scholarly journals DETERMINATION VALUE OF SMUGGLING GOODS

2015 ◽  
Vol 3 (72) ◽  
pp. 50
Author(s):  
Aleksejs Šaforostovs
Keyword(s):  
European Commission ◽  
Market Price ◽  
Case Law ◽  
Eu Law ◽  
National Legislation ◽  
Excise Tax ◽  
Eu Legislation ◽  
Specific Activities

The aim of this Article is to evaluate determination of value of smuggled goods according to existing Latvian and EU legislation and regulations. The problem analyzed in this study- existing determination metodology of smuggled goods value, which does not comply with EU legislation and case law, and European Commission opinion as well. Article`s novity has been shown by research carried out through analysis of the smuggled goods value, paying special attention to Latvian legislation in comparison with EU law, the case-law. As particular novelty of research should be emphasized Author`s proposals for improvements in national legislation and terminology, defining specific activities. Summarizing up conclusions of the article it can be said that the value of smuggled goods should be fixed according to market price or assimilated price at the time of the offense, but it is not acceptable to include customs tax, VAT and excise tax into the value of goods. These taxes can be applied to determine the compensation for losses if it will be proved that goods had been intended for use in commercial purposes.

REFUND FOR CANCELLED TRAVEL DURING THE PANDEMIC: COMMISSION DECIDES TO REFER SLOVAKIA TO THE COURT OF JUSTICE

2021 ◽  
Vol 57 ◽  
pp. 1-1
Author(s):  
Monika Jurčová ◽  
Peter Varga
Keyword(s):  
European Commission ◽  
Slovak Republic ◽  
Eu Law ◽  
European Union Law ◽  
Eu Legislation ◽  
Court Of Justice ◽  
Travel Agencies ◽  
Package Travel ◽  
Practical Implications ◽  
Assessment Of Compliance

Purpose. The purpose of the article is to assess the conformity of the Slovak solutions with regard to refunds for cancelled travels and their conformity with EU law, i.e. the Package Travel Directive. In the article, the position is analysed of the European Commission and its reflection to Slovak legislation on refunds of travels after cancellation of the breach concerning travels by the travel agencies. Method. Legal analyses regarding the Slovak amendment of Package Travel Act and comparison of its provisions with the Package Travel Directive. Findings. In the article, the way is described as to how the Slovak legislator solved the reimbursement for cancelled travels due to pandemic situation. Also provided is the statement regarding the reasoned opinion of the European Commission that followed the adoption of the amendment of the Slovak Package Travel Act. The authors analyse compatibility of the COVID PTA Amendment with European Union law. In the article, it is described that due to time constraints set by the COVID PTA Amendment for refund because of cancelled travels, non-compliance with EU legislation had probably expired by September 2021. Research and conclusions limitations. The research was focused on EU (Package Travel Directive) and Slovak legislation (Package Travel Act) and assessment of compliance of Slovak with EU law. Practical implications. The article draws attention to the question whether some effects of the COVID PTA Amendment will persist after September 2021 provided that the topical purpose of this legislation to postpone refund for travellers has already been accomplished by setting the deadline for 14 September 2021. Secondly, it raises the question of possible damage suffered by the individuals due to the breach of EU law by the Slovak Republic. Originality. As the article is focused on the most current situation, this topic has not been discussed by other authors in other studies. The authors assume a view that makes assessment regarding legality of the Slovak amendment for Package Travel Act with EU law. Type of paper. Research paper.

scholarly journals The Europeanisation of Spanish Administrative Law through the Principle of Legitimate Expectations

2020 ◽  
Vol 13 (2) ◽  
pp. 55-86
Author(s):  
Luis Arroyo Jiménez ◽  
Gabriel Doménech Pascual
Keyword(s):  
Decision Making ◽  
General Principle ◽  
Legal Status ◽  
Case Law ◽  
Administrative Law ◽  
Status Quo ◽  
Eu Law ◽  
National Legislation ◽  
Legitimate Expectations ◽  
The Eu

This article describes the Europeanisation of Spanish administrative law as a result of the influence of the EU law general principle of legitimate expectations. It examines, firstly, whether the formal incorporation of the principle of legitimate expectations into national legislation and case law has modified the substance of the latter, and if so, secondly, whether this has led to a weaker or a more robust protection of the legal status quo. To carry out that examination, the article considers the influence of the principle of legitimate expectations in two different areas: in individual administrative decision-making, and in legislative and administrative rulemaking. Our conclusion is that the Europeanisation of Spanish administrative law through the principle of legitimate expectations has been variable and ambiguous.

The External Influence of the Court of Justice of the European Union

2020 ◽  
pp. 16-37
Author(s):  
Joanne Scott
Keyword(s):  
European Union ◽  
Case Law ◽  
International Agreements ◽  
Institutional Arrangements ◽  
External Influence ◽  
Eu Law ◽  
The European Union ◽  
Eu Legislation ◽  
Court Of Justice ◽  
Global Reach

This chapter explores aspects of Court of Justice of the European Union (CJEU) case law that highlight the role that this Court has played in enhancing the global reach of EU law and the influence of its own judgments abroad. It addresses two main themes. The first theme is concerned with the CJEU’s contribution in shaping the institutional arrangements established by international agreements concluded by the EU with its neighbouring countries, particularly as regards the role carved out for the CJEU within them. The CJEU has succeeded in enhancing its own role and interpretative authority within the framework of these agreements. The chapter argues that the CJEU has emerged as an agent of its own authority by jealously guarding its interpretative supremacy, as well as the autonomy of EU law. The second theme is concerned with CJEU case law addressing ‘global reach’ EU law. This includes EU law which is extraterritorial, or which gives rise to territorial extension. It also covers EU legislation, which serves as a catalyst for the ‘Brussels Effect’. It is argued that the CJEU has enhanced the external influence of EU law by interpreting broadly and upholding the lawfulness of global reach EU law. Taken together, these two themes exemplify the ways in which EU law, including CJEU judgments, can have influence in third countries. This analysis contributes to our understanding of why some judgments issued by the CJEU have proved to be particularly influential in third countries, as exemplified by the various chapters included in this volume.

11. Free movement of goods II: non-tariff barriers

2020 ◽  
pp. 287-318
Author(s):  
Nigel Foster
Keyword(s):  
European Union ◽  
European Commission ◽  
Case Law ◽  
European Court Of Justice ◽  
Free Movement ◽  
Eu Law ◽  
The European Union ◽  
Court Of Justice ◽  
European Court ◽  
Free Movement Of Goods

This chapter examines European Union (EU) law concerning non-tariff barriers to free movement of goods. It describes member states’ attempts to influence imports and the way the European Commission and the European Court of Justice (CoJ) handled these issues. This chapter explains the provisions of the relevant legislation for non-tariff barriers, which include Articles 34, 36, and 35 of the Treaty on the Functioning of the European Union (TFEU). It also analyses example cases including ‘Dassonville’, ‘Cassis de Dijon’, and post ‘Keck’ case law. It concludes with a consideration of the latest trend of cases concerning product use and residual rules.

scholarly journals Návrh nové právní úpravy zákoníku práce v otázce přechodu práv a povinností z pracovněprávních vztahů

2021 ◽  
Vol 6 (1) ◽  
pp. 53-64
Author(s):  
Jiří Novotný
Keyword(s):  
Czech Republic ◽  
Labor Relations ◽  
Case Law ◽  
Legal Regulation ◽  
The Czech Republic ◽  
Employment Relationships ◽  
National Legislation ◽  
Eu Legislation ◽  
The Government ◽  
Chamber Of Deputies

On 2 January 2020, the Government of the Czech Republic submitted a bill to the Chamber of Deputies amending the Labor Code. The bill was sent to deputies as press 689/0 on 2 January 2020. The proposed amendment to the Labor Code was compiled by the Ministry of Labor and Social Aff airs of the Czech Republic, among other objectives, with the aim of achieving compliance with national legislation with EU regulations and case law. The proposed amendment to the Labor Code should explicitly regulate the conditions for the transfer of the employer's activities, and further specify the conditions for giving notice by an employee pursuant to Section 51a of the Labor Code when transferring rights and obligations from employment relationships. It is precisely in the issue of conditions for the transfer of the employer's activities that the current legal regulation has been repeatedly criticized due to insuffi cient use of EU legislation for the national legal regulation of the transfer of rights and obligations from labor relations.

scholarly journals Compatibility of the State Aid Recovery Order with the General Principles of EU Law

2017 ◽  
Vol 5 (1) ◽  
pp. 73
Author(s):  
Marek Rzotkiewicz
Keyword(s):  
Member State ◽  
General Principle ◽  
Case Law ◽  
State Aid ◽  
The State ◽  
Current Paper ◽  
Eu Law ◽  
Eu Legislation ◽  
Court Of Justice ◽  
The Eu

According to the Article 16.1 of Regulation 2015/1589 the Commission shall not require recovery of the aid if this would be contrary to a general principle of EU law. The potential existence of such a contradiction can be then of un utmost significance to a Member State and aid beneficiaries. However, notwithstanding its significance, the notion of a general principle of EU law has not been defined in the EU legislation, has been derived from the case law of the Court of Justice. The current paper strives to analyze different sorts of general principles of the EU law and their impact on the recovery obligation, especially as such an obligation differs between particular principles. Some of those principles have no significance at all on the existence of the recovery order, while others can, and sometimes even should, bar the Commission from ordering a Member State to recover an aid.

scholarly journals The standstill clause mechanism on the example of the tax on civil law transactions as applied to capital contributions

2016 ◽  
Vol 1 (3) ◽  
pp. 61-78
Author(s):  
Kacper Kanka
Keyword(s):  
Civil Law ◽  
Case Law ◽  
Tax Law ◽  
Eu Law ◽  
National Legislation ◽  
The Impact ◽  
The Eu

Abstract This article contains general characteristics of both the standstill clause, in particular its objectives and functions regarding tax law, as well as a description of the mechanism of its application. At the end, the article contains proposals for both the direct subject of this work and the impact of the case law of the ECJ on the interpretation and application of the EU law and national legislation which implements this law. As stated in the article, proper application of the standstill clause should be preceded by a thorough analysis of the EU law, national provisions and case law of the ECJ. In the article, in order to ensure the transparency of the process, a test has been proposed the results of which should indicate whether the national provisions constitute the so-called permitted derogation. Current rules relating to Polish tax on civil law transactions are partially incompatible with EU rules - they do not constitute a permitted derogation and should not be used.

scholarly journals General characteristics of the basic concept of terrorism

2020 ◽  
pp. 147-160
Author(s):  
Dragana Petrović
Keyword(s):  
Basic Concept ◽  
Case Law ◽  
Suitable Model ◽  
Scientific Thought ◽  
Specific Content ◽  
National Legislation

Scientists trying to reach a consensus on the meaning of the term "terrorism" and how to deal with it have concluded that it is almost impossible to find a framework for a single generally accepted definition. When considering the conceptual determination of the word "terrorism", fragmented attitudes should serve as a warning that we are walking on thin ice where there is a collision of numerous definitions, a wealth of determinations with numerous discrepancies, contradictions, inaccuracies, and ambiguities. Some of the definitions are short and precise, and some implicitly explain what 'terrorism' means, some concepts coincide with those on which the content of the notion of terrorism is based, whereas some formulations are based on the delimitation of this criminal act in the field of national legislation. Ultimately, to summarize, at no point in history has this complex theme been discussed as it is today, while the results have been modest, even unsatisfactory. In short, progress in that sense has not been made. However, individual and collective scientific thought has contributed to defining the legal outlines of terrorism. Finally, its features have been determined significantly by international contracts and case law, which have clarified this concept, its main features. Based on this reference, as the author points out, significant differences exist between the aforementioned theoretical positions. The author says that a look at the level of substantial delimitation of concept terrorism will enable us to obtain interesting and applicable conclusions, which can be further used in explaining and scrutinizing both the characteristics and the specific content of the notion of terrorism, all in the function of looking for the most suitable model to fight against it.

Part IV The Rights of Defence, 11 An Overview of the Rights of Defence in EU Antitrust Proceedings

2020 ◽  
Author(s):  
Scordamaglia-Tousis Andreas
Keyword(s):  
European Commission ◽  
Case Law ◽  
Fundamental Rights ◽  
Eu Law ◽  
Form Part ◽  
Procedural Rights ◽  
The Eu

This chapter studies the notion of the rights of defence, providing an overview of those rights and tracing their evolution through the case law of the EU Courts. The rights of defence form part of a category of procedural rights that are of particular importance in EU antitrust proceedings. It is settled case law that the rights of defence in any proceedings in which fines or penalty payments may be imposed, such as those provided for in Regulation 1/2003, are fundamental rights forming an integral part of the general principles of EU law. A violation of a right of defence on behalf of the European Commission can have significant repercussions on Commission decisions finding an infringement of EU antitrust rules, the available remedies varying from a complete annulment of the decision to partial annulments and, exceptionally, fine reductions. It is therefore of no surprise that alleged violations of the rights of defence are systematically invoked as grounds for annulment of Commission decisions before the EU Courts, particularly given that infringements of antitrust rules may lead to the imposition of fines that, due to their severity, are now widely considered to be of criminal nature.

Gender Discrimination in Romania through the Case Law of the ECtHR

2019 ◽  
pp. 214-232
Author(s):  
Elena Brodeală
Keyword(s):  
Gender Discrimination ◽  
Sex Discrimination ◽  
Case Law ◽  
The Other ◽  
Eu Law ◽  
National Legislation ◽  
Comprehensive View ◽  
The Poor

This chapter explores some of the barriers to the application of non-discrimination law in Romania through the few gender discrimination cases from the country that have reached the ECtHR. Unlike the other contributions in this volume, this chapter does not focus on the national legislation on non-discrimination implementing EU law or on the national case law on sex discrimination. This is due to the poor availability of sources, but also due to the fact that the ECtHR cases offer a more comprehensive view of the domestic (mis)application of the non-discrimination principle, since they were adjudicated under Article 14 ECHR, which has much broader scope than EU anti-discrimination law as transposed in the national legislation.

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