scholarly journals Beneficiario efectivo de los intereses, abuso de derecho y libre circulación de capitales: a propósito de la STJUE de 26 de febrero de 2019 = Beneficial owner of interests, abuse of rights and free movement of capitals: by purpose of The Judgment Of The Court 26 February 2019

2020 ◽  
Vol 12 (1) ◽  
pp. 550
Author(s):  
Carlos María López Espadafor ◽  
David García Guerrero
Keyword(s):  
European Union ◽  
General Principle ◽  
Free Movement ◽  
European Union Law ◽  
Member States ◽  
Grand Chamber ◽  
A Company ◽  
Free Movement Of Capital

Resumen: La STJUE de 26 de febrero de 2019 puede aportar herramientas útiles a las Administraciones tributarias de los Estados miembros para interpretar y aplicar el Derecho de la Unión Europea en materia de exención en origen de los intereses que se satisfacen por una entidad a otra al amparo de la Directiva 2003/49. El punto clave es determinar si una sociedad es beneficiario efectivo de los intereses. Esta Sentencia delimita escenarios en los que existe abuso de derecho frente a los supuestos en que simplemente no se da la condición de beneficiario efectivo. Se subrayan ciertas situaciones en las que se ha violado la libre circulación de capitales.Palabras clave: beneficiario efectivo, abuso de derecho, principio general de prohibición de prácticas abusivas, libre circulación de capitales.Abstract: The Judgment Of The Court (Grand Chamber) 26 February 2019 can contribute useful tools to the Tax Administrations of the Member States when interpreting and applying European Union law in respect of exemption of interest and royalty payments which are satisfied by one entity to another one according to the Directive 2003/49. The key point is to determine if a company is a beneficial owner of the interests. This Judgment provides arrangements in which there is abuse of rights against the cases where the beneficial owner condition simply does not exist. It highlights certain situations in which the free movement of capital has been violated.Keywords: beneficial owner, abuse of rights, general principle prohibiting abuse, free movement of capital.

Recent Golden Share Cases in the Jurisprudence of the Court of Justice of the European Union

2015 ◽  
Vol 16 (5) ◽  
pp. 1099-1130 ◽  
Author(s):  
Tamás Szabados
Keyword(s):  
European Union ◽  
Case Law ◽  
Free Movement ◽  
The European Union ◽  
Freedom Of Establishment ◽  
Member States ◽  
Golden Share ◽  
Court Of Justice ◽  
Special Rights ◽  
Free Movement Of Capital

AbstractIn several golden share cases, the Court of Justice of the European Union (the “Court”) condemned Member States for reserving certain special rights in privatized companies for themselves. In spite of the Court's consistently strict approach in the golden share cases, the more recent golden share judgments demonstrate that the Court's practice is not free from uncertainties. In its case law, the Court seems to hesitate between the application of the freedom of establishment and the free movement of capital. Additionally, it is not entirely clear which measures are caught by provisions on the freedom of establishment and the free movement of capital.

20. Free movement of payments and capital

2017 ◽  
Author(s):  
Lorna Woods ◽  
Philippa Watson ◽  
Marios Costa
Keyword(s):  
European Union ◽  
Financial Crisis ◽  
Monetary Union ◽  
The Other ◽  
Free Movement ◽  
The European Union ◽  
Member States ◽  
Court Of Justice ◽  
Free Movement Of Capital

This chapter examines the rules concerning free movement of payment and capital within the European Union provided in Articles 63–6 Treaty on the Functioning of the European Union (TFEU). It explains the scope of and exceptions to the free movement of capital. The chapter also considers restrictions on free movement of capital between Member States and third countries. It highlights the willingness of the Court of Justice (CJ) to borrow principles from the other freedoms. This chapter also considers briefly the provisions relating to monetary union and the developments in the light of the financial crisis.

scholarly journals Inkorporacja acquis Schengen do prawa Unii Europejskiej i prawa krajowego państw członkowskich

2019 ◽  
Vol 3 ◽  
pp. 69-84 ◽  
Author(s):  
Artur Gruszczak
Keyword(s):  
European Union ◽  
Free Movement ◽  
The European Union ◽  
European Union Law ◽  
Member States ◽  
Internal Security ◽  
Eu Member States ◽  
Political Analysis ◽  
Free Movement Of Persons ◽  
The Eu

This article takes up in the form of an interdisciplinary legal and political analysis the issue of the incorporation of the Schengen acquis into European Union law and the national legal systems of the EU member states in the light of the concept of a hybrid system of territorial governance. Accordingly, the Schengen acquis stimulated the process of intersecting the interests of internal security and the protection of Member States’ borders with the supranational ideological imperative with regard to the principle of free movement of persons. The argument developed in this article is that the incorporation of the Schengen acquis into EU law consolidated hybridity of the legal and institutional construction of the EU after the Amsterdam Treaty as a result of the contradiction between the logic of political bargain at the intergovernmental level and the vertical spillover generated at the supranational level in the institutional and decision-making dimensions. The conclusions point to the emergence, as a result of “schengenisation”, of the area of freedom, security and justice in the EU, in which the principle of free movement of people brought about diversification of the states’ adaptation mechanisms in relation to the ideologically determined project of transformation of the system of management of the territory and borders within the European Union.

La responsabilidad de los diarios digitales por los comentarios de sus usuarios

2014 ◽  
pp. 425-452
Author(s):  
M.ª Nieves ARRESE IRIONDO
Keyword(s):  
European Union ◽  
Human Rights ◽  
Freedom Of Speech ◽  
European Union Law ◽  
Member States ◽  
Derechos Humanos ◽  
European Court ◽  
Grand Chamber ◽  
Digital Newspapers

RESUMEN: Una de las caracteristicas de los diarios digitales es que permiten que los usuarios introduzcan comentarios en sus plataformas. La normativa comunitaria, y en su desarrollo, la interna de cada Estado, especifican en que supuestos los diarios estan exentos de responsabilidad por el tenor de dichos comentarios. No obstante, una sentencia de la Seccion Primera del Tribunal Europeo de Derechos Humanos ha cuestionado los citados supuestos al llevar a cabo una interpretacion distinta. Las reacciones a dicha sentencia por parte de asociaciones en defensa de la libertad de expresion no se han hecho esperar, y el planteamiento del asunto ante la Gran Sala del Tribunal de Estrasburgo abre una nueva oportunidad para que reconsidere su postura y dicte un pronunciamiento acorde con la normativa de la Union. LABURPENA: Egunkari digitalen ezaugarria da erabiltzaileek iruzkinak sar ditzaketela haien plataformetan. Europar Batasuneko araudiak, eta hori garatuz, Estatu bakoitzekoek, zehazten dute zein kasutan ez diren egunkari digitalak iruzkin horiengatik erantzule izango. Hala ere, Giza Eskubideen Europar Auzitegiaren Lehenengo Atalak emandako epai batek kasu horiek zalantzan jarri ditu beste bat izan baita egin duen interpretazioa. Adierazpen-askatasunaren aldeko erakundeek epai horren aurka erreakzionatu dute, eta uzia Estrasburgoko Auzitegiaren Areto Nagusiaren aurrean planteatu denez, aukera berria ireki da bere jarrera berriz pentsatu eta Europar Batasuneko araudiarekin bat etorriko den ebazpena emateko. ABSTRACT: Digital newspapers allow users to include their own comments. European and Member States’ laws specify in which cases those newspapers are exempted from liability owing to those opinions. However, the European Court of Human Rights (First Section) has questioned those exemptions. Freedom of speech associations have criticized the ECHR’s standpoint. In fact, an appeal is pending before the Grand Chamber of the ECHR providing a fresh opportunity to amend the current interpretation of applicable laws and adopt a position much closer to European Union law.

scholarly journals Obrót nieruchomościami rolnymi w świetle traktatowej swobody przepływu kapitału – rozważania na gruncie orzecznictwa Trybunału Sprawiedliwości Unii Europejskiej

2020 ◽  
pp. 37-46
Author(s):  
Beata Włodarczyk
Keyword(s):  
European Union ◽  
National Level ◽  
Case Law ◽  
Free Movement ◽  
General Interest ◽  
The European Union ◽  
Member States ◽  
Eu Member States ◽  
Court Of Justice ◽  
Free Movement Of Capital

The aim of the article is to outline the legal issues of trading in agricultural property in the European Union, which is entirely subject to basic treaty rules. The free movement of capital, regulated in Article 63 of the Treaty on the Functioning of the European Union, is of particular importance in relation to cross-border operations connected with trading in agricultural property. Therefore the legislation in force and applicable in EU Member States should ensure that citizens of other Member States have the possibility of exercising this freedom. However, the free movement of capital is not absolute. In the light of the established case-law of the Court of Justice of the European Union, regulations limiting free movement of capital may be introduced at national level, provided that they pursue general interest objectives and comply with the principles of proportionality and non-discrimination.

scholarly journals FREE MOVEMENT OF PEOPLE IN THE EUROPEAN UNION AND RECOGNITION OF SAME-SEX MARRIAGES ON THE EXAMPLE OF POLAND, IRELAND AND FRANCE

2021 ◽  
pp. 29-37
Author(s):  
Karolina BICZ
Keyword(s):  
European Union ◽  
Free Movement ◽  
The European Union ◽  
Same Sex ◽  
European Union Law ◽  
Member States ◽  
European Court ◽  
Free Movement Of Persons ◽  
The Right ◽  
The Impact

The article presents the issue of the free movement of persons in the European Union in the field of same-sex marriage rights, taking into account comparative elements. The research presents provisions of the European Union, as well as internal regulations in force in France, Ireland and Poland. The article discusses the approach to the analysed issue at the level of EU regulations and internal regulations of the examined Member States. Moreover, the interaction between EU and national regulations is an important research point. Besides the article shows case variants concerning the recognition of same-sex relationships due to the legal and ideological conditions in the analysed countries Also, the article analyses the impact and importance of the Court of Justice of the European Union and the European Court of Human Rights for the studied topic. In addition, the study takes into consideration the impact of constitutional provisions on the legalization of homosexual couples in the analysed countries. The article is divided into parts covering the following issues: free movement of persons in the European Union, the right to family reunification of European Union citizens, relations between European Union law and the internal law of the Member States, recognition of same-sex marriages in France, Ireland and Poland, and summary. The opinions of A. Tryfonidou, H. Verschueren, P. Tulea and M. Bell were included in the study due to their importance to the research are.

18. Free movement of payments and capital

2020 ◽  
pp. 417-435
Author(s):  
Marios Costa ◽  
Steve Peers
Keyword(s):  
European Union ◽  
Financial Crisis ◽  
The Other ◽  
Free Movement ◽  
The European Union ◽  
Member States ◽  
Rule Of Reason ◽  
Court Of Justice ◽  
Economic Union ◽  
Free Movement Of Capital

This chapter examines the rules concerning free movement of payment and capital within the European Union provided in Articles 63, 64, 65 and 66 of the Treaty on the Functioning of the European Union (TFEU). It explains the scope of and derogations to the free movement of capital. The chapter also considers restrictions on free movement of capital between Member States and third countries. It highlights the willingness of the Court of Justice (CJ) to borrow principles (i.e. rule of reason) from the other freedoms. This chapter also considers briefly the provisions relating to monetary and economic union and the developments in the light of the financial crisis.

scholarly journals Obrót nieruchomościami w Unii Europejskiej wobec swobody przepływu kapitału

Prawo ◽  
2017 ◽  
Vol 323 ◽  
pp. 185-197
Author(s):  
Andrzej Borkowski
Keyword(s):  
European Union ◽  
Free Movement ◽  
The European Union ◽  
Real Property ◽  
Member States ◽  
Factors Affecting ◽  
The Public ◽  
The Will ◽  
The Common ◽  
Free Movement Of Capital

Real property trade in the European Union and free movement of capitalThe subject matter of this article is to selectively discuss the basic factors affecting the freedom of real property trade within the common market of the European Union. The guaranties secur­ing thefreedom to acquire by union foreigners real property in the member states follow directly from the provisions of TFEU. The set of treaty regulations relating to internal market freedoms holds a key role in the process of realising the fundamental purposes of the European Union. The free movement of capital has profound meaning for the realisation of all the treaty freedoms. Deviations from the rule, which allow for limiting the freedom and which result from the will of the member states, are acceptable within the legal system of the European Union only in exceptional circum­stances provided by that law. There are two groups of conditions required for alawful deviation from the rule of the free movement of capital. The first group covers the considerations resulting directly from the Treaty. The second includes the circumstances deemed lawful pursuant to the for­mula of imperative requirements of the public interest.

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 Google Ireland Case and the Legal Battle over Digital Taxes in the European Union

2021 ◽  
Vol 14 (1) ◽  
pp. 209-220
Author(s):  
Giulio Allevato ◽  
Fernando Pastor-Merchante
Keyword(s):  
European Union ◽  
Digital Economy ◽  
Free Movement ◽  
Preliminary Ruling ◽  
The European Union ◽  
Topical Issue ◽  
Member States ◽  
Court Of Justice ◽  
Legal Battle ◽  
The Way

The preliminary ruling of the Court of Justice of the European Union in the Google Ireland case turned on the compatibility with the rules on free movement of some of the administrative arrangements put in place by Hungary in order to administer its controversial advertisement tax (namely, the obligation to register and the penalties attached to the failure to comply with that obligation). The preliminary ruling offers some interesting insights on the way in which the Court assesses the compatibility with the freedom to provide services of national administrative arrangements aimed at ensuring the effective collection of taxes. This is a topical issue in the context of the recent efforts made by Member States to tax the digital economy more effectively.

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