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Institutional Dynamics of European Integration is devoted to the topic of the institutional law of the Communities, and contains a timely collection of essays by eminent experts. While this volume will certainly refine legal understanding of the European Union in its present complex phase of development, it also constitutes a warm personal tribute to Henry Schermers, teacher and scholar of international renown and a pioneer of European Community law.
Book Synopsis Essays in Honour of Henry G. Schemers, Volume 2 Institutional Dynamics of European Integration by : Deirdre M. Curtin
Download or read book Essays in Honour of Henry G. Schemers, Volume 2 Institutional Dynamics of European Integration written by Deirdre M. Curtin and published by BRILL. This book was released on 2023-07-24 with total page 737 pages. Available in PDF, EPUB and Kindle. Book excerpt: Institutional Dynamics of European Integration is devoted to the topic of the institutional law of the Communities, and contains a timely collection of essays by eminent experts. While this volume will certainly refine legal understanding of the European Union in its present complex phase of development, it also constitutes a warm personal tribute to Henry Schermers, teacher and scholar of international renown and a pioneer of European Community law.
Book Synopsis Institutional Dynamics of European Integration by : Henry Schermers
Download or read book Institutional Dynamics of European Integration written by Henry Schermers and published by Springer. This book was released on 1994-09-28 with total page 720 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Recoge: 1. Constitutional Issues - 2. Institutional and Legislative Questions - 3. Judicial Protection and Enforcement - 4. General Principles of Law and Human Rights - 5. International Developments.
Book Synopsis Essays in honour of henry g. schermers by : Deirdre Curtin
Download or read book Essays in honour of henry g. schermers written by Deirdre Curtin and published by Springer. This book was released on 1994-10-01 with total page 715 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recoge: 1. Constitutional Issues - 2. Institutional and Legislative Questions - 3. Judicial Protection and Enforcement - 4. General Principles of Law and Human Rights - 5. International Developments.
Book Synopsis Institutional dynamics of European integration. 2 (1994) by : Deirdre M. Curtin
Download or read book Institutional dynamics of European integration. 2 (1994) written by Deirdre M. Curtin and published by Martinus Nijhoff Publishers. This book was released on 1994-09-28 with total page 742 pages. Available in PDF, EPUB and Kindle. Book excerpt: Script.
Book Synopsis Essays in honour of henry g. schermers by : Ton Heukels
Download or read book Essays in honour of henry g. schermers written by Ton Heukels and published by Springer. This book was released on 1994-10-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
The limited scope of participation in the making of EU law remains a continued source of controversy. This book assesses the scope of legal rights to participate in EU rulemaking, criticising their limited application by the European courts and presenting a legal argument for their extension.
Book Synopsis Participation in EU Rule-making by : Joana Mendes
Download or read book Participation in EU Rule-making written by Joana Mendes and published by Oxford University Press, USA. This book was released on 2011-04-07 with total page 545 pages. Available in PDF, EPUB and Kindle. Book excerpt: The limited scope of participation in the making of EU law remains a continued source of controversy. This book assesses the scope of legal rights to participate in EU rulemaking, criticising their limited application by the European courts and presenting a legal argument for their extension.
This unique book investigates the extent tot which a taxpayer may invoke the freedom of movement within the Community in order to avoid national direct taxes. A Member State's right to protect its taxing authority and tax jurisdiction may collide with a Union citizen's right to free movement under Community law. The author shows what at the national level is viewed as abuse may often be viewed from an EC law perspective as invoking the Treaty freedoms. As his starting point, the author describes relevant Community law as it stands at present, whereby Member States are exclusively authorized to determine the types, tax bases, rates, and procedural aspects of direct taxes. He goes on to examine the possibilities offered by primary EC law to cross-border taxpayers who seek to avoid tax, basing his presentation on an in-depth analysis of the tax and non-tax case law of the Court of Justice of the European Communities. Among the issues raised in the course of the analysis are the following: applicability of each of the freedoms of the citizen, of goods, of workers, of establishment, of services, and of capital;tests entailed by Community law: the economic activity test, the artificiality test, and the substance test;the extent to which holding and letterbox companies may invoke the freedom of movement; andthe fiscal cohesion justification. The author describes the implicit concept of avoidance that the Court apparently uses by examining its tax and non-tax decisions in avoidance-like cases, thus offering a valuable discussion of whether the anti-abuse doctrine development by the Court is a principle of Community law. In its thorough investigation of a major current manifestation of the emblematic conflict between state taxing authority and personal freedom, this thoughtful and well-researched analysis will be of great value to tax professionals, officials, and academics not only on Europe but wherever this fundamental problem in tax law applies.
Book Synopsis Belastingontwijking en de EG-Verdragvrijheden by : Dennis Weber
Download or read book Belastingontwijking en de EG-Verdragvrijheden written by Dennis Weber and published by Kluwer Law International B.V.. This book was released on 2005-01-01 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: This unique book investigates the extent tot which a taxpayer may invoke the freedom of movement within the Community in order to avoid national direct taxes. A Member State's right to protect its taxing authority and tax jurisdiction may collide with a Union citizen's right to free movement under Community law. The author shows what at the national level is viewed as abuse may often be viewed from an EC law perspective as invoking the Treaty freedoms. As his starting point, the author describes relevant Community law as it stands at present, whereby Member States are exclusively authorized to determine the types, tax bases, rates, and procedural aspects of direct taxes. He goes on to examine the possibilities offered by primary EC law to cross-border taxpayers who seek to avoid tax, basing his presentation on an in-depth analysis of the tax and non-tax case law of the Court of Justice of the European Communities. Among the issues raised in the course of the analysis are the following: applicability of each of the freedoms of the citizen, of goods, of workers, of establishment, of services, and of capital;tests entailed by Community law: the economic activity test, the artificiality test, and the substance test;the extent to which holding and letterbox companies may invoke the freedom of movement; andthe fiscal cohesion justification. The author describes the implicit concept of avoidance that the Court apparently uses by examining its tax and non-tax decisions in avoidance-like cases, thus offering a valuable discussion of whether the anti-abuse doctrine development by the Court is a principle of Community law. In its thorough investigation of a major current manifestation of the emblematic conflict between state taxing authority and personal freedom, this thoughtful and well-researched analysis will be of great value to tax professionals, officials, and academics not only on Europe but wherever this fundamental problem in tax law applies.
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 Synopsis Abuse of EU Law and Regulation of the Internal Market by : Alexandre Saydé
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 428 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.
Download or read book European Access written by and published by . This book was released on 1995 with total page 652 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Current Law Index written by and published by . This book was released on 2000 with total page 940 pages. Available in PDF, EPUB and Kindle. Book excerpt:
