scholarly journals Tax justice issues in the European Union = Cuestiones de justicia tributaria en la Unión Europea

2019 ◽  
Vol 11 (2) ◽  
pp. 230
Author(s):  
Carlos María López Espadafor
Keyword(s):  
European Union ◽  
Constitutional Law ◽  
Technical Development ◽  
Tax Law ◽  
The European Union ◽  
Member States

Abstract: One of the basic preliminary issues that would contribute to a better development of EU Tax Law should consist on a definition, within its own judicial discipline, of the material principles of Tax Justice. We cannot expect to make progress in the technical development of the community tax rules and in the enlargement of their scope of action, without having previously defined certain taxation parameters. These, in turn, could be seen as a reassurance by the taxpayers of the various Member States of the European Union regarding its tax rules. It should be able to define some principles that were somewhat similar to those included in the Constitutions or the Constitutional Law of the various member States.Keywords: law, European Union, states, tax justice, European taxpayers.Resumen: Una de las cuestiones preliminaries básicas que contribuirían a un mejor desarrollo del Derecho Tributario de la Unión Europea, sería la concreción de una definición, sin perjuicio de su propia disciplina jurisprudencial, de los principios materiales de justicia tributaria. No podemos pretender progresar en el desarrollo técnico de las normas tributarias comunitarias y en una ampliación del alcance de su actuación sin haber definido previamente ciertos parámetros tributarios. Éstos, a su vez, podrían verse como una garantía para los contribuyentes de los Estados miembros de la Unión Europea con respecto a sus Ordenamientos jurídico-tributarios internos. Esto podría desembocar en la definición de algunos principios que en cierto modo serían paralelos a los recogidos en las Constituciones de los Estados miembros.Palabras clave: derecho, Unión Europea, estados, justicia tributaria, contribuyentes europeos.

scholarly journals ECONOMIC SECURITY OF THE EUROPEAN UNION IN THE LIGHT OF THE DIGITAL BUSINESS MODELS APPLIED BY THE MULTI-NATIONAL ENTERPRISES

2018 ◽  
Vol 14 (2) ◽  
pp. 409-424
Author(s):  
Artur TIM
Keyword(s):  
European Union ◽  
European Commission ◽  
Business Models ◽  
Economic Security ◽  
Tax Planning ◽  
Tax Law ◽  
The European Union ◽  
Member States ◽  
Digital Business Models ◽  
Source State

The issue of economic security and fiscal matters are closely connected to each other, especially taking into account the massive non-taxation of the digital business models, which can be observed in the present economic reality. The non-effective taxation of the digital business models together with fiscal losses caused by this phenomenon are nowadays as high on the international, political agenda as e.g. climate change. European Union has been even called as “vulnerable” to tax planning activities, made by digital enterprises. The essence of the discussed in the Article issue is that the fundamental rules of the international tax law were created in the late 19th century and well-established during the 20th century – in the reality, in which the digital business models could not have been even predicted. As a result of application of these outdated rules, the income generated in the source state cannot be there taxed. Furthermore, this activity does not constitute a breach of tax law and cannot be perceived as tax evasion or tax avoidance. The European Commission initiated the proceedings against Ireland for illegal state aid, received by Apple in the amount of 13 billion EUR (taxes unpaid in relation to transfer pricing rules, unlawfully approved by the Irish tax authorities). Almost at the same time, as a result of D. Trump’s tax reform, Apple agreed to pay voluntary in the U.S. 38 billion USD in taxes, invest350 billion USD and create there over 20.000 jobs. In Spring 2018, as a result of the demand requested by the Member States, the European Commission presented a project to overcome non-effective taxation of the digital business models in the European Union. However, the adoption of the project is unlikely to happen– for the reason of the requirement to reach unanimity between states (until now some states expressed objections or even rejected the project), as well as grounding the long-term solution on the idea, which has already been rejected by the Member States in 2011.In the article the Author describes the reasons for a lack of effective taxation of the digital business models in the source state, outlines the essence of the economic security and influence on it made by the tax planning schemes, applied by digital enterprises, as well as drafts the particular position of the Multi-National Enterprises in the post-globalised world. In the article are also presented means of reaction, coined on the international and European level to overcome that challenge, posed before the modern societies. The Author stresses also that having regard these particularities of the income taxation, in the international tax law doctrine more and more often the idea of abolishing income taxes is taken into consideration, especially in relation to the CIT (corporate income tax).

scholarly journals La Unión Europea como organización política = The European Union as a political organization

2013 ◽  
pp. 205
Author(s):  
Manuel Medina Ortega
Keyword(s):  
European Union ◽  
International Society ◽  
International Organizations ◽  
Constitutional Law ◽  
Political Organization ◽  
The European Union ◽  
Member States ◽  
Traditional Structure ◽  
Political Structures ◽  
Union Structure

La Unión Europea no es un Estado. Es una nueva forma de organización política. Está integrada por Estados independientes y soberanos. Ahora bien, al igual que otras organizaciones internacionales, las competencias soberanas de los Estados se encuentran limitadas por las exigencias de cooperación que impone la sociedad internacional de nuestro tiempo. En el caso de la Unión Europea, la limitación de las competencias estatales se encuentra reforzada por la simbiosis de dos estructuras políticas diferentes, la tradicional de los Estados miembros y la nueva estructura que constituye la Unión. El Derecho constitucional de los Estados miembros se encuentra, por ello, condicionado por los desarrollos del Derecho supranacional.The European Union is not a State. It is a new kind of political organization. It is made up of independent and sovereign States. In any case, like other international organizations, the sovereign powers of its Member States are limited by the cooperation requirements imposed upon them by the international society in our times. In the case of the European Union, the limits imposed upon the sovereign powers of the Member States are further reinforced by the symbiosis of two separate political structures: the traditional structure of the Member States and the new Union structure. The Constitutional Law of the Member States is thus conditioned by the development of the supranational Law of the Union.

An Introduction to the Series

2011 ◽  
Vol 7 (2) ◽  
pp. 267-271
Author(s):  
JHR
Keyword(s):  
European Union ◽  
United Kingdom ◽  
The Netherlands ◽  
Constitutional Law ◽  
The European Union ◽  
Alphabetical Order ◽  
Member States ◽  
The United Kingdom

Seven of the member states of the European Union are monarchies. They are, in alphabetical order, Belgium, Denmark, Luxembourg, the Netherlands, Spain, Sweden and the United Kingdom. It is to these European monarchies that the European Constitutional Law Review dedicates a series of articles. Its aim is to find answers to questions regarding their current organization and legitimation, the (remaining) monarchical competences or powers and the republican ‘opposition’. The overriding aim is to see what the Union means for them and how monarchies can survive constitutionally in the European Union (if at all).

Political aspects of security of the European Union Member States

2020 ◽  
pp. 97-105
Author(s):  
Aleksandra Kusztykiewicz-Fedurek
Keyword(s):  
European Union ◽  
Negative Impact ◽  
The European Union ◽  
Member States ◽  
Eu Member States ◽  
Political Security ◽  
New Institutions ◽  
The Stability ◽  
Key Aspects ◽  
The Eu

Political security is very often considered through the prism of individual states. In the scholar literature in-depth analyses of this kind of security are rarely encountered in the context of international entities that these countries integrate. The purpose of this article is to draw attention to key aspects of political security in the European Union (EU) Member States. The EU as a supranational organisation, gathering Member States first, ensures the stability of the EU as a whole, and secondly, it ensures that Member States respect common values and principles. Additionally, the EU institutions focus on ensuring the proper functioning of the Eurozone (also called officially “euro area” in EU regulations). Actions that may have a negative impact on the level of the EU’s political security include the boycott of establishing new institutions conducive to the peaceful coexistence and development of states. These threats seem to have a significant impact on the situation in the EU in the face of the proposed (and not accepted by Member States not belonging to the Eurogroup) Eurozone reforms concerning, inter alia, appointment of the Minister of Economy and Finance and the creation of a new institution - the European Monetary Fund.

Foreign Affairs Federalism in the European Union

2019 ◽  
pp. 331-351
Author(s):  
Robert Schütze
Keyword(s):  
European Union ◽  
International Law ◽  
Legal Order ◽  
Foreign Affairs ◽  
The European Union ◽  
Member States ◽  
European Court ◽  
Treaty Of Rome ◽  
Formed Part ◽  
Mixed Agreements

The European Union was born as an international organization. The 1957 Treaty of Rome formed part of international law, although the European Court of Justice was eager to emphasize that the Union constitutes “a new legal order” of international law. With time, this new legal order has indeed evolved into a true “federation of States.” Yet how would the foreign affairs powers of this new supranational entity be divided? Would the European Union gradually replace the member states, or would it preserve their distinct and diverse foreign affairs voices? In the past sixty years, the Union has indeed significantly sharpened its foreign affairs powers. While still based on the idea that it has no plenary power, the Union’s external competences have expanded dramatically, and today it is hard to identify a nucleus of exclusive foreign affairs powers reserved for the member states. And in contrast to a classic international law perspective, the Union’s member states only enjoy limited treaty-making powers under European law. Their foreign affairs powers are limited by the exclusive powers of the Union, and they may be preempted through European legislation. There are, however, moments when both the Union and its states enjoy overlapping foreign affairs powers. For these situations, the Union legal order has devised a number of cooperative mechanisms to safeguard a degree of “unity” in the external actions of the Union. Mixed agreements constitute an international mechanism that brings the Union and the member states to the same negotiating table. The second constitutional device is internal to the Union legal order: the duty of cooperation.

Review by Constitutional Courts of the Obligation of National Courts of Last Instance to Refer a Preliminary Question to the Court of Justice of the EU

2015 ◽  
Vol 16 (6) ◽  
pp. 1663-1700 ◽  
Author(s):  
Clelia Lacchi
Keyword(s):  
European Union ◽  
Eu Law ◽  
The European Union ◽  
Constitutional Courts ◽  
Member States ◽  
Constitutional Review ◽  
National Courts ◽  
Court Of Justice ◽  
Judicial Remedy ◽  
The Eu

The Constitutional Courts of a number of Member States exert a constitutional review on the obligation of national courts of last instance to make a reference for a preliminary ruling to the Court of Justice of the European Union (CJEU).Pursuant to Article 267(3) TFEU, national courts of last instance, namely courts or tribunals against whose decisions there is no judicial remedy under national law, are required to refer to the CJEU for a preliminary question related to the interpretation of the Treaties or the validity and interpretation of acts of European Union (EU) institutions. The CJEU specified the exceptions to this obligation inCILFIT. Indeed, national courts of last instance have a crucial role according to the devolution to national judges of the task of ensuring, in collaboration with the CJEU, the full application of EU law in all Member States and the judicial protection of individuals’ rights under EU law. With preliminary references as the keystone of the EU judicial system, the cooperation of national judges with the CJEU forms part of the EU constitutional structure in accordance with Article 19(1) TEU.

scholarly journals European Regional Inequalities: The Other Face of Development

2017 ◽  
Vol 9 (4) ◽  
pp. 163
Author(s):  
Celeste Perrucchini ◽  
Hiroshi Ito
Keyword(s):  
European Union ◽  
Empirical Evidence ◽  
Capita Income ◽  
Relevant Literature ◽  
Point Of View ◽  
The European Union ◽  
Per Capita Income ◽  
Member States ◽  
Eu Member States ◽  
Per Capita

Empirical evidence suggests an overall convergence in terms of GDP and per capita income occurring among the European Union (EU) Member States. Nevertheless, economic inequalities have been increasing at the regional level within European Union countries. Through the review of relevant literature, this study analyzes the increasing inequalities from an economical point of view, focusing on Italy and the UK as examples. First, a general overlook of the empirical evidence of the GDP and per capita income at national and sub-national levels will be presented. Second, an explanation of the possible causes of the results will be proposed through the use of economical and sociological theories. The findings of this research might uncover the relative inefficacy of EU Cohesion policies and point towards the necessity for deeper and more thoughtful measures to continue the convergence of Member States while preserving internal equilibria. This paper ends with discussions for the future directions of the EU.

scholarly journals Assessing the Level of Renewable Energy Development in the European Union Member States. A 10-Year Perspective

Energies ◽  
2021 ◽  
Vol 14 (13) ◽  
pp. 3765
Author(s):  
Jarosław Brodny ◽  
Magdalena Tutak ◽  
Peter Bindzár
Keyword(s):  
European Union ◽  
Economic Development ◽  
Renewable Energy ◽  
Energy Development ◽  
The State ◽  
The European Union ◽  
Member States ◽  
Current State ◽  
Renewable Energy Development ◽  
European Union Countries

The global economic development is, to a great extent, dependent on access to large amounts of cheap energy sources. The growing social awareness of ecology and the enormous damage to the Earth’s ecosystem due to the production of energy from conventional sources have forced fundamental changes in the energy sector. Renewable energy is considered to be an opportunity for such changes. The current state of the art allows such changes to be made without restricting economic development. Therefore, activities related to the energy transition are being taken all over the world. The European Union has definitely managed to achieve the most tangible effects in this regard. This article presents the findings of the research aimed at presenting the current state of renewable energy in the European Union and analyzing the changes reported in this sector in the last decade. The research was carried out using a selected set of 11 indicators characterizing renewable energy in individual countries. These indicators were selected on the basis of literature review and own studies of the state of renewable energy and its development prospects. Based on these indicators, changes in the energy structure of individual European Union countries between 2008–2018 were determined. The study is divided into two main stages. The principal components analysis (PCA) was used for the first analysis. In turn, the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) was adopted to assess the level of renewable energy development in the European Union countries. Both these methods and the extended statistical analysis were applied to determine the state of renewable energy development in the European Union countries in the studied period and to divide the Member States into classes with different levels of development. The results of the study showed that the EU countries are characterized by significant differences in the development of RES during the period in question. The unquestionable leaders in this respect are Sweden, Austria, Finland, and Latvia. Based on the findings, it is possible to evaluate the effects of activities related to renewable energy development and to prepare assumptions for future activities. Additionally, both the research and its findings broaden the knowledge of the directions of renewable energy development in individual European Union countries. This is particularly important in the context of changes related to the need to reduce harmful substance emissions and the implementation of the European Green Deal idea.

scholarly journals The Impact of the Introduction of Uniform European Collective Action Clauses on European Government Bonds as a Regulatory Result of the European Sovereign Debt Crisis

2020 ◽  
Vol 14 (1) ◽  
pp. 1
Author(s):  
Nicoletta Layher ◽  
Eyden Samunderu
Keyword(s):  
European Union ◽  
Sovereign Debt ◽  
Debt Crisis ◽  
Sovereign Debt Crisis ◽  
The European Union ◽  
Bond Yields ◽  
Member States ◽  
Sovereign Bond ◽  
European Sovereign Debt Crisis ◽  
Collective Action Clauses

This paper conducts an empirical study on the inclusion of uniform European Collective Action Clauses (CACs) in sovereign bond contracts issued from member states of the European Union, introduced as a regulatory result of the European sovereign debt crisis. The study focuses on the reaction of sovereign bond yields from European Union member states with the inclusion of the new regulation in the European Union. A two-stage least squares regression analysis is adopted in order to determine the extent of impact effects of CACs on member states sovereign bond yields. Evidence is found that CACs in the European Union are priced on financial markets and that sovereign bond yields do respond to the inclusion of uniform CACs in the European Union.

Sign in / Sign up

Export Citation Format

Share Document