scholarly journals Dear reader,

2016 ◽  
Vol 24 ◽  
pp. 1
Author(s):  
Marju Luts-Sootak
Keyword(s):  
European Union ◽  
Foreign Language ◽  
Research Policy ◽  
Small Population ◽  
Free Access ◽  
The European Union ◽  
European Union Law ◽  
Legal Concept ◽  
The University

The number of legal journals published in Estonia has always been limited. On the one hand, the reasons for such scarcity have always rested with the small population, which limits the size of the Estonian legal audience and thus the potential number of readers. On the other hand, the twists and turns of (recent) history have always meant interruptions in the publication of legal journals. Publishing two, three or even four journals at the same time has proven possible only in a very limited number of years. There is usually no reason to talk about decades in this context. All the more reason for us, as the publishers and authors of this journal, to be proud of the publication of yet another issue of our magazine. The first issue of Juridica International – the foreign language companion to the Estonian language journal Juridica, which has been published since 1993 – appeared twenty years ago, in 1996. Professor Paul Varul, Editor-in-Chief of Juridica International from 1996–2015, took a look back at these first twenty years in the editor’s column of our last issue. Juridica International has acted like a seismograph when it comes to reflecting reforms in Estonian law and legal education. When Estonia joined the European Union in 2004, new and significantly more international challenges alreadly came along during the preparatory stage, not to mention the subsequent active participation in the harmonisation processes of European Union law. The foreign language journal, published at and with the means of the Faculty of Law of Estonia’s own national university, the University of Tartu, has given our legal practitioners a chance to express their views among an international community of scholars in a highly visible manner. Juridica International has also played an important part in publishing materials from legal conferences and seminars held in Estonia. Juridica International has become an attractive international journal that reaches well beyond the borders of Estonia and the European Union. This widespread circulation has been assisted by free access online – a decision made by Juridica International years before “open access” became a keyword of global research policy. In the span of only a couple of decades, the journal that first started as the “calling card” of the Faculty of Law at the University of Tartu, mainly introducing and analysing Estonia’s own legal developments, has become an internationally open, peer-reviewed legal journal that is represented in the most acknowledged databases. Since Juridica International is a universal legal journal by its very essence, and this number is not a topically focused conference issue, the geography of both the authors and the topics covered reflect points of interest and concern in the legal science of our region. A special place is reserved for the principal foundations of the European Union and European legal culture in general, and the latest developments in the law of Europe, Estonia, and other countries are addressed as always. One of the obvious causes for concern is Russia’s legal concept, and the legal situation of both it and its neighbours deserves an observant analysis. As the new Editor-in-Chief of the journal, I thank all the editors, colleagues at the editorial board, and the technical team for their continued energy and hard work. For our readers, as well as current and future authors, I hope this issue will be thought-provoking, give you topics to reflect on, and a reason to join us time and again.

scholarly journals The freedom of cross-border funding in multinational groups and European Union law

2021 ◽  
Vol 0 (0) ◽  
Author(s):  
Thomas W. Kollruss
Keyword(s):  
European Union ◽  
Tax Avoidance ◽  
Tax Law ◽  
The European Union ◽  
Profit Shifting ◽  
European Union Law ◽  
Legal Concept ◽  
Coverage Ratio ◽  
Cross Border ◽  
Finance Theory

Abstract Member states often try to restrict cross-border debt financing in multinational groups. The pending Swedish case, Lexel AB, C-484/19, is a prime example. The Swedish tax law operates with a vague legal concept of tax abuse that is completely inappropriate to identify tax-abusive financing and disadvantages only foreign groups. This paper analyzes the Swedish rules on interest limitation in affiliated groups (C-484/19), which refers to substantial tax benefits, against the background of the European Union law and the finance theory. In this regard, a breach of European Union law can be found. This also applies to the current Swedish tax law. Moreover, the interest limitation rules are analyzed from the background of the principles of finance theory, particularly the interest coverage ratio (ICR). In this context, a comparative analysis is carried out between the Swedish rules and the Anti-Tax Avoidance Directive (ATAD) provision (Art. 4). Adequate regulations on the limitation of interest should cope with the problem of profit shifting, also preserve the freedom of financing, particularly in multinational groups, and should not contain any difference in treatment between domestic and foreign groups.

scholarly journals A Win-Win Scheme for Improving the Environmental Sustainability of University Commuters’ Mobility and Getting Environmental Credits

Energies ◽  
2022 ◽  
Vol 15 (2) ◽  
pp. 396
Author(s):  
Laura Cirrincione ◽  
Salvatore Di Dio ◽  
Giorgia Peri ◽  
Gianluca Scaccianoce ◽  
Domenico Schillaci ◽  
...  
Keyword(s):  
European Union ◽  
Energy Efficiency ◽  
Co2 Emissions ◽  
Environmental Sustainability ◽  
Internal Combustion Engines ◽  
Commuter Students ◽  
Free Access ◽  
The European Union ◽  
Member States ◽  
The University

European Union Member States are called upon to meet internationally proposed environmental goals. This study is based, in particular, on the recommendation of the European Union (EU), which encourages Member States to pursue effective policies to reduce greenhouse gas (GHGs) emissions, including through appropriate changes in the behavioral habits of citizens. In this respect, among the main sectors involved, transport and mobility should certainly be mentioned. National institutions should be adequately involved in order to achieve the objectives set; in this regard, universities must certainly be considered for their educational value. These latter, for instance, could commit to improving the environmental performance of the mobility of their commuter students (to a not insignificant extent), since commuting modes are often the cause of high CO2 emissions; indeed, they still largely involve the use of internal combustion engines based on fossil fuels. In this paper, the effectiveness of a smartphone-app-based method to encourage commuter students to adopt more sustainable transport modes is evaluated. In more detail, starting from a statistical analysis of the status quo of mobility habits of a sample of students at the University of Palermo (Italy), an improvement of current habits toward a more sustainable path is encouraged through a new application (specifically created for this purpose) installed on students’ smartphones. Then, the daily and annual distances traveled by commuters with the new mobility modes are calculated, and the resulting savings in energy and CO2 emissions are estimated. Finally, it is proposed that the reduced emissions could be converted into energy-efficiency credits that the University could use to enter the emission trading system (ETS), here contextualized within the Italian “TEE” (“Energy Efficiency Credits”) scheme, while the benefits for students participating in the program could consist of reduced fees and free access to university services. The results obtained show the feasibility of the proposal. This approach can be considered a useful model that could be adopted by any other public institutions—not only universities—to facilitate their path toward decarbonization.

scholarly journals Characteristics of Precedent: The Case Law of the European Court of Justice in Three Dimensions

2015 ◽  
Vol 16 (5) ◽  
pp. 1073-1098 ◽  
Author(s):  
Mattias Derlén ◽  
Johan Lindholm
Keyword(s):  
European Union ◽  
Case Law ◽  
Three Dimensions ◽  
Eu Law ◽  
The European Union ◽  
European Union Law ◽  
Court Of Justice ◽  
European Court ◽  
Number Of Factors ◽  
The One

AbstractThe case law of the Court of Justice of the European Union (CJEU) is one of the most important sources of European Union law. However, case law's role in EU law is not uniform. By empirically studying how the Court uses its own case law as a source of law, we explore the correlation between, on the one hand, the characteristics of a CJEU case—type of action, actors involved, and area of law—and, on the other hand, the judgment's “embeddedness” in previous case law and value as a precedent in subsequent cases. Using this approach, we test, confirm, and debunk existing scholarship concerning the role of CJEU case law as a source of EU law. We offer the following conclusions: that CJEU case law cannot be treated as a single entity; that only a limited number of factors reliably affect a judgment's persuasive or precedential power; that the Court's use of its own case law as a source of law is particularly limited in successful infringement proceedings; that case law is particularly important in preliminary references—especially those concerning fundamental freedoms and competition law; and that initiating Member State and the number of observations affects the behavior of the Court.

scholarly journals The Principle of Sustainable Development as the Basis for Weighing the Public Interest and Individual Interest in the Scope of the Cultural Heritage Protection Law in the European Union

2021 ◽  
Vol 13 (7) ◽  
pp. 3985
Author(s):  
Adam Kozień
Keyword(s):  
European Union ◽  
Sustainable Development ◽  
Cultural Heritage ◽  
Public Interest ◽  
Legal Protection ◽  
Individual Interest ◽  
The European Union ◽  
European Union Law ◽  
Environmental Aspect ◽  
The Public

The concept of sustainable development is widely used, especially in social, environmental and economic aspects. The principle of sustainable development was derived from the concept of sustainable development, which appears in legal terms at the international, EU, national and local levels. Today, the value of cultural heritage that should be legally protected is indicated. A problematic issue may be the clash in this respect of the public interest related to the protection of heritage with the individual interest, expressed, e.g., in the ownership of cultural heritage designates. During the research, scientific methods that are used in legal sciences were used: theoretical–legal, formal–dogmatic, historical–legal methods, as well as the method of criticism of the literature, and legal inferences were also used. The analyses were carried out on the basis of the interdisciplinary literature on the subject, as well as international, EU and national legal acts—sources of the generally applicable law. Research has shown that the interdisciplinary principle of sustainable development, especially from the perspective of the social and auxiliary environmental aspect, may be the basis for weighing public and individual interests in the area of legal protection of cultural heritage in the European Union. It was also indicated that it is possible in the situation of treating the principle of sustainable development in terms of Dworkin’s “policies” and allows its application not only at the level of European Union law (primary and secondary), but also at the national legal orders of the European Union Member States.

European Union Law

2021 ◽  
Author(s):  
Robert Schütze
Keyword(s):  
European Union ◽  
Competition Law ◽  
Free Movement ◽  
The European Union ◽  
Constitutional History ◽  
European Union Law ◽  
The Past ◽  
Part Structure ◽  
Free Movement Of Goods ◽  
Substantive Law

European Union Law uses a distinctive three-part structure to examine the constitutional foundations, legal powers, and substantive law of the European Union. This third edition includes an updated dedicated chapter on the past, present, and future of Brexit. Part I looks at the constitutional foundations including a constitutional history and an examination of the governmental structure of the European Union. Part II looks at governmental powers. It covers legislative, external, executive, judicial, and limiting powers. The final part considers substantive law. It starts off by examining the free movement of goods, services, and persons. It then turns to competition law and finally ends with an analysis of internal and external policies.

The MycoGlobe project: a European Union funded successful experiment in enhancing cooperation and coordination amongst mycotoxin researchers worldwide

2008 ◽  
Vol 1 (4) ◽  
pp. 493-500
Author(s):  
D. Bhatnagar ◽  
G. Perrone ◽  
A. Visconti
Keyword(s):  
European Union ◽  
Food Safety ◽  
Food Quality ◽  
Research Policy ◽  
Public Awareness ◽  
Quality And Safety ◽  
The European Union ◽  
Toxigenic Fungi ◽  
Wide Range ◽  
Food Quality And Safety

In 2004, the European Commission approved the specific support action 'Integration of Mycotoxin and Toxigenic Fungi Research for Food Safety in the Global System' (MycoGlobe, contract FOOD-CT-2004-007174) within the Sixth Framework Programme, Food Quality and Safety. The aim of the MycoGlobe project (http://mycoglobe.ispa.cnr.it) was to implement the outcomes of a wide range of European research projects in the area of mycotoxins and toxigenic fungi by supporting, stimulating and facilitating cooperation between countries in the European Union and other countries that have bilateral scientific and technological cooperation agreement with the European Union (such as USA, Australia and South America). Through a series of conferences and interactions between scientists worldwide, MycoGlobe was a very successful project. The scientific significance of the MycoGlobe project consisted in the spread of knowledge of advanced research tools in genomics and sophisticated and rapid detection systems for mycotoxins and toxigenic fungi; and evaluation of research policy and procedures to achieve best practice for enhancement of food quality and safety by elimination of mycotoxins and toxigenic fungi from commodities. The socio-economic significance of the project was the setting up of a global collaborative network for research and technology transfer in the field of mycotoxins and toxigenic fungi, particularly for the benefit of the developing countries. A relevant outcome of the project was also the launching of the International Society for Mycotoxicology (http://www.mycotoxsociety. org) to promote research on mycotoxins and toxigenic fungi, thereby leading to prevention and reduction in exposure to mycotoxins, enhanced food safety and a greater public awareness of this area.

scholarly journals Health research policy in the European Union

BMJ ◽  
2005 ◽  
Vol 330 (7506) ◽  
pp. 1459-1460 ◽  
Author(s):  
Rodolfo Saracci ◽  
J⊘rn Olsen ◽  
Albert Hofman
Keyword(s):  
European Union ◽  
Health Research ◽  
Research Policy ◽  
The European Union ◽  
Health Research Policy

scholarly journals Determining the moment and form of concluding a passenger transport contract based on the judgment of the Court of Justice of the European Union in joined cases C-349/18 to C-351/18

2020 ◽  
pp. 23-26
Author(s):  
Karol Lange
Keyword(s):  
European Union ◽  
Case Law ◽  
The European Union ◽  
Passenger Transport ◽  
Railway Transport ◽  
European Union Law ◽  
Legal Norms ◽  
Railway Systems ◽  
Court Of Justice ◽  
The Moment

The article focuses on discussing the norms of Polish transport law and European Union regulations on the correctly defined of the moment and form of concluding a contract of passengers transport in railway systems. The article also describes the problem of discourse between the content of these legal norms and the jurisprudence practice and doctrine opinion. Moreover, was performed to present a comparative analysis of the relation of the Court of justice of the European Union judgment to the norms of Polish and European law and the case law. Commented on the practices of carriers in regulating the said matter. Internal law acts applicable to the means of transport of Polish railway companies were also analyzed. Keywords: Transport law; Contract of passenger transport; European Union law; Railway transport

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