International Law & World Order: Weston's & Carlson's Basic Documents IV.D.7 Agreement of 13 March 1979 Between the Central Banks of the Member States of the European Economic Community Laying Down the Operating Procedures for the European Monetary System (as amended) (13 March 1979)

2014 ◽  
Keyword(s):  
International Law ◽  
European Economic Community ◽  
European Monetary System ◽  
World Order ◽  
Central Banks ◽  
Economic Community ◽  
European Monetary ◽  
Member States ◽  
European Economic ◽  
Monetary System

Unification of gift and inheritance taxes and the protection of taxpayers – the inheritors and recipients of donations

2021 ◽  
Vol IV (IV) ◽  
pp. 27-47
Author(s):  
Stefan Babiarz
Keyword(s):  
European Commission ◽  
Union Member ◽  
European Economic Community ◽  
The European Union ◽  
Economic Community ◽  
Investment Activity ◽  
Member States ◽  
European Economic ◽  
Cross Border ◽  
European Union Member States

Gift and inheritance tax in the European Union Member States is calculated and charged in numerous ways. In the majority of countries of the European Economic Community it constitutes a separate tax. In several countries it is not charged at all or is part of the income tax. Despite the attempts made by the European Commission to unify the legislation of the Member States in this regard, there has been no success. The article presents the above-mentioned attempts of the European Commission, their results and consequences. It identifies the methods of avoiding a double or even triple taxation on cross-border inheritances or donations. This is of crucial significance also to the Polish citizens who demonstrate higher and higher investment activity in the countries of the European Economic Community and third countries.

When Germany Accepted a European Industrial Policy: Managing the Decline of Steel from 1977 to 1984

2017 ◽  
Vol 58 (1) ◽  
pp. 137-162 ◽  
Author(s):  
Laurent Warlouzet
Keyword(s):  
United Kingdom ◽  
European Commission ◽  
Industrial Policy ◽  
European Economic Community ◽  
Economic Community ◽  
Member States ◽  
European Economic ◽  
The United Kingdom ◽  
Steel Sector ◽  
Supranational Institutions

Abstract From 1977 to 1984, an ambitious European industrial policy was implemented by the European Economic Community for the first and only time in its history. It dealt with the crisis of the steel sector. This paper strives to understand why member states chose this solution, despite the fact that some of them were hostile to the devolution of power to supranational institutions, as for example Britain or France. The most reluctant state was Germany, whose officials usually associated any attempts of EEC-wide industrial policy with dirigism. The paper, based on archives of three governments (Germany, France, the United Kingdom) and of the European Commission, argues that the European solution was best for member states, and in particular for Germany, in order to control their neighbours and avoid a costly subsidy race.

Sign in / Sign up

Export Citation Format

Share Document