Author: Catherine Barnard
Publisher: Bloomsbury Publishing
ISBN: 1847318533
Category : Law
Languages : en
Pages : 528
Book Description
The Cambridge Yearbook of European Legal Studies provides a forum for the scrutiny of significant issues in EU Law, the law of the European Convention on Human Rights, and Comparative Law with a 'European' dimension, and particularly those issues which have come to the fore during the year preceding publication. The contributions appearing in the collection are commissioned by the Centre for European Legal Studies (CELS) Cambridge, a research centre in the Law Faculty of the University of Cambridge specialising in European legal issues. The papers presented are at the cutting edge of the fields which they address, and reflect the views of recognised experts drawn from the University world, legal practice, and the institutions of both the EU and its Member States. Inclusion of the comparative dimension brings a fresh perspective to the study of European law, and highlights the effects of globalisation of the law more generally, and the resulting cross fertilisation of norms and ideas that has occurred among previously sovereign and separate legal orders. The Cambridge Yearbook of European Legal Studies is an invaluable resource for those wishing to keep pace with legal developments in the fast moving world of European integration. INDIVIDUAL CHAPTERS Please click on the link below to purchase individual chapters from Volume 13 through Ingenta Connect: www.ingentaconnect.com SUBSCRIPTION TO SERIES To place an annual online subscription or a print standing order through Hart Publishing please click on the link below. Please note that any customers who have a standing order for the printed volumes will now be entitled to free online access. www.hartjournals.co.uk/cyels/subs Editorial Advisory Board: Albertina Albors-Llorens, John Bell, Alan Dashwood, Simon Deakin, David Feldman, Richard Fentiman, Angus Johnston, John Spencer Founding Editors: Alan Dashwood and Angela Ward Ius Commune Prize 2012 Alexandre Saydé wrote Chapter 15 in this volume entitled: 'One Law, Two Competitions: An Enquiry into the Contradictions of Free Movement Law' and we are delighted to announce that he has been awarded the Ius Commune Prize 2012.
Cambridge Yearbook of European Legal Studies, Vol 13, 2010-2011
Author: Catherine Barnard
Publisher: Bloomsbury Publishing
ISBN: 1847318533
Category : Law
Languages : en
Pages : 528
Book Description
The Cambridge Yearbook of European Legal Studies provides a forum for the scrutiny of significant issues in EU Law, the law of the European Convention on Human Rights, and Comparative Law with a 'European' dimension, and particularly those issues which have come to the fore during the year preceding publication. The contributions appearing in the collection are commissioned by the Centre for European Legal Studies (CELS) Cambridge, a research centre in the Law Faculty of the University of Cambridge specialising in European legal issues. The papers presented are at the cutting edge of the fields which they address, and reflect the views of recognised experts drawn from the University world, legal practice, and the institutions of both the EU and its Member States. Inclusion of the comparative dimension brings a fresh perspective to the study of European law, and highlights the effects of globalisation of the law more generally, and the resulting cross fertilisation of norms and ideas that has occurred among previously sovereign and separate legal orders. The Cambridge Yearbook of European Legal Studies is an invaluable resource for those wishing to keep pace with legal developments in the fast moving world of European integration. INDIVIDUAL CHAPTERS Please click on the link below to purchase individual chapters from Volume 13 through Ingenta Connect: www.ingentaconnect.com SUBSCRIPTION TO SERIES To place an annual online subscription or a print standing order through Hart Publishing please click on the link below. Please note that any customers who have a standing order for the printed volumes will now be entitled to free online access. www.hartjournals.co.uk/cyels/subs Editorial Advisory Board: Albertina Albors-Llorens, John Bell, Alan Dashwood, Simon Deakin, David Feldman, Richard Fentiman, Angus Johnston, John Spencer Founding Editors: Alan Dashwood and Angela Ward Ius Commune Prize 2012 Alexandre Saydé wrote Chapter 15 in this volume entitled: 'One Law, Two Competitions: An Enquiry into the Contradictions of Free Movement Law' and we are delighted to announce that he has been awarded the Ius Commune Prize 2012.
Publisher: Bloomsbury Publishing
ISBN: 1847318533
Category : Law
Languages : en
Pages : 528
Book Description
The Cambridge Yearbook of European Legal Studies provides a forum for the scrutiny of significant issues in EU Law, the law of the European Convention on Human Rights, and Comparative Law with a 'European' dimension, and particularly those issues which have come to the fore during the year preceding publication. The contributions appearing in the collection are commissioned by the Centre for European Legal Studies (CELS) Cambridge, a research centre in the Law Faculty of the University of Cambridge specialising in European legal issues. The papers presented are at the cutting edge of the fields which they address, and reflect the views of recognised experts drawn from the University world, legal practice, and the institutions of both the EU and its Member States. Inclusion of the comparative dimension brings a fresh perspective to the study of European law, and highlights the effects of globalisation of the law more generally, and the resulting cross fertilisation of norms and ideas that has occurred among previously sovereign and separate legal orders. The Cambridge Yearbook of European Legal Studies is an invaluable resource for those wishing to keep pace with legal developments in the fast moving world of European integration. INDIVIDUAL CHAPTERS Please click on the link below to purchase individual chapters from Volume 13 through Ingenta Connect: www.ingentaconnect.com SUBSCRIPTION TO SERIES To place an annual online subscription or a print standing order through Hart Publishing please click on the link below. Please note that any customers who have a standing order for the printed volumes will now be entitled to free online access. www.hartjournals.co.uk/cyels/subs Editorial Advisory Board: Albertina Albors-Llorens, John Bell, Alan Dashwood, Simon Deakin, David Feldman, Richard Fentiman, Angus Johnston, John Spencer Founding Editors: Alan Dashwood and Angela Ward Ius Commune Prize 2012 Alexandre Saydé wrote Chapter 15 in this volume entitled: 'One Law, Two Competitions: An Enquiry into the Contradictions of Free Movement Law' and we are delighted to announce that he has been awarded the Ius Commune Prize 2012.
Cambridge Yearbook of European Legal Studies, Vol 13, 2010-2011
Author: Catherine Barnard
Publisher: Bloomsbury Publishing
ISBN: 184731869X
Category : Law
Languages : en
Pages : 345
Book Description
The Cambridge Yearbook of European Legal Studies provides a forum for the scrutiny of significant issues in EU Law, the law of the European Convention on Human Rights, and Comparative Law with a 'European' dimension, and particularly those issues which have come to the fore during the year preceding publication. The contributions appearing in the collection are commissioned by the Centre for European Legal Studies (CELS) Cambridge, a research centre in the Law Faculty of the University of Cambridge specialising in European legal issues. The papers presented are at the cutting edge of the fields which they address, and reflect the views of recognised experts drawn from the University world, legal practice, and the institutions of both the EU and its Member States. Inclusion of the comparative dimension brings a fresh perspective to the study of European law, and highlights the effects of globalisation of the law more generally, and the resulting cross fertilisation of norms and ideas that has occurred among previously sovereign and separate legal orders. The Cambridge Yearbook of European Legal Studies is an invaluable resource for those wishing to keep pace with legal developments in the fast moving world of European integration. INDIVIDUAL CHAPTERS Please click on the link below to purchase individual chapters from Volume 13 through Ingenta Connect: www.ingentaconnect.com SUBSCRIPTION TO SERIES To place an annual online subscription or a print standing order through Hart Publishing please click on the link below. Please note that any customers who have a standing order for the printed volumes will now be entitled to free online access. www.hartjournals.co.uk/cyels/subs Editorial Advisory Board: Albertina Albors-Llorens, John Bell, Alan Dashwood, Simon Deakin, David Feldman, Richard Fentiman, Angus Johnston, John Spencer Founding Editors: Alan Dashwood and Angela Ward Ius Commune Prize 2012 Alexandre Saydé wrote Chapter 15 in this volume entitled: 'One Law, Two Competitions: An Enquiry into the Contradictions of Free Movement Law' and we are delighted to announce that he has been awarded the Ius Commune Prize 2012.
Publisher: Bloomsbury Publishing
ISBN: 184731869X
Category : Law
Languages : en
Pages : 345
Book Description
The Cambridge Yearbook of European Legal Studies provides a forum for the scrutiny of significant issues in EU Law, the law of the European Convention on Human Rights, and Comparative Law with a 'European' dimension, and particularly those issues which have come to the fore during the year preceding publication. The contributions appearing in the collection are commissioned by the Centre for European Legal Studies (CELS) Cambridge, a research centre in the Law Faculty of the University of Cambridge specialising in European legal issues. The papers presented are at the cutting edge of the fields which they address, and reflect the views of recognised experts drawn from the University world, legal practice, and the institutions of both the EU and its Member States. Inclusion of the comparative dimension brings a fresh perspective to the study of European law, and highlights the effects of globalisation of the law more generally, and the resulting cross fertilisation of norms and ideas that has occurred among previously sovereign and separate legal orders. The Cambridge Yearbook of European Legal Studies is an invaluable resource for those wishing to keep pace with legal developments in the fast moving world of European integration. INDIVIDUAL CHAPTERS Please click on the link below to purchase individual chapters from Volume 13 through Ingenta Connect: www.ingentaconnect.com SUBSCRIPTION TO SERIES To place an annual online subscription or a print standing order through Hart Publishing please click on the link below. Please note that any customers who have a standing order for the printed volumes will now be entitled to free online access. www.hartjournals.co.uk/cyels/subs Editorial Advisory Board: Albertina Albors-Llorens, John Bell, Alan Dashwood, Simon Deakin, David Feldman, Richard Fentiman, Angus Johnston, John Spencer Founding Editors: Alan Dashwood and Angela Ward Ius Commune Prize 2012 Alexandre Saydé wrote Chapter 15 in this volume entitled: 'One Law, Two Competitions: An Enquiry into the Contradictions of Free Movement Law' and we are delighted to announce that he has been awarded the Ius Commune Prize 2012.
Cambridge Yearbook of European Legal Studies, Vol 14 2011-2012
Author: Catherine Barnard
Publisher: Bloomsbury Publishing
ISBN: 1782250522
Category : Law
Languages : en
Pages : 832
Book Description
The Cambridge Yearbook of European Legal Studies provides a forum for the scrutiny of significant issues in EU Law, the law of the European Convention on Human Rights, and Comparative Law with a 'European' dimension, and particularly those issues which have come to the fore during the year preceding publication. The contributions appearing in the collection are commissioned by the Centre for European Legal Studies (CELS) Cambridge, a research centre in the Law Faculty of the University of Cambridge specialising in European legal issues. The papers presented are at the cutting edge of the fields which they address, and reflect the views of recognised experts drawn from the University world, legal practice, and the institutions of both the EU and its Member States. Inclusion of the comparative dimension brings a fresh perspective to the study of European law, and highlights the effects of globalisation of the law more generally, and the resulting cross fertilisation of norms and ideas that has occurred among previously sovereign and separate legal orders. The Cambridge Yearbook of European Legal Studies is an invaluable resource for those wishing to keep pace with legal developments in the fast moving world of European integration. INDIVIDUAL CHAPTERS Please click on the link below to purchase individual chapters from Volume 14 through Ingenta Connect: www.ingentaconnect.com SUBSCRIPTION TO SERIES To place an annual online subscription or a print standing order through Hart Publishing please click on the link below. Please note that any customers who have a standing order for the printed volumes will now be entitled to free online access. www.hartjournals.co.uk/cyels/subs Editorial Advisory Board: Albertina Albors-Llorens, John Bell, Alan Dashwood, Simon Deakin, David Feldman, Richard Fentiman, Angus Johnston, John Spencer Founding Editors: Alan Dashwood and Angela Ward
Publisher: Bloomsbury Publishing
ISBN: 1782250522
Category : Law
Languages : en
Pages : 832
Book Description
The Cambridge Yearbook of European Legal Studies provides a forum for the scrutiny of significant issues in EU Law, the law of the European Convention on Human Rights, and Comparative Law with a 'European' dimension, and particularly those issues which have come to the fore during the year preceding publication. The contributions appearing in the collection are commissioned by the Centre for European Legal Studies (CELS) Cambridge, a research centre in the Law Faculty of the University of Cambridge specialising in European legal issues. The papers presented are at the cutting edge of the fields which they address, and reflect the views of recognised experts drawn from the University world, legal practice, and the institutions of both the EU and its Member States. Inclusion of the comparative dimension brings a fresh perspective to the study of European law, and highlights the effects of globalisation of the law more generally, and the resulting cross fertilisation of norms and ideas that has occurred among previously sovereign and separate legal orders. The Cambridge Yearbook of European Legal Studies is an invaluable resource for those wishing to keep pace with legal developments in the fast moving world of European integration. INDIVIDUAL CHAPTERS Please click on the link below to purchase individual chapters from Volume 14 through Ingenta Connect: www.ingentaconnect.com SUBSCRIPTION TO SERIES To place an annual online subscription or a print standing order through Hart Publishing please click on the link below. Please note that any customers who have a standing order for the printed volumes will now be entitled to free online access. www.hartjournals.co.uk/cyels/subs Editorial Advisory Board: Albertina Albors-Llorens, John Bell, Alan Dashwood, Simon Deakin, David Feldman, Richard Fentiman, Angus Johnston, John Spencer Founding Editors: Alan Dashwood and Angela Ward
Rethinking Legal Reasoning
Author: Geoffrey Samuel
Publisher: Edward Elgar Publishing
ISBN: 1784712612
Category : Law
Languages : en
Pages : 374
Book Description
‘Rethinking’ legal reasoning seems a bold aim given the large amount of literature devoted to this topic. In this thought-provoking book, Geoffrey Samuel proposes a different way of approaching legal reasoning by examining the topic through the context of legal knowledge (epistemology). What is it to have knowledge of legal reasoning?
Publisher: Edward Elgar Publishing
ISBN: 1784712612
Category : Law
Languages : en
Pages : 374
Book Description
‘Rethinking’ legal reasoning seems a bold aim given the large amount of literature devoted to this topic. In this thought-provoking book, Geoffrey Samuel proposes a different way of approaching legal reasoning by examining the topic through the context of legal knowledge (epistemology). What is it to have knowledge of legal reasoning?
Rethinking Historical Jurisprudence
Author: Samuel, Geoffrey
Publisher: Edward Elgar Publishing
ISBN: 1802200746
Category : Law
Languages : en
Pages : 407
Book Description
This stimulating book considers the ways in which historical jurisprudence deserves to be rethought, arguing that there is much more to the history of legal thought than the ideas, and ideology, of the nineteenth and early twentieth century jurists, such as Karl von Savigny and Sir Henry Maine.
Publisher: Edward Elgar Publishing
ISBN: 1802200746
Category : Law
Languages : en
Pages : 407
Book Description
This stimulating book considers the ways in which historical jurisprudence deserves to be rethought, arguing that there is much more to the history of legal thought than the ideas, and ideology, of the nineteenth and early twentieth century jurists, such as Karl von Savigny and Sir Henry Maine.
Constitutional Law of the EU’s Common Foreign and Security Policy
Author: Graham Butler
Publisher: Bloomsbury Publishing
ISBN: 1509925953
Category : Law
Languages : en
Pages : 420
Book Description
The Common Foreign and Security Policy (CFSP) of the European Union is a highly exceptional component of the EU legal order. This constitutionalised foreign policy regime, with legal, diplomatic, and political DNA woven throughout its fabric, is a distinct sub-system of law on the outermost sphere of European supranationalism. When contrasted against other Union policies, it is immediately clear that EU foreign policy has a special decision-making mechanism, making it highly exceptional. In the now depillarised framework of the EU treaties, issues of institutional division arise from the legacy of the former pillar system. This is due to the reality that of prime concern in EU external relations is the question of 'who decides?' By engaging a number of legal themes that cut across foreign affairs exceptionalism, executive prerogatives, parliamentary accountability, judicial review, and the constitutionalisation of European integration, the book lays bare how EU foreign affairs have become highly legalised, leading to ever-greater coherence in how Europe exerts itself on the global stage. In this first monograph dedicated exclusively to the law of the EU's Common Foreign and Security Policy in modern times, the author argues that the legal framework for EU foreign affairs must adapt in a changing world so as to ensure the EU treaties can cater for a more assertive Europe in the wider world. Cited in Opinion of Advocate General Evgeni Tanchev, Case C-730/18 P, SC v Eulex Kosovo, ECLI:EU:C:2020:176, Court of Justice of the European Union (First Chamber), 5 March 2020; Opinion of Advocate General Gerard Hogan, Case C-134/19 P, Bank Refah Kargaran v Council of the European Union, ECLI:EU:C:2020:396, Court of Justice of the European Union (Grand Chamber), 28 May 2020; Opinion of Advocate General Evgeni Tanchev, Case C-283/20, CO, ME, GC and 42 Others v MJ (Head of Mission), European Commission, European External Action Service (EEAS), Council of the European Union, Eulex Kosovo, ECLI:EU:C:2021:781, Court of Justice of the European Union (Fifth Chamber), 30 September 2021; and, Opinion of Advocate General Tamara Capeta in Joined Cases C-29/22 P and C-44/22 P, KS, KD v Council of the European Union, European Commission, and European External Action Service (EEAS), and European Commission v KS, KD, Council of the European Union, and European External Action Service (EEAS), ECLI:EU:C:2023:901, Court of Justice of the European Union (Grand Chamber), 23 November 2023.
Publisher: Bloomsbury Publishing
ISBN: 1509925953
Category : Law
Languages : en
Pages : 420
Book Description
The Common Foreign and Security Policy (CFSP) of the European Union is a highly exceptional component of the EU legal order. This constitutionalised foreign policy regime, with legal, diplomatic, and political DNA woven throughout its fabric, is a distinct sub-system of law on the outermost sphere of European supranationalism. When contrasted against other Union policies, it is immediately clear that EU foreign policy has a special decision-making mechanism, making it highly exceptional. In the now depillarised framework of the EU treaties, issues of institutional division arise from the legacy of the former pillar system. This is due to the reality that of prime concern in EU external relations is the question of 'who decides?' By engaging a number of legal themes that cut across foreign affairs exceptionalism, executive prerogatives, parliamentary accountability, judicial review, and the constitutionalisation of European integration, the book lays bare how EU foreign affairs have become highly legalised, leading to ever-greater coherence in how Europe exerts itself on the global stage. In this first monograph dedicated exclusively to the law of the EU's Common Foreign and Security Policy in modern times, the author argues that the legal framework for EU foreign affairs must adapt in a changing world so as to ensure the EU treaties can cater for a more assertive Europe in the wider world. Cited in Opinion of Advocate General Evgeni Tanchev, Case C-730/18 P, SC v Eulex Kosovo, ECLI:EU:C:2020:176, Court of Justice of the European Union (First Chamber), 5 March 2020; Opinion of Advocate General Gerard Hogan, Case C-134/19 P, Bank Refah Kargaran v Council of the European Union, ECLI:EU:C:2020:396, Court of Justice of the European Union (Grand Chamber), 28 May 2020; Opinion of Advocate General Evgeni Tanchev, Case C-283/20, CO, ME, GC and 42 Others v MJ (Head of Mission), European Commission, European External Action Service (EEAS), Council of the European Union, Eulex Kosovo, ECLI:EU:C:2021:781, Court of Justice of the European Union (Fifth Chamber), 30 September 2021; and, Opinion of Advocate General Tamara Capeta in Joined Cases C-29/22 P and C-44/22 P, KS, KD v Council of the European Union, European Commission, and European External Action Service (EEAS), and European Commission v KS, KD, Council of the European Union, and European External Action Service (EEAS), ECLI:EU:C:2023:901, Court of Justice of the European Union (Grand Chamber), 23 November 2023.
Cambridge Yearbook of European Legal Studies, Vol 15 2012-2013
Author: Catherine Barnard
Publisher: Bloomsbury Publishing
ISBN: 1782253378
Category : Law
Languages : en
Pages : 816
Book Description
The Cambridge Yearbook of European Legal Studies provides a forum for the scrutiny of significant issues in EU Law, the law of the European Convention on Human Rights, and Comparative Law with a 'European' dimension, and particularly those issues which have come to the fore during the year preceding publication. The contributions appearing in the collection are commissioned by the Centre for European Legal Studies (CELS) Cambridge, a research centre in the Law Faculty of the University of Cambridge specialising in European legal issues. The papers presented are at the cutting edge of the fields which they address, and reflect the views of recognised experts drawn from the University world, legal practice, and the institutions of both the EU and its Member States. Inclusion of the comparative dimension brings a fresh perspective to the study of European law, and highlights the effects of globalisation of the law more generally, and the resulting cross fertilisation of norms and ideas that has occurred among previously sovereign and separate legal orders. The Cambridge Yearbook of European Legal Studies is an invaluable resource for those wishing to keep pace with legal developments in the fast moving world of European integration. SUBSCRIPTION TO SERIES To place an annual online subscription or a print standing order through Hart Publishing please click on the link below. Please note that any customers who have a standing order for the printed volumes will now be entitled to free online access. www.hartjournals.co.uk/cyels/subs Editorial Advisory Board John Bell Alan Dashwood Simon Deakin David Feldman Richard Fentiman Angus Johnston John R Spencer Founding Editors Alan Dashwood Angela Ward
Publisher: Bloomsbury Publishing
ISBN: 1782253378
Category : Law
Languages : en
Pages : 816
Book Description
The Cambridge Yearbook of European Legal Studies provides a forum for the scrutiny of significant issues in EU Law, the law of the European Convention on Human Rights, and Comparative Law with a 'European' dimension, and particularly those issues which have come to the fore during the year preceding publication. The contributions appearing in the collection are commissioned by the Centre for European Legal Studies (CELS) Cambridge, a research centre in the Law Faculty of the University of Cambridge specialising in European legal issues. The papers presented are at the cutting edge of the fields which they address, and reflect the views of recognised experts drawn from the University world, legal practice, and the institutions of both the EU and its Member States. Inclusion of the comparative dimension brings a fresh perspective to the study of European law, and highlights the effects of globalisation of the law more generally, and the resulting cross fertilisation of norms and ideas that has occurred among previously sovereign and separate legal orders. The Cambridge Yearbook of European Legal Studies is an invaluable resource for those wishing to keep pace with legal developments in the fast moving world of European integration. SUBSCRIPTION TO SERIES To place an annual online subscription or a print standing order through Hart Publishing please click on the link below. Please note that any customers who have a standing order for the printed volumes will now be entitled to free online access. www.hartjournals.co.uk/cyels/subs Editorial Advisory Board John Bell Alan Dashwood Simon Deakin David Feldman Richard Fentiman Angus Johnston John R Spencer Founding Editors Alan Dashwood Angela Ward
Research Handbook on EU Agriculture Law
Author: Joseph A. McMahon
Publisher: Edward Elgar Publishing
ISBN: 1781954623
Category : Law
Languages : en
Pages : 609
Book Description
Following the conclusion of the latest round of reforms to the Common Agricultural Policy (CAP) in 2013, the Research Handbook on EU Agriculture Law provides an up-to-date discussion of these reforms and the changing landscape in which the CAP now operates. Adopting an interdisciplinary approach, and with international contributors from across Europe and the United States, the Handbook commences with analyses of the legal instruments which implement the reformed CAP, before moving on to consider questions of land use, the role of agriculture within the wider food chain and the international dimension. In these contexts, particular issues identified include: the environmental impact of past, present and future farming practices; the ability of the food chain to accommodate consumer preferences and scientific innovation; and the hurdles to be cleared before international consensus can be reached on a whole range of agricultural imperatives. As well as providing a state-of-the-art point of reference for academics, this comprehensive book will be of great interest to students, scholars and policymakers dealing with these new challenges faced by agriculture in the EU.
Publisher: Edward Elgar Publishing
ISBN: 1781954623
Category : Law
Languages : en
Pages : 609
Book Description
Following the conclusion of the latest round of reforms to the Common Agricultural Policy (CAP) in 2013, the Research Handbook on EU Agriculture Law provides an up-to-date discussion of these reforms and the changing landscape in which the CAP now operates. Adopting an interdisciplinary approach, and with international contributors from across Europe and the United States, the Handbook commences with analyses of the legal instruments which implement the reformed CAP, before moving on to consider questions of land use, the role of agriculture within the wider food chain and the international dimension. In these contexts, particular issues identified include: the environmental impact of past, present and future farming practices; the ability of the food chain to accommodate consumer preferences and scientific innovation; and the hurdles to be cleared before international consensus can be reached on a whole range of agricultural imperatives. As well as providing a state-of-the-art point of reference for academics, this comprehensive book will be of great interest to students, scholars and policymakers dealing with these new challenges faced by agriculture in the EU.
European Union Corporate Tax Law
Author: Christiana HJI Panayi
Publisher: Cambridge University Press
ISBN: 1107354986
Category : Law
Languages : en
Pages : 413
Book Description
How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of EU corporate tax law and provides an in-depth analysis of a number of issues affecting companies, groups of companies and permanent establishments. Existing legislation, soft-law and the case-law of the Court of Justice are examined. The proposed CCCTB Directive and its potential application through enhanced co-operation are also considered. In addition to the tax issues pertaining to direct investment, the author examines the taxation of passive investment income, corporate reorganisations, exit taxes and the restrictive effect of domestic anti-abuse regimes. By doing so, the convergences and divergences arising from the interplay of EU corporate tax law and international tax law, especially the OECD model, are uncovered and highlighted.
Publisher: Cambridge University Press
ISBN: 1107354986
Category : Law
Languages : en
Pages : 413
Book Description
How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of EU corporate tax law and provides an in-depth analysis of a number of issues affecting companies, groups of companies and permanent establishments. Existing legislation, soft-law and the case-law of the Court of Justice are examined. The proposed CCCTB Directive and its potential application through enhanced co-operation are also considered. In addition to the tax issues pertaining to direct investment, the author examines the taxation of passive investment income, corporate reorganisations, exit taxes and the restrictive effect of domestic anti-abuse regimes. By doing so, the convergences and divergences arising from the interplay of EU corporate tax law and international tax law, especially the OECD model, are uncovered and highlighted.
Boards of Appeal of EU Agencies
Author: Merijn Chamon
Publisher: Oxford University Press
ISBN: 0192665979
Category : Law
Languages : en
Pages : 369
Book Description
While the EU agencies that have been granted the power to adopt binding decisions are a diverse group, they at least share one feature: in all of them an organisationally separate administrative review body, i.e. a board of appeal, has been established. The review procedures before these boards must be exhausted before private parties can seize the EU courts and the boards therefore all fulfil a similar function: filtering cases before they end up before the courts and providing parties by expert-driven review. Sharing this common function as well as some common features, the boards of appeal of the different agencies remain heterogenous in their set up and functioning. This raises a host of questions from both a theoretic and practical perspective which this volume analyses in depth: how do the boards function, which kind of review do they offer, and how should they be conceptualized in the EU's overall system of legal protection against administrative action? To answer these questions, the volume's first part presents a series of case studies, covering all the EU boards of appeal currently in existence, while a second part looks into the horizontal issues raised by the phenomenon of the boards of appeal.
Publisher: Oxford University Press
ISBN: 0192665979
Category : Law
Languages : en
Pages : 369
Book Description
While the EU agencies that have been granted the power to adopt binding decisions are a diverse group, they at least share one feature: in all of them an organisationally separate administrative review body, i.e. a board of appeal, has been established. The review procedures before these boards must be exhausted before private parties can seize the EU courts and the boards therefore all fulfil a similar function: filtering cases before they end up before the courts and providing parties by expert-driven review. Sharing this common function as well as some common features, the boards of appeal of the different agencies remain heterogenous in their set up and functioning. This raises a host of questions from both a theoretic and practical perspective which this volume analyses in depth: how do the boards function, which kind of review do they offer, and how should they be conceptualized in the EU's overall system of legal protection against administrative action? To answer these questions, the volume's first part presents a series of case studies, covering all the EU boards of appeal currently in existence, while a second part looks into the horizontal issues raised by the phenomenon of the boards of appeal.