Impact of CJEU Case-law on Excise Duty Regulations in Selected EU Member States

Author(s):  
Gert Würtenberger ◽  
Martin Ekvad ◽  
Paul van der Kooij ◽  
Bart Kiewiet

This book explains how the Community plant variety rights system works and provides guidance regarding the field of law relating to the Basic Regulation and other implementing regulations. It gives an idea of how the grant system works, the advantages of Community plant variety rights, and the aspects to be considered in exploiting and defending. It also explains the mechanisms in the Basic Regulation on how infringements of Community plant variety rights should be dealt with, including certain enforcement systems of the EU Member States. This book analyses major aspects that are considered of practical relevance in infringement proceedings under the applicable national law. It elaborates how the case law is limited in comparison with patent infringement proceedings throughout the EU Member States.


2005 ◽  
Vol 12 (3) ◽  
pp. 227-240 ◽  
Author(s):  
Gareth Davies

This article looks at the law and policy issues surrounding the practice of charging uniform fees for higher education to home students and students coming from other EU Member States. It begins with the observation that within the EU such fees are heavily subsidised by governments and therefore amount to a financial benefit (or a disguised grant) to students. In the light of this, this article suggests that restricting that subsidy to students resident prior to their studies would be not only compatible with recent case law on non-discrimination but would also fit better with the underlying logic of free movement, which denies any right to benefits for non-economic recent migrants. Secondly, it looks at the policy, and finds that while equal fees have a number of very positive social effects, they also carry moral and economic risks. A better approach, less distorting of the market for higher education and more consistent with the wider EU approach to welfare migration, might be to require exportability of subsidies from the student's state of origin.


2020 ◽  
Vol 21 (5) ◽  
pp. 1104-1115
Author(s):  
Stanisław Biernat

AbstractA concern was voiced in commentaries after the PSPP judgment that the BVerfG’s position regarding the refusal to apply in Germany the CJEU judgment as issued on an ultra vires basis might be used in EU Member States infringing the rule of law, and the independence of the judiciary in particular. This issue is presented in relation to Poland. The article sets out the constitutional provisions which proclaim openness to European integration, as well as the union-friendly case-law of the Constitutional Tribunal (CT) until 2016. The CT jurisprudence at that time provided, however, for the possibility of refusing to apply EU law in exceptional situations, even though this never happened. Next, the article discusses endeavors of the new Polish authorities since the end of 2015 which drastically breach the rule of law in the field of the judiciary, as well as the measures taken by EU institutions to counteract these adverse phenomena. The Polish authorities argue that the competence to define the legal position of the judiciary has not been conferred on the Union and remains within the exclusive competence of the Member States. Such a stance was also taken by the politically dependent CT in April 2020. The PSPP judgment was therefore welcomed with joy by Polish politicians. There are major differences, however, between the rulings of the BVerfG and those of the Polish CT in its current composition, and the hopes pinned on the PSPP judgment by the Polish authorities are unfounded.


2009 ◽  
Vol 55 (No. 1) ◽  
pp. 40-50
Author(s):  
P. David

The level and structure of cigarettes taxation are considered to be very discussed field in these days by the effect of preference trends of taxation of consumption at the expense of direct taxation, stressing the health risks of consumers of tobacco products, externalities caused by this consumption and by the effect of existence of distortions in the market with the tobacco products in the EU states. It is possible to achieve various aims in the field of fiscal and agricultural policies of state, consumption of cigarettes, protection of national market and in the other field by the regulation of excise duty imposed on cigarettes in the EU states. The question is, in frame of excise duty imposed on cigarettes in the EU member state, whether this tax should be imposed through specific rate, ad valorem rate, or by their combination. The choice between these options depends on the laid down aims of tax policy in each EU member states.


Teisė ◽  
2019 ◽  
Vol 113 ◽  
pp. 123-138
Author(s):  
Vilius Kuzminskas

The article discloses the fixed exclusion regulation of Clause 346 in the Treaty of Function of the European Union in different EU member states. A further assessment of different relevant judicial approaches to regulation are disclosed and evaluated in accordance with the European Court of Justice case law and procurement in the defense area doctrine.


2021 ◽  
Vol 12 (4) ◽  
pp. 41-56
Author(s):  
Anna Kosińska

The present study seeks to answer the question whether the case law of the Court of Justice of the European Union in cases concerning the exercise of broadly understood cultural policies may in reality affect the extent of implementation of cultural rights—that is, access to products of culture, participation in cultural life and freedom of artistic creativity—at the level of Member States. Cultural rights are traditionally regulated by the constitutions of EU Member States and are classified by legal scholars and commentators as second generation rights. Culture, in turn, according to primary legislation of the European Union, is only a supporting competence (Article 6 of the Treaty on the Functioning of the European Union). However, a review of the Court’s case law demonstrates that CJEU’s judgments form standards that contribute to a more effective implementation of cultural rights guaranteed in the national law of the Member States and international agreements to which they are parties. This results from the nature of the Union’s law, which penetrates a national system and thanks to the principle of direct effect and supremacy truly affects the situation of EU citizens.


2021 ◽  
pp. 506-544
Author(s):  
Jan Wouters ◽  
Frank Hoffmeister ◽  
Geert De Baere ◽  
Thomas Ramopoulos

This chapter deals with the status of international agreements of EU Member States in the EU legal order. With reference to relevant European Court of Justice (ECJ) case law, it provides a useful overview of different categories. Agreements concluded between Member States with third States before EU membership enjoy certain protection under Article 351 of the Treaty on the Functioning of the European Union (TFEU) whereas agreements concluded during EU membership need to fully comply with EU law. The chapter also discusses inter-se agreements between Member States alone. Again, it recalls the relevant case law, according to which such agreements may either become inapplicable or be extended to benefit all EU citizens. The chapter exemplifies this issue with reference to the newest jurisprudence of the Court in the Achmea case on intra-EU investment agreements.


Author(s):  
Laimdota Ločmele

The aim of the work is to analyse the texts of the case law of the Court of Justice of the European Union (CJEU), to study the influence of the language form on the interpretation of the content of these texts. The Court must ensure the uniform interpretation and application of European Union (EU) law in all Member States and all the official EU languages through translations from one language to another, thus affecting the form and content of judgments and making them difficult to read. This study uses discourse analysis to examine the narrative form of judgments – their syntactic and semantic macrostructure – to determine how such textual form affects the communication process in a situation where there is no single official language for communication between EU Member States. This paper finds that, although the structure of CJEU judgments is specific and difficult for many readers to understand, it serves as a key to the correct interpretation of these texts.


2018 ◽  
Vol 18 (2-3) ◽  
pp. 144-162 ◽  
Author(s):  
Tamás Kádár

The Treaty of Amsterdam and the subsequent adoption in 2000 of the so-called Race Directive was a genuine paradigm shift in European equal treatment legislation and practice. One of the major developments resulting from this Treaty change and new Directive was the introduction of a requirement for all European Union (EU) Member States to set up bodies for the promotion of equal treatment, first on the ground of race and ethnic origin, later extended to the ground of gender. This article analyses the emergence of these bodies – equality bodies – in EU Member States and candidate countries and the role they play in promoting equality and the implementation and monitoring of EU equal treatment legislation. It argues that equality bodies have a significant potential to contribute to more equal societies and they have proved to be effective agents of change. They do so, among others, by contributing to relevant case law in front of the Court of Justice of the EU leading to the further development and clarification of EU and national equal treatment legislation. The article also looks at the challenges experienced by equality bodies in different European countries as factors that influence and might limit their potential and contribution. To conclude, the article examines the necessary conditions for equality bodies to effectively contribute to the implementation of EU legislation and the achievement of substantive equality and it assesses whether current standards for equality bodies can guarantee these conditions.


2019 ◽  
Author(s):  
Konrad Dabrowski

This book offers a comparison between German and Polish regulations on fixed-term employment contracts against the background of the so-called “flexicurity” strategy of the EU. Despite the partly inverse political and societal circumstances under which these regulations were developed, the author uncovers many parallels, but also some grave differences. Since atypical employment relationships are to a large extent determined by regulations, it seems obvious to conclude that there must exist a similar level of flexibility and protection with respect to these relationships in the member states. One might therefore formulate the hypothesis that – at least after a certain transitional period encompassing the transposition period and corrections of national legislation according to the case law of the European Court of Justice – the aims of the regulations determining atypical employment relationships in the various member states can be achieved and thus, the respective national regulations should be comparable, at least with respect to their effects. The present work examines the validity of this hypothesis for the two EU member states Germany and Poland on the example of fixed-term employment contracts.


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