scholarly journals There is a relationship between the EU Charter of Fundamental Rights and the International Tax Law in the universal pandemic moments? – Education study

2021 ◽  
Vol 11 (2) ◽  
Author(s):  
Ana Campina ◽  
Carlos Rodrigues

The unexpected pandemic 2020 context brings to humanity the effective relevance to the minimum existential, to the human rights, more than the discourse, but the real need of the protection from the main legal instruments. The paper proposes and discusses the connection with the need for tax collection by the states to meet the expenses of the social state, namely for education expenses, and whether the economic limitation caused by the current pandemic in face of the sharp decline in GDP and which has necessarily associated with a large decrease in the collection of tax revenues, which may compromise the right to education. From the findings of the study, concerning the new technologies and their dependence, the actual context shows that it is not an option but an effective need for everyone, so the states and the international community have the obligation to generate conditions of the best access and should promote the pedagogical need in this subject.   Keywords: Fundamental rights, social state, taxes, property protection, education.

Author(s):  
Michael Schillig

The exercise of extensive powers by authorities during the recovery and resolution process may interfere with constitutionally protected fundamental rights of stakeholder in a multitude of ways. Particularly relevant are the right to conduct a business and the right to property under the EU Charter of fundamental rights, as well as the takings clause under the US constitution. A balance needs to be struck between the aims and objectives of bank resolution and the rights of investors and the requirements of due process. This is normally achieved through expedited and limited judicial review. This chapter assesses whether and to what extent the respective procedures are in line with constitutional and fundamental rights requirements.


Author(s):  
Oliver Gerstenberg

At a first glance, to many observers the EU may appear to be an improbable illustration of the possibility of an extension of legitimacy and democratic justice beyond the state. In contemporary European constitutional debate constitutionalism and social democracy have become antagonists, with the survival of the one seeming to require sacrifice of the other. Authors in the tradition of ordoliberalism have celebrated the Europeanization process because it seemed to ultimately disconnect constitutionalism from democratic practice and to firmly entrench a logic of market evolution that marginalizes politics. Social democrats, by contrast, have come to believe that democracy can only flourish if the solidary politics of the nation retains its sovereignty against cosmopolitan, ‘constitutional’ intrusions from without. Proposals to deepen constitutional integration therefore give rise to the social-democratic objection. This chapter offers a stylized account of both views, which more or less mirror one another. This chapter then also provides an in-depth analysis of the CJEU’s jurisprudence in various domains regarding the efficacy of the Charter of Fundamental Rights of the EU (CFREU) in European private law: employment law and unfair terms in consumer contracts in particular. The chapter concludes that, contrary to expectations and concerns about a constitutional asymmetry between economic freedoms and fundamental social rights, the CJEU has in fact in many cases raised the standard of protection beyond the standard envisaged by national legal orders, thereby unblocking development.


2020 ◽  
Vol 21 (3) ◽  
pp. 436-458
Author(s):  
Vladislava Stoyanova

AbstractAccording to EU policy documents, “[s]aving lives of people in distress is a primary goal of EU action in relation to managing the EU external borders.” The EU preferred strategy to achieve this objective is to take measures against human smuggling—including the establishment of cooperation with third countries—ostensibly so that migrants are contained and their irregular movement is prevented. This Article examines whether this strategy complies with the positive obligations corresponding to the right to life as enshrined in Article 2 of the EU Charter of Fundamental Rights. After considering any formal obstacles that might prevent the activation of the Charter, this Article clarifies the factors that determine the scope of these positive obligations. Procedural and substantive obligations are then distinguished. The procedural positive obligation demands that the EU and its Member States (MS) consider alternatives to the measures of containment. Due to difficulties in assessing the reasonableness of such alternatives, the EU and the MS are also under the positive obligation to initiate studies that can provide reliable evidence that alternative measures—such as the possibility of issuing humanitarian visas—would be too burdensome. As to the substantive positive obligation corresponding to the right to life, this Article will argue that the EU and the MS need to be attentive about the cumulative outcome of their migration policies. The more successful they are in their indiscriminate containment policies—and the more unlikely any protection possibilities in the region of containment—the more likely it is that the positive obligation to protect life will remain unfulfilled.


2013 ◽  
Vol 9 (1) ◽  
pp. 73-101 ◽  
Author(s):  
Herwig C.H. Hofmann ◽  
C. Mihaescu

Charter of Fundamental Rights of the EU – Multiple sources of fundamental rights in the EU legal system – Non-hierarchical, pluralistic understanding of their interrelationship – Case study: the right to good administration – Difficulties in defining the scope of the right to good administration under the Charter and that of the right to good administration as a general principle of EU law – Adoption of a pluralistic understanding of the EU fundamental rights’ sources allows for a clarification and improved understanding of the individual's rights in the EU legal system


2017 ◽  
Vol 107 ◽  
pp. 11-25
Author(s):  
Marta De Bazelaire De Ruppierre

THE RIGHT TO PRIVACY OF LEGAL PERSONS DURING THE EUROPEAN COMMISSION’S INSPECTIONSThe paper aims to discuss the application of the Charter of Fundamental Rights by the EU institutions in competition law proceedings, showing as an example the respect for the right to privacy of undertakings during the inspections carried out by the European Commission. Although exercising the control powers of the Commission potentially collides with a number of fundamental rights expressed in the Charter, it is the analysis of Art. 7 CFR that allows to depict the evolution of the EU’s approach to privacy of legal persons, showing the accompanying judicial dialogue, or lack thereof, between the European Court of Human Rights and the Court of Justice of the EU. The article short-defines the dawn raids, examines the application of Article 7 CFR to legal persons, highlighting the aspects of protection of domicile and secrecy of correspondence, compares the standards provided by ECHR and EU law, pondering also on how the CFR guarantees can be provided and effectively controlled. It also reflects on the issue whether the Court of Justice has a forerunner role in promoting fundamental rights of undertakings in matters of competition law.


2019 ◽  
Vol 3 (2) ◽  
pp. 6-17
Author(s):  
Réka Friedery

Family reunification is defined by primary and secondary EU law and by the case law of the CJEU. The cornerstones are the Charter of Fundamental Rights encompasses the principle of the respect of family life and the fundamental European standards for family reunification of third-state nationals are based in the Council Directive on the Right to Family Reunification. The EU directive explicitly confirms among others that family reunification is a necessary way of making family life possible. The article analyses the way the jurisdiction of the CJEU widens the notion of family reunification and how it offers more realistic picture for the growing importance of family reunification.


2019 ◽  
Vol 3 (2) ◽  
pp. 4-19
Author(s):  
Luis Jimena Quesada

The author highlights the paradoxical evolution of CJEU’s case-law in the field of social rights and how in the past, it has played a praetorian role in a context of implied powers and modest EU primary legal provisions whereas now, it is showing clear self-restraint under explicit competences and an evolved EU primary law [including the Charter of Fundamental Rights (CFREU)]. From this perspective, the author proposes the opening of the CJEU to the new framework of the European Pillar of Social Rights, as part of the broader Turin process for the European Social Charter, through positive judicial willingness (by taking into account the synergies between the EU and the Council of Europe – including the case-law from the European Committee of Social Rights).


2019 ◽  
Vol 49 (3) ◽  
pp. 285-317
Author(s):  
Niall O’Connor

Abstract Just how significant is the freedom of contract found in Article 16 of the EU Charter of Fundamental Rights for the regulation of the employment relationship? For the first half of its existence, few could have foreseen that Article 16 would soon be at the centre of debates surrounding the place of business freedoms within EU employment law. This has changed in the wake of a number of controversial decisions in which the Court of Justice of the EU relied on Article 16 to undermine the effectiveness of employee-protective legislation. The article begins by setting out the nature of freedom of contract in EU law and its effects in the employment context. This is followed by a consideration of the relationship between the general principles and the Charter. Critical Legal Studies is relied on to show that existing arguments as to the use of Article 16 as a radical tool in the employment context have been both exaggerated and underplayed. Finally, potential counterweights to freedom of contract are examined, notably the right to work as both a general principle and Charter right.


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