The United Kingdom Tonnage Tax Regime: Compatibility with Relevant European Union Tax Law and Policy

Author(s):  
Yinan Yin
2021 ◽  
Vol 60 (91) ◽  
pp. 191-210
Author(s):  
Aleksandar Mojašević ◽  
Stefan Stefanović

The subject matter of this paper are the short-term and long-term consequences of Brexit, a historical event and a turning point in the development of the European Union (EU), as well as for the United Kingdom (UK) and the EU competition law and policy. The article first provides a comparative analysis of the historical development of legal regulation of competition in the UK and the EU, including relevant cases from the practice of competition authorities. In particular, the authors focus on the decisions of the European Commission regarding anti-cartel policy. The article further examines to what extent Brexit will influence the mergers and acquisitions policy, antitrust policy, anti-cartel policy, and state aid policy in the UK and the EU. The central question refers to the extent of Brexit's influence on the change of the UK and the EU business environment, and the repercussions that this change will have for the competition law. In the concluding remarks, the authors discuss the direction of future development of the UK competition law, particularly in terms of whether and to what extent the UK law will be harmonized with the EU competition law and case law in this area, or whether there will be a radical turn towards adopting a completely new concept of competition law and policy.


2018 ◽  
Vol 18 (2) ◽  
pp. 134-151
Author(s):  
Andrea Circolo ◽  
Ondrej Hamuľák

Abstract The paper focuses on the very topical issue of conclusion of the membership of the State, namely the United Kingdom, in European integration structures. The ques­tion of termination of membership in European Communities and European Union has not been tackled for a long time in the sources of European law. With the adop­tion of the Treaty of Lisbon (2009), the institute of 'unilateral' withdrawal was intro­duced. It´s worth to say that exit clause was intended as symbolic in its nature, in fact underlining the status of Member States as sovereign entities. That is why this institute is very general and the legal regulation of the exercise of withdrawal contains many gaps. One of them is a question of absolute or relative nature of exiting from integration structures. Today’s “exit clause” (Art. 50 of Treaty on European Union) regulates only the termination of membership in the European Union and is silent on the impact of such a step on membership in the European Atomic Energy Community. The presented paper offers an analysis of different variations of the interpretation and solution of the problem. It´s based on the independent solution thesis and therefore rejects an automa­tism approach. The paper and topic is important and original especially because in the multitude of scholarly writings devoted to Brexit questions, vast majority of them deals with institutional questions, the interpretation of Art. 50 of Treaty on European Union; the constitutional matters at national UK level; future relation between EU and UK and political bargaining behind such as all that. The question of impact on withdrawal on Euratom membership is somehow underrepresented. Present paper attempts to fill this gap and accelerate the scholarly debate on this matter globally, because all consequences of Brexit already have and will definitely give rise to more world-wide effects.


2021 ◽  
pp. 088541222199228
Author(s):  
Eva Purkarthofer ◽  
Kaisa Granqvist

This article analyses the academic concept of “soft spaces” from the perspective of traveling planning ideas. The concept has its origin in the United Kingdom but has also been used in other contexts. Within European Union policy-making, the term soft planning has emerged to describe the processes of cooperation and learning with an unclear relation to planning. In the Nordic countries, soft spaces are viewed as entangled with the logics of statutory planning, posing challenges for policy delivery and regulatory planning systems. This article highlights the conceptual evolution of soft spaces, specifically acknowledging contextual influences and the changing relation with statutory planning.


Author(s):  
Alma-Pierre Bonnet

The decision by the United Kingdom to leave the European Union came as a shock to many. A key player during the referendum campaign was the Vote Leave organisation which managed to convince people that they would be better off outside the European project. Their success was made all the easier as Euroscepticism had been running deep in the country for decades. It is on this fertile ground that Vote Leavers drew to persuade people of the necessity to leave. Using critical metaphor analysis, this paper examines the way Vote Leavers won the argument by developing three political myths, which, once combined, conjured up the notion of British grandeur. Drawing on Jonathan Charteris-Black’s seminal works on the relation between metaphors and the creation of political myths in political rhetoric, this paper posits that the Brexit debate was not won solely on political ground and that the manipulative power of metaphors may have also been a key element. This might explain the current political deadlock, as political solutions might not provide the answers to the questions raised during the campaign.


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