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Book L effectivit   du droit de l OHADA

Download or read book L effectivit du droit de l OHADA written by Jean Gatsi and published by Presses univresitaires d'Afr. This book was released on 2006 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book The Authority of EU Law

    Book Details:
  • Author : Wolfgang Heusel
  • Publisher : Springer
  • Release : 2019-07-16
  • ISBN : 3662588412
  • Pages : 396 pages

Download or read book The Authority of EU Law written by Wolfgang Heusel and published by Springer. This book was released on 2019-07-16 with total page 396 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses the supposed erosion of the authority of EU law from various perspectives: legislation, jurisprudence of national supreme and constitutional courts, enforcement of Single Market rules, of EMU rules and of the rule of law. It discusses the interdependence between the perceived legitimacy of the European project and respect for the authority of EU law.

Book La famille dans l   ordre juridique de l   Union europ  enne   Family within the Legal Order of the European Union

Download or read book La famille dans l ordre juridique de l Union europ enne Family within the Legal Order of the European Union written by Elsa Bernard and published by Bruylant. This book was released on 2020-12-31 with total page 409 pages. Available in PDF, EPUB and Kindle. Book excerpt: Le droit de la famille, dans sa dimension civiliste, fortement ancré dans les cultures nationales des États membres, est une matière qui ne relève pas, en principe, du droit de l’Union européenne. Pourtant, il n’est plus possible d’affirmer que la matière échappe dans son entier au droit de l’Union. De nombreux aspects de la famille sont sous influence européenne, au point que l’on voit se dessiner les contours d’une « famille européenne ». L’ouvrage propose de mettre en lumière l’acquis européen en matière de droit de la famille, au prisme du droit matériel (citoyenneté européenne, politique sociale de l’Union, fonction publique européenne...), comme du droit international privé. Le droit de la famille de l’Union s’identifie alors comme un «droit spécial» complétant la diversité des droits nationaux de la famille. Sa signification théorique et politique dans l’Union est débattue par les auteurs, autant que son devenir. Loin de demeurer fragmentaire à côté des droits nationaux des États membres, il a probablement vocation à se densifier pour offrir aux citoyens et résidents européens un droit commun de la famille au sein de l’Union. Family law, with its civil law tradition, and strong roots in the national cultures of the Member States, does not normally fall within the scope of European law. However, it is no longer possible to argue that family law is outside European law entirely. There are many aspects of the family which are subject to European influence, to the point that the outlines of a «European family» are starting to emerge. This book is intended to highlight the European experience of family law and its substantive (i.e. European citizenship, EU social policy, EU civil service...) and private international law aspects. Union law therefore contains a form of «special» family law which is shared between the Member States and supplements their national family laws. Its theoretical and political importance in the Union, as well as its future, are discussed by the authors. Far from remaining fragmented alongside the national laws of Member States, it will likely develop to offer European citizens and residents a common family law within the EU.

Book The Routledge Handbook of EU Copyright Law

Download or read book The Routledge Handbook of EU Copyright Law written by Eleonora Rosati and published by Routledge. This book was released on 2021-04-21 with total page 686 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Handbook of EU Copyright Law provides a definitive survey of copyright harmonization in the European Union, capturing the essential and relevant issues of this relatively recent phenomenon. Over the past few years, two themes have emerged: on the one hand, copyright policy and legislative initiatives have intensified; on the other hand, the large number of references to the Court of Justice of the European Union has substantially shaped the EU copyright framework and, with it, the copyright framework of individual EU Member States. This handbook is a detailed reference source of original contributions which analyze and critically evaluate the state of EU copyright law with a view to detecting the key trends and patterns in the evolution of EU copyright, weighing the benefits and disadvantages of such evolution. It covers a broad range of topics through clusters focused on: the history and approaches to EU copyright harmonization; harmonization in the areas of exclusive rights, exceptions and limitations, and enforcement; copyright policy and legacy of harmonization. With contributions from a selection of highly regarded and leading scholars in this field, the Routledge Handbook on European Copyright Law is an essential resource for students and scholars who are interested in the field of copyright law.

Book Cybersecurity and EU Law

    Book Details:
  • Author : Theodoros Karathanasis
  • Publisher : Taylor & Francis
  • Release : 2024-11-22
  • ISBN : 1040229689
  • Pages : 226 pages

Download or read book Cybersecurity and EU Law written by Theodoros Karathanasis and published by Taylor & Francis. This book was released on 2024-11-22 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cybersecurity is set to be one of the dominant themes in EU governance in the coming years, and EU law has begun to adapt to the challenges presented by security with the adoption of the Network and Information Security (NIS) Directive. This book explores the binding effects of the legal instruments and analyzes the impact of the constraining factors originating from NIS-related domestic policies across Finland, France, Greece, Ireland, Luxembourg, and Poland upon the transposition of the NIS Directive. Combining insights from law and political science, the book offers a comparative empirical analysis of national policies and regulations regarding network and information security, as well as the national legal framework deriving from the NIS Directive’s transposition. The book argues that the more the Directives offer a regulatory leeway to EU Member States for the transposition of their content, the more the preservation of national interests by EU Member States affects the uniform application of directives across the EU. Highlighting the need to go beyond the study of the legal compliance of European directives, the volume offers a new perspective on the interests of Member States and European law, bridging the gap between the politics and law of European integration. It will be of interest to students, academics, and practitioners with an interest in EU Law and cybersecurity.

Book A Companion to European Union Law and International Law

Download or read book A Companion to European Union Law and International Law written by Dennis Patterson and published by John Wiley & Sons. This book was released on 2016-03-16 with total page 828 pages. Available in PDF, EPUB and Kindle. Book excerpt: Featuring contributions from renowned scholars, A Companion to European Union Law and International Law presents a comprehensive and authoritative collection of essays that addresses all of the most important topics on European Union and international law. Integrates the fields of European Union law and international law, revealing both the similarities and differences Features contributions from renowned scholars in the fields of EU law and international law Covers a broad range of topical issues, including trade, institutional decision-making, the European Court of Justice, democracy, human rights, criminal law, the EMU, and many others

Book Preliminary References to the Court of Justice of the European Union and Effective Judicial Protection

Download or read book Preliminary References to the Court of Justice of the European Union and Effective Judicial Protection written by Clelia Lacchi and published by Éditions Larcier. This book was released on 2020-09-09 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: The preliminary reference procedure under Article 267 TFEU is the keystone of the EU judicial system and its legal order. Based on a dialogue between the Court of Justice and national courts, it is strictly linked to the protection of the rights that individuals derive from EU law. This book focuses on this procedure from the perspective of the right to effective judicial protection, in light of Article 19(1), second subparagraph, TEU and Article 47 of the Charter of Fundamental Rights of the EU. It explores the level of protection that is ensured to individuals in order to access to the Court of Justice through preliminary references on the validity of EU acts and on the interpretation of EU law. The book offers a threefold perspective on preliminary references, through an analysis of the case law of the Court of Justice itself, of the European Court of Human Rights in relation to Article 6(1) ECHR, and of the constitutional courts of Austria, Croatia, Czech Republic, Germany, Slovakia, Slovenia, and Spain, where the national courts’ refusals to refer can lead to the violation of national constitutional rights. It further investigates the obligations for Member States and national courts in the framework of the preliminary reference procedure and how the right to effective judicial protection affects them. The examination outlines the implications that could flow from the recognition of a right for individuals to have a question referred to the ECJ, as part of the right to effective judicial protection under EU law, in particular its nature and its enforcement. Building upon the existing system of sanctions for the violations of the obligation to submit a preliminary question, the book advances some proposals to rethink the current system of remedies.

Book The Future of Legal Europe  Will We Trust in It

Download or read book The Future of Legal Europe Will We Trust in It written by Gavin Barrett and published by Springer Nature. This book was released on 2021-05-12 with total page 875 pages. Available in PDF, EPUB and Kindle. Book excerpt: With this Liber Amicorum, around 50 contributors from the legal and judicial professions, from academia and from politics pay tribute to Dr Wolfgang Heusel, the Director of the Academy of European Law (ERA) in Trier from 2000 to 2020. The contributions provide a thorough analysis of some of the most relevant legal and political challenges faced by the European Union, including in the fields of data protection rules, artificial intelligence, the rule of law, human rights protection, institutional reform of the EU and changes in the legal and judicial professions. The book is primarily aimed at postgraduate students, legal practitioners and scholars interested in EU legal matters.

Book Enjeux europ  ens et mondiaux de la protection des donn  es personnelles

Download or read book Enjeux europ ens et mondiaux de la protection des donn es personnelles written by Alain Grosjean and published by Éditions Larcier. This book was released on 2016-02-10 with total page 367 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cet ouvrage offre une analyse des grands enjeux en matière de protection des données à caractère personnel, à la lumière des dispositions de la proposition de règlement européen et des législations européennes en vigueur. Nous assistons actuellement à une véritable révolution sociale, économique et technologique. L’exploitation des données avec le big data, l’internet des objets, va changer le monde. Face aux avancées, mais également aux inquiétudes que cette révolution suscite, il est important de s’appuyer sur les droits fondamentaux. Ainsi l’ouvrage revient sur la jurisprudence tant de la Cour de justice européenne que celle de la Cour européenne des droits de l’homme. Une attention particulière est également donnée au champ d’application territorial de la proposition de règlement et au transfert des données. L’ouvrage met également en relief la perception américaine des règles de protection des données personnelles par rapport aux dernières négociations entre l’Europe et les Etats-Unis ; il traite en particulier du droit à l’oubli, du profilage ou de la notification des failles de sécurité ; il met en exergue les défis de la protection des données personnelles dans le domaine des services financiers, notamment en matière de fraude au paiement. L’ouvrage s’intéresse ainsi non seulement aux mesures à prendre par les entreprises pour respecter les règles de protection des données, mais aussi à la façon des autorités de les faire respecter. Un ouvrage qui propose une approche aussi bien juridique que pratique sur le sujet. À PROPOS DE L'ÉDITEUR Larcier Group, composé des marques d’édition juridique prestigieuses que sont Larcier, Bruylant, Promoculture-Larcier, propose des solutions documentaires adaptées aux besoins spécifiques de tous les professionnels du droit belge, luxembourgeois et français (avocats, magistrats, notaires, juristes d’entreprise,...). Fournisseur historique et privilégié de toutes les sources du droit, son offre éditoriale est composée, notamment, de la base de données juridique la plus complète de Belgique (Strada lex), de plus de 300 nouvelles monographies par an, plus de 70 revues juridiques, plusieurs collections de Codes, de logiciels de calculs et d’un riche catalogue de formations. Larcier Group est l’éditeur numéro 1 dans le segment juridique en Belgique.À côté de ce segment juridique, Larcier Group s’adresse également aux professions économiques et aux professions RH en Belgique avec sa marque Larcier Business et son offre éditoriale principalement numérique.Avec Indicator, Larcier Group fait partie, depuis juin 2016, du Groupe Éditions Lefebvre- Sarrut, à présent leader en Belgique sur tous les segments de l’édition juridique et fiscale.

Book The EU Charter of Fundamental Rights

Download or read book The EU Charter of Fundamental Rights written by Giacomo Di Federico and published by Springer Science & Business Media. This book was released on 2010-12-02 with total page 327 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first part of the book reviews the multi-level system of protection currently operating in Europe and its constitutional implications. The Charter is analysed from a legal, political and practical standpoint. The activity of the European Parliament as a fundamental rights actor will also be examined, as well as the right to a fair trial and to effective judicial protection before and by the EU Courts. The second part of the volume addresses the impact of a binding Charter on specific areas of EU Law. The order in which the contributions have been set out reflects the structure of the Treaty on the functioning of the European Union: free circulation of persons; the internal market; the area of freedom security and justice (civil and criminal aspects); social rights protection; environmental policy; enlargement; international trade and the Common Foreign and Security Policy.

Book 33 E Symposium International FESF Strasbourg

Download or read book 33 E Symposium International FESF Strasbourg written by Edmundas Kazimieras Zavadskas and published by Peter Lang. This book was released on 2005 with total page 404 pages. Available in PDF, EPUB and Kindle. Book excerpt: Invitée par la Vilnius Gediminas Technical University (VGTU), la Faculté Européenne des Sciences du Foncier (FESF) a organisé son 33e Symposium International 2003 à Vilnius. Ce volume réunit les 27 conférences du Symposium. La publication correspond au programme de la réunion: Part I contient des questions de base, sous l'angle du droit et de la théorie de la protection de l'environnement d'aujourd'hui, part II des études des cas récents de chercheurs lituaniens sur le développement en Lituanie, part III la situation actuelle d'autres pays de la région baltique, de l'Europe Centrale, de l'Est et du Sud. Invited by the Vilnius Gediminas Technical University (VGTU), the European Faculty of Land Use and Development (FESF) organized its 33rd International Symposium 2003 in Vilnius. The Volume presents the 27 contributions of the Symposium. The publication follows the program of the Symposium: Part I contains juridical and theoretical fundamentals of actual environmental protection, part II recent case studies on central problems in Lithuania by Lithuanian scientists, part III further fundamental cases from countries in the Baltic Region, in Middle-, East-, and Southern Europe. Eingeladen von der Vilnius Gediminas Technical University (VGTU) hielt die Europäische Fakultät für Bodenordnung (FESF) ihr 33. Internationales Symposium 2003 in Vilnius ab. Der Band enthält die 27 Vorträge des Symposiums. Die Veröffentlichung hält sich an das Programm der Tagung: Teil I enthält rechtliche und theoretische Grundsatzfragen zum Umweltschutz, Teil II neuere Fallstudien von litauischen Wissenschaftlern zu den Entwicklungen in Litauen, Teil III zentrale Fragestellungen aus weiteren Ländern der baltischen Region, Mittel-, Ost- und Südeuropas.

Book Natura 2000 et le juge Natura 2000 and the judge

Download or read book Natura 2000 et le juge Natura 2000 and the judge written by Charles-Hubert Born and published by Primento. This book was released on 2014-06-05 with total page 414 pages. Available in PDF, EPUB and Kindle. Book excerpt: S’inscrivant dans le cadre des activités de l’Observatoire juridique Natura 2000, le thème du présent ouvrage porte sur les questions juridiques que soulève l’application par le juge national – constitutionnel, administratif et judiciaire – des dispositions relatives à Natura 2000, en vue d’évaluer la contribution du juge à l’effectivité de ces dernières. Corps de règles complexe, technique, faisant appel à des concepts scientifiques ardus à interpréter pour un non-scientifique, le régime Natura 2000 n’est guère aisé à appliquer pour un juge non spécialisé. Le recours à l’expertise est souvent indispensable pour déterminer dans quelle mesure tel ou tel standard – par exemple le caractère « significatif » d’un impact – a été respecté ou non. Pour cette raison, les solutions trouvées par le juge aux différents problèmes que pose l’application du régime Natura 2000 dans les différents États membres méritent l’attention et sera enrichissante tant pour le chercheur que pour le praticien. As part of the activities of the Legal Observatory Natura 2000, this book focuses on legal issues arising from the implementation by the national courts – constitutional, administrative and judicial ones – of the provisions relating to Natura 2000, in order to assess the contribution of the judge to the effectiveness of this regime. The enforcement of this legislation, which encompasses a complex body of technical rules, grounded on scientific concepts difficult to interpret for a non-scientist, is not easy to apply by a non-specialized judge. The use of expertise is essential to determine how a particular standard – for example the «significant» character of an impact – has been met or not. For this reason, the solutions found by the judge to the various problems arising from the application of the Natura 2000 provisions in the different Member States deserve attention and will be rewarding for both researchers and practitioners.

Book African Human Rights Yearbook   Annuaire africain des droits de l   homme 2  2018  2018

Download or read book African Human Rights Yearbook Annuaire africain des droits de l homme 2 2018 2018 written by and published by Pretoria University Law Press. This book was released on 2018-01-01 with total page 546 pages. Available in PDF, EPUB and Kindle. Book excerpt: African Human Rights Yearbook / Annuaire africain des droits de l’homme 2 (2018) 2018 ISSN: 2523-1367 Pages: 521 Print version: Available Electronic version: Free PDF available About the publication The three institutions making up the African regional human rights system, the African Court on Human and Peoples’ Rights, the African Commission on Human and Peoples’ Rights, and the African Committee of Experts on the Rights and Welfare of the Child, decided to jointly publish the African Human Rights Yearbook, to spearhead studies on the promotion and protection of human rights, and to provide a forum for constructive engagement about the African human rights system with academics and other human rights commentators on the continent. Volume 2 of the Yearbook, published in 2018, contains 21 contributions by scholars from Africa and beyond. Les trois institutions qui composent le système régional africain des droits de l’homme, la Cour africaine des droits de l’homme et des peuples, la Commission africaine des droits de l’homme et des peuples et le Comité africain d’experts sur les droits et le bien-être de l’enfant ont décidé de publier conjointement l’Annuaire africain des droits de l’homme pour encourager les études sur la promotion et la protection des droits de l’homme et offrir un forum d’interaction constructive sur le système avec les universitaires et observateurs du continent. Le Volume 2 de l’Annuaire, publié en 2018, contient 21 contributions de chercheurs du continent et d’ailleurs. Table of Contents ARTICLES FOCUSED ON ASPECTS OF THE AFRICAN HUMAN RIGHTS SYSTEM AND AFRICAN UNION HUMAN RIGHTS NORMS ARTICLES PORTANT SUR LES ASPECTS DU SYSTEME AFRICAIN DES DROITS DE L’HOMME ET LES NORMES DES DROITS DE L’HOMME DE L’UNION AFRICAINE Le système africain de protection des droits de l’homme et le droit international humanitaire Abelungu, Junior Mumbala & Cirimwami, Ezéchiel Amani Les grands silences jurisprudentiels de la Cour africaine des droits de l’homme et des peuples Adjolohoun, Sègnonna Horace The normative power of the right to self-determination under the African Charter and the principle of territorial integrity: competing values of human dignity and system stability Anyangwe, Carlson Perspective d’une fusion entre la Commission et la Cour africaine des droits de l’homme et des peuples: quel scenario possible pour une unification du contentieux régional africain des droits de l’homme? Badugue, Patrick The application of African Union (human rights) law in Uganda: trends and prospects from a comparative review Kabumba, Busingye Signs of triumph, trial and tribulation: reflections on the domestication and implementation of article 9 of the Women’s Rights Protocol in Namibia Kariseb, Kennedy L’exercice de la compétence contentieuse de la Cour africaine des droits de l’homme et des peuples à l’épreuve de la souveraineté des États Kéké, Sakré La déclaration de l’article 34(6) du Protocole de Ouagadougou dans le système africain des droits de l’homme: entre régressions continentales et progressions régionales Kemkeng, Carole Valérie Nouazi Follow-up as a ‘choice-less choice’: towards improving the implementation of decisions on communications of the African Children’s Committee Mezmur, Benyam Dawit & Kahbila, Mbuton Ulrike The interpretation of the right to mental health in the Africa and American systems Wachira, Miriam & Cassell, Doug Assessing Rwexit: the impact and implications of Rwanda’s withdrawal of its article 34(6) declaration before the African Court on Human and Peoples’ Rights Windridge, Oliver Le mécanisme de garantie des droits de l’homme de la CEDEAO: entre emprunt et appropriation des instruments du système continental Yougbaré, Robert Human rights in the African Union decision-making processes: an inside view of states’ reaction to the Activity Reports of the African Commission on Human and Peoples’ Rights Zewudie, Tilahun Adamu SPECIAL FOCUS ON THE AFRICAN UNIONS’ THEME FOR 2018: THE FIGHT AGAINST CORRUPTION FOCUS SPECIAL SUR LE THEME DE L’UNION AFRICAINE POUR L’ANNEE 2018: LA LUTTE CONTRE LA CORRUPTION Combating corruption-related illicit financial flows from Africa: legal approaches and challenges Duri, Jorum L’hydre de la corruption dans les relations euro-africaines Hassan, Adam Abdou Corruption and the right to vote in free and fair elections in Africa: is the will of the people on auction? Murimi, Edward Kahuthia & Kinyunyu, Selemani CASE COMMENTARIES COMMENTAIRES DE DECISIONS The (un)willingness to implement the recommendations of the African Commission on Human and Peoples’ Rights: revisiting the Endorois and the Mamboleo decisions Inman, Derek; Smis, Stefaan; Cirimwami, Ezéchiel Amani & Bahalaokwibuye, Christian Bahati Will Konaté set African journalists free? Interrogating the promises of an emerging press freedom jurisprudence in African regional courts Jansen Reventlow, Nani & Adjolohoun, Ségnonna Horace Genocide denial and freedom of political expression in the Ingabire case Khamala, Charles A Inclusive dialogue, freedom of speech in Rwanda and the milestone decision of the African Court in the matter of Victoire Ingabire Umuhoza v Republic of Rwanda Namwase, Sylvie La première décision au fond de la Cour africaine des droits de l’homme et des peuples: l’affaire Yogogombaye c. Sénégal (15 décembre 2009) Tchikaya, Blaise

Book Sustainable Consumption

    Book Details:
  • Author : Alberto do Amaral Junior
  • Publisher : Springer Nature
  • Release : 2019-10-21
  • ISBN : 3030169855
  • Pages : 494 pages

Download or read book Sustainable Consumption written by Alberto do Amaral Junior and published by Springer Nature. This book was released on 2019-10-21 with total page 494 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a broad understanding of whether law plays a role in influencing patterns of sustainable consumption and, if so, how. Bringing together legal scholars from the Global South and the Global North, it examines these questions in the context of national, transnational and international law, within single and plural legal systems, and across a range of sector-specific issue areas. The chapters identify how traditional legal disciplines (e.g. constitutional law, consumer law, public procurement, international public law), sector-related regulation (e.g. energy, water, waste), and legal rules in specific areas (e.g. eco-labelling and packing) engage with the concept of sustainable consumption. A number of the contributions describe this relationship by isolating a national legal system, while others approach it from the vantage point of legal pluralism, exploring the conflicts and convergences of rules between multiple international treaties (or guidelines) and those between the rules of international and transnational law (or both) vis-à-vis national legal systems. While sustainable consumption is recognised as an important field of interdisciplinary research linking virtually all social science disciplines, legal scholarship, in contrast, has neglected the importance of the field of sustainable consumption to the law. This book fills the gap.

Book L obligation de renvoi pr  judiciel    la Cour de justice

Download or read book L obligation de renvoi pr judiciel la Cour de justice written by Laurent Coutron and published by Primento. This book was released on 2014-05-27 with total page 406 pages. Available in PDF, EPUB and Kindle. Book excerpt: Amorcé par l’arrêt Köbler, un mouvement jurisprudentiel récent a conduit la Cour de justice à concevoir divers mécanismes qui permettent aux justiciables de sanctionner, directement ou indirectement, une juridiction nationale qui a méconnu son obligation de renvoi préjudiciel. C’est ainsi que les justiciables pourront solliciter la remise en cause de la chose décidée, voire de la chose jugée ou encore, chercher à engager la responsabilité «judiciaire» de l’État. On pressent pourtant que les solutions, très restrictives, forgées par la Cour de justice sont supplantées par les dispositifs nationaux. Ceux-ci paraissent en effet plus aisés à actionner, voire plus performants, qu’il s’agisse de la violation du droit au juge légal, comme en Allemagne ou en Espagne, ou encore de l’introduction du dispositif législatif suédois. La présentation – sans égal à ce jour – de près de vingt rapports nationaux permettra de mieux apprécier l’effectivité de la protection juridictionnelle dont disposent les justiciables via le renvoi préjudiciel. L’intérêt de cet ouvrage est d’autant plus vif que l’adhésion prochaine de l’Union européenne à la Convention européenne des droits de l’homme se traduira vraisemblablement par une revitalisation des dispositions permettant de sanctionner une violation de l’obligation de renvoi préjudiciel. Cet ouvrage s’adresse principalement aux magistrats et aux avocats, ainsi qu’aux universitaires spécialisés dans l’étude du droit processuel.

Book Taxation of Foreign Business Income Within the European Internal Market

Download or read book Taxation of Foreign Business Income Within the European Internal Market written by Jérôme Monsenego and published by IBFD. This book was released on 2012 with total page 415 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rules of the Member States on the taxation of the foreign business income of companies, whether such rules are based on the fiscal principle of territoriality or on the principle of worldwide taxation, are in conflict with the objective of achievement of the internal market. This objective is indeed difficult to reach when it comes to the taxation of foreign income, given that the Member States are far from taxing companies doing business cross-border as if their operations were purely domestic. Areas of conflict include particularly the taxation of foreign profits, the deduction of foreign losses, the elimination of international double taxation and the attribution of profits to permanent establishments. This dissertation analyses this conflict on the basis of a study of the case law of the European Court of Justice as well as some of the key provisions of the European treaties. It appears that both the fiscal principle of territoriality and the principle of worldwide taxation give rise to complex issues of compatibility with the law of the European Union. Although the analysis conducted throughout the dissertation provides some guidance for the taxation of the foreign business income of companies, it is concluded that the Court cannot, by itself, efficiently resolve the conflict between such taxation and the objective of achievement of the internal market.

Book Cross border EU Employment and its Enforcement

Download or read book Cross border EU Employment and its Enforcement written by Yves Jorens and published by Springer Nature. This book was released on 2022-12-08 with total page 611 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides insights into the complex labour and social security framework of EU employment and its enforcement. Starting from an analysis of the various EU instruments and case law, it outlines the complicated legal framework, the practical problems involved, and ways to overcome them. In turn, the book puts the evolution of the framework into perspective, reviews the numerous modifications made over the years, and describes interpretation-related difficulties. Since the formation of the European Community 65 years ago, migration and the European labour market have evolved considerably through special patterns of (temporary) mobility such as postings, simultaneous work in several Member States and high mobility, thus leading to major questions about the applicable legal framework. The interplay between the free movement of persons and services has produced a complex system of rules. Which law applies when a person crosses a border: that of the host State (and to what extent should this State take into account the legal rules from the home State?) or that of the home State? Does the person crossing the border have any choice in the matter? The book subsequently analyses the penetration of EU (market) law into national systems of labour and social security law. The divergent solutions and views within labour and social security law are considered and discussed from a critical point of view. As the positive elements of the European story are at risk of being overshadowed by the negative consequences of the European construction – social dumping being the prime example – special attention is paid to the cooperation between inspection services and other stakeholders in order to guarantee efficient enforcement. The latter is more than just sanctioning, but also includes prevention and monitoring issues. The unique strength of this book is that it brings together all legal-technical aspects of cross-border employment and its enforcement in both labour law and social security law in a single volume. Readers will find a wealth of detailed and specialised information, helping them to understand the topic in depth. Accordingly, the book will be of interest to academics, practitioners, enforcement bodies, judiciary policymakers, advanced law students, and researchers seeking to understand the law in context.