal. The progress made by the Community is reflected in a vast range of legislation binding on Member States, firms and individuals, and in the body of case-law built up by the Court of Justice in Luxembourg. The Commission wished to provide a work of reference for lawyers which did not assume any familiarity with questions of Community law. It asked eminent specialists in the subject from the various Member States to make individual contributions to Thirty years of Community law so as to trace the development of the Community, summarize the progress achieved in the various sectors and examine the difficulties which the Community has had to face. Each author was allowed the fullest freedom of expression. Neither the Commission nor readers will necessarily share all the points of views expressed, but they will at least have the benefit of a full and frank discussion"--Unedited summary from book cover.

Book National Identity in EU Law

Download or read book National Identity in EU Law written by Elke Cloots and published by . This book was released on 2015 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: With a focus on how national identity impacts the decision-making of the European Court of Justice, Elke Cloots provides an innovative adjudication scheme that purports to assist the ECJ in its search for a proper balance between respect for national identity and European integration.

Book The Past and Future of EU Law

    Book Details:
  • Author : Luis Miguel Poiares Pessoa Maduro
  • Publisher : Bloomsbury Publishing
  • Release : 2010-02-05
  • ISBN : 1847315631
  • Pages : 532 pages

Download or read book The Past and Future of EU Law written by Luis Miguel Poiares Pessoa Maduro and published by Bloomsbury Publishing. This book was released on 2010-02-05 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book revisits, in a new light, some of the classic cases which constitute the foundations of the EU legal order and is timed to celebrate the 50th anniversary of the Rome Treaty establishing a European Economic Community. Its broader purpose, however, is to discuss the future of the EU legal order by examining, from a variety of different perspectives, the most important judgments of the ECJ which established the foundations of the EU legal order. The tone is neither necessarily celebratory nor critical, but relies on the viewpoint of the distinguished line-up of contributors - drawn from among former and current members of the Court (the view from within), scholars from other disciplines or lawyers from other legal orders (the view from outside), and two different generations of EU legal scholars (the classics revisit the classics and a view from the future). Each of these groups will provide a different perspective on the same set of selected judgments. In each short essay, questions such as 'what would have EU law been without this judgment of the Court? what factors might have influenced it?; did the judgment create expectations which were not fully fulfilled?' and so on, are posed and answered. The result is a profound, wide-ranging and fresh examination of the 'founding cases' of EU law.

Book Democratising the EU from Below

Download or read book Democratising the EU from Below written by Ulrike Liebert and published by Routledge. This book was released on 2016-05-23 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: For the European Union of the 21st century, the search for sustainable prosperity and stability includes the challenge of reconciling democratic ideals and practices with the construction of a European constitutional order. From the 2001 Laeken Summit to the 2009 Lisbon Treaty and beyond EU leaders have repeatedly set out to bring citizens closer to EU governance by making it more democratic and effective yet several national ratification referendums have shown that publics are divided about whether and why to endorse or veto complex EU reform packages imposed from the top down. Despite these limitations people do effectively engage in the making of a European polity. By initiating national court proceedings active citizens are promoting fundamental European rights in Member States' practices. As party members they contribute to shaping mass media communication about, and national publics' understanding of, European political alternatives. As civil society activists citizens help build social networks for contesting certain EU reforms or advocating others. Last but not least, as voters in national and European elections they choose between competing party visions, and national parliamentary stances regarding the role of democratic citizenship. This original contribution to the debate about democratic citizenship vis-à-vis the challenges of economic globalization and European political integration presents critical explorations of different fields of direct, representative, participatory and deliberative democratic citizenship practices that affect the transformation of Europe.

Book Research Handbook on General Principles in EU Law

Download or read book Research Handbook on General Principles in EU Law written by Ziegler, Katja S. and published by Edward Elgar Publishing. This book was released on 2022-04-22 with total page 656 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Research Handbook offers a comprehensive study of existing and emerging general principles of EU law by scholars from a wide range of expertise in EU law, international law, legal theory and different areas of substantive law. It explores the theory, content, role and function of general principles in EU law to better understand general principles as a mechanism for the substantive openness of the EU legal order as well as for cross-fertilization and coherence of legal orders. Their potential as a tool to manage the interaction of legal regimes and orders is a particular focal point and will make this Handbook a must-read for scholars of EU Law.

Book Directory of EU Case Law on the Preliminary Ruling Procedure

Download or read book Directory of EU Case Law on the Preliminary Ruling Procedure written by René Barents and published by Kluwer Law International B.V.. This book was released on 2009-01-01 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: Article 234 EC ensures that a divergent application of the EC Treaty or of the statutes and acts of its institutions is not allowed in any Member State. Unsurprisingly, its pivotal importance has given rise to a huge number of ECJ judgments and orders - about 700 by the beginning of 2009. Very often, a practitioner needs to establish whether the preliminary ruling procedure called for by Article 234 EC is required in a particular case being pursued in a national court, and any relevant ECJ ruling or order must be located. Herein lies the great value of this book. Dr Barents' very useful volume sorts paragraphs of the 700 judgments and orders by subject, making it easy to establish the relevance of a particular Community court ruling to a particular national court proceeding. In this book paragraphs of the judgments and orders are presented in the form of extracts sorted by subject. The subject headings are arranged according to a hierarchical system, descending from such overarching concepts as scope and participation to such precise categories as the following: situations outside the scope of community law; bodies not considered to be courts or tribunals; arbitration; third persons; rights of participants; formulation of preliminary questions; presumption of relevance of a preliminary reference; violation of the obligation to refer; requirement of a pending dispute; interim measures; modification of preliminary questions; questions rejected by the submitting court; new elements presented during the preliminary procedure; questions lacking precision; retroactive effects of judgments. Paragraphs of judgments relating to more than one subject are included under each relevant heading, where necessary accompanied by cross references to other headings. Under each extract or summary, the judgments and orders are referred to by case number in ascending order. The articles of the EC Treaty are cited according to the new method of citation pursuant to the renumbering of the articles of that treaty brought about by the Treaty of Amsterdam. There is no doubt that the book's technique of presenting case law in the form of separate extracts and summaries arranged by topic and sub-topic improves the accessibility of the material. This very practical, time-saving feature will be greatly appreciated by practitioners throughout Europe. This is a reference every European lawyer will want to have on hand.

Book Regulating Services in the European Union

Download or read book Regulating Services in the European Union written by Vassilis Hatzopoulos and published by OUP Oxford. This book was released on 2012-04-12 with total page 593 pages. Available in PDF, EPUB and Kindle. Book excerpt: Across the EU, services are the cornerstone of the modern economy, accounting for over 70% of national GDPs and over 90% of new jobs created. Fostering trade in services has, accordingly, become central to the EU's vision for developing the internal market. Yet regulating services and their international trade is notoriously complex, and controversial. For years the EU's efforts were limited to sector-specific regulation in key areas, until the adoption of the general Services Directive in 2006. Since then, confronted by the limited success of traditional legal intervention, the EU's attentions have shifted to alternative forms of regulation. This book looks back on the historical development of services law, discusses the nature of impediments to trade in services in the EU, and explains the basic rules and principles applicable to such trade. It also examines the recent development of alternative regulatory methods, such as networking, the use of common standards, private regulation, self-regulation, open methods of coordination, and administrative cooperation. Taking a broad perspective and placing services regulation within its economic context, the author offers a thorough evaluation of current regulatory methods alongside the alternative methods which could be deployed. The book is the first to provide an overview of the regulation of services in the EU.

Book EU Health Systems and Distributive Justice

Download or read book EU Health Systems and Distributive Justice written by Danielle Da Costa Leite Borges and published by Routledge. This book was released on 2016-07-01 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: EU Health Systems and Distributive Justice uses theories of distributive justice to examine tensions created by the application of the Internal Market rules to the provision of health care services within the European Union. Using the concepts and principles embedded in the theories of egalitarianism and libertarianism, this book analyses the impact of the Internal Market rules on common values and principles shared by European health systems, such as universality, accessibility, equity and solidarity. This analysis is conducted using the specific issue of cross-border health care. This book makes innovative contributions to the study of the relationship between EU health systems and the Internal Market – it encompasses the analysis of all principles recognised by EU institutions as guiding principles of European health systems; it integrates human rights law and practice into the discussion of the EU Court of Justice’s approach to patient mobility cases; and it assesses the potential impact of the Internal Market over EU health systems through the lens of distributive justice, looking at the underlying principles of these systems that are mostly concerned with social justice. Ultimately, this is not a book on EU law and health care, but it is a book on distributive justice, health care and the principles and policies guiding European health systems.

Book European Union Law

    Book Details:
  • Author : Margot Horspool
  • Publisher : Oxford University Press
  • Release : 2021
  • ISBN : 0198870582
  • Pages : 786 pages

Download or read book European Union Law written by Margot Horspool and published by Oxford University Press. This book was released on 2021 with total page 786 pages. Available in PDF, EPUB and Kindle. Book excerpt: Helps students to understand EU law, then inspires them to take their learning further. With succinct coverage of the law, accompanied by self-test questions and further reading, this is an ideal text for those new to the subject or pursuing further study.

Book EU Law

    Book Details:
  • Author : Paul P. Craig
  • Publisher : Oxford University Press
  • Release : 2008
  • ISBN : 0199273898
  • Pages : 1304 pages

Download or read book EU Law written by Paul P. Craig and published by Oxford University Press. This book was released on 2008 with total page 1304 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by two prominent experts in the field, the fourth edition of the market-leading EU Law: Text, Cases and Materials offers the reader an authoritative and comprehensive guide to the main fields of EU Law, both institutional and substantive. Through the distinctive mix of 50% text and 50% cases and materials, the fully revised and updated fourth edition addresses the significant recent developments in EU legislation, including four new chapters on topics of central importance. The new enlarged format includes a two-colour text design which easily distinguishes between author commentary and cases and materials. Craig and de Burca's EU Law: Text, Cases and Materials is the bestselling EU Law textbook - recommended by many institutions as a core text for LLB courses and trusted by thousands of students to provide an authoritative commentary on EU Law. Accompanied by an Online Resource Centre containing an: - interactive map of Europe with hot-spots on all EU member states, providing factual information on each member country - interactive timeline tracking key dates in EU legal history

Book Annual of German and European Law

Download or read book Annual of German and European Law written by Russell A. Miller and published by Berghahn Books. This book was released on 2007-02 with total page 572 pages. Available in PDF, EPUB and Kindle. Book excerpt: German law has been of long-standing interest and increasing relevance around the world, but access for researchers and practitioners very frequently was limited by the necessity of German language proficiency. Offering English-language access to these fields, the Annual of German & European Law is a significant contribution to the global discourse on and study of German, European and Comparative law. Each volume presents: (1) articles - original, cutting-edge scholarship from the fields of German and European law; (2) jurisdictional reports - comments on the latest caselaw from Germany's most significant courts and the case-law of the European courts having importance for Germany; (3) book reviews - surveying the most compelling recent literature (whether in the German or English language) in the fields of German and European law; and (4) translations - exclusive English-language versions of significant primary sources of German law, including statutes and court opinions). The first volumes of the Annual of German & European Law have attracted contributions from some of the most preeminent commentators, scholars and jurists in the fields, including, among others: Luke Nottage (Volume I); Juliet Lodge (Volume I); Alexander Somek (Volume I): Susanne Baer (Volume I): Renate Jaeger (Volume II): Günter Frankenberg (Volume II): Bootjan Zupanãiã (Volume II): Nigel Foster (Volume II) The third volume maintains this tradition of high quality, peer-reviewed scholarship with contributions expected from Gertrude Lübbe-Wolff (Justice, German Federal Constitutional Court) and Christian Joerges (European University Institute).

Book A Review of Forty Years of Community Law

Download or read book A Review of Forty Years of Community Law written by Alison McDonnell and published by Kluwer Law International B.V.. This book was released on 2005-01-01 with total page 390 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this important book eighteen of Europe's most respected jurists and legal scholars look at long-term developments in Community and Union law with a view to shedding light on the current situation and pointing out lessons for the future. They consider major Community law themes as they have developed over the past four decades in institutional and substantive contexts, as well as in such newer areas of development as external relations, economic and monetary union, and the Third Pillar. Starting from the absolute centrality of the Common Market to the European Community enterprise, the authors provide many reminders of how the current situation evolved. Their detailed root analyses of past experiences explore origins, patterns, and implications from the initial concept of market access, through laws relating to individual rights, to such complexities as the 'bottom-up' emergence of constitutional principles. They show that, whether we will in fact soon see a European constitution or not, there is little doubt today that EC law is undergoing what may be best understood as a process of constitutionalization. Seventeen insightful essays give deeper meaning to many events, principles, and issues which have had far-reaching implications for European integration, including the following: the crucial principles made clear by the ECJ in Van Gend andamp; Loos in 1963; the place of fundamental rights in a supranational legal order; tensions to be resolved through political and legal means; exclusive, shared and supporting competences; the gradual rise of principles such as subsidiarity and proportionality; the precautionary principle; the legitimacy and authority of the ECJ; the extent to which fundamental freedoms have become fundamental rights; the procedural rules of European competition policy enforcement; state aid under EC Treaty Article 87(1); the case for harmonization of private law; social policy and equal treatment; institutional balance; the EU as global actor; the evolution of the EU Charter of Fundamental Rights; and the Constitutional Treaty. ; ; ; ; The European Union is a dynamic legal order, and continues to face myriad challenges and dilemmas as it expands its membership and considers a European constitution. This concentrated summary of the most important issues in forty years of legal developments reveals both the lasting triumphs along the way and the gaps that require urgent attention if the legitimacy of the Union is not to be impaired. Participants in European law and government, from citizens and students to the highest levels of policy making, will find here an invaluable resource for the future and much food for thought. These articles were first presented at a conference held at the end of 2003 to mark the 40th anniversary of the Common Market Law Review, and were originally published in a special issue of the Review.