scholarly journals Contratos de compraventa de bienes (Directiva 2019/771) y suministro de contenidos o servicios digitales (Directiva 2019/770) – ámbito de aplicación y grado de armonización = Sale of goods (Directive 2019/771) and supply of digital content and digital services (Directive 2019/770) – scope and degree of harmonisation

2020 ◽  
Vol 12 (1) ◽  
pp. 930
Author(s):  
Jorge Morais Carvalho
Keyword(s):  
European Union ◽  
Contract Law ◽  
Digital Content ◽  
Official Journal ◽  
The European Union ◽  
Consumer Contract ◽  
Member States ◽  
European Consumer ◽  
Digital Services ◽  
Scope Of Application

Resumen: La Directiva 2019/770, relativa a determinados aspectos de los contratos de suministro de contenidos y servicios digitales, y la Directiva 2019/771, relativa a determinados aspectos de los contratos de compraventa de bienes, publicadas en el Diario Oficial de la Unión Europea en mayo de 2019, representan un hito muy importante en el Derecho contractual europeo en materia de consumo. En el presente texto se analiza el ámbito de aplicación de estos dos instrumentos jurídicos y se destaca el margen de arbitrio que tienen los Estados miembros, señalando los aspectos en los que habrá que modificar el Derecho nacional, en algunos casos reduciendo el nivel de protección de los consumidores.Palabras clave: consumidor, compraventa de bienes, contenido digital, servicio digital, Direc­tiva 2019/770, Directiva 2019/771.Abstract: Directive 2019/770 on certain aspects concerning contracts for the supply of digital content and digital services and Directive 2019/771 on certain aspects concerning contracts for the sale of goods, published in the Official Journal of the European Union in May 2019, represent a very impor­tant milestone in European consumer contract law. Throughout this text, an analysis is carried out of the scope of application of these two legal instruments, highlighting the margin of discretion that Member States have and pointing out aspects where national law will have to be modified, in some cases by re­ducing the level of consumer protection.Keywords: consumer, sales contract, digital content, digital services, Directive 2019/770, Di­rective 2019/771.

scholarly journals DIGITAL CONTENT CONTRACTS AND CONSUMER PROTECTION: STATUS QUO AND WAYS FURTHER

2021 ◽  
Author(s):  
Neda Zdraveva
Keyword(s):  
European Union ◽  
Digital Content ◽  
The European Union ◽  
Consumer Law ◽  
Digital Service ◽  
European Consumer ◽  
Digital Services ◽  
Full Harmonisation ◽  
Significant Acceleration ◽  
Contractual Rights

One of the effects of the COVID-19 crisis is the significant acceleration of e-commerce. The number of companies and the varieties of products in the online markets increased, as well as the numbers of consumers and consumers’ segments diversification. The e-commerce in pandemic times offered clear benefits and opportunities for the consumers. It also created situations where the lack of confidence in e-commerce may intensify. This comes from the consumers’ uncertainty on their key contractual rights and it is particularly a case when it comes to the contracts for supply of digital content and digital services. The European Union considered that legal certainty for consumers (and businesses) will increase by full harmonisation of key regulatory issues and that this would lead to growth of the potentials the e-commerce has on the common market. Aiming to achieve a genuine digital single market the Council of the European Union and the European Parliament in May 2019 have adopted the Directive (EU) 2019/770 on certain aspects concerning contracts for the supply of digital content and digital services (the "Digital Content Directive") and the Directive (EU) 2019/771 on certain aspects concerning contracts for the sale of goods (the "Sales of Goods Directive") that regulate the supply of digital content and digital services and sale of goods with digital elements, respectively. Both directives lay down specific rules on the conformity of digital content or a digital service i.e., goods with digital elements with the contract, remedies in the cases of a lack of conformity or a failure to supply, as well as the modalities for the exercise of those remedies. The paper analyses the mechanisms for regulation of the contracts for the supply of digital content and digital services and the specific rights and obligations of the parties to these contracts. The main objective of the research is to assess to which extent these mechanisms are novelty in the European Consumer Law and to examine the obstacles that the application of consumer law to digital content contracts may encounter.

scholarly journals Tax Absence in Relation to Taxation of Digital Services

2020 ◽  
Vol 5 (2) ◽  
pp. 5-16
Author(s):  
Tereza Čejková
Keyword(s):  
European Union ◽  
The European Union ◽  
Member States ◽  
Business Units ◽  
Digital Services

In the area of taxation of business corporations operating in several different countries, there is a problem arising with  he identification of the tax residence of the liable entity. With the expansion of the so-called digital business, where  entrepreneurs often do not have a physical headquarters or business units, this problem is becoming more common.  Efforts to introduce a digital tax within the Member States of the Organisation for Economic Co-operation and Development and the European Union are accompanied by efforts to address this issue through various legislative acts. This article explains how the problem of identifying tax residence arises, why it is undesirable and describes possible  solutions.

scholarly journals Constituent power, citizenship, and the European Union

2021 ◽  
Author(s):  
◽  
James Gallagher
Keyword(s):  
European Union ◽  
Participatory Democracy ◽  
Legal Framework ◽  
Citizen Involvement ◽  
Official Journal ◽  
The European Union ◽  
Constituent Power ◽  
Member States ◽  
Treaty Of Lisbon ◽  
The Eu

<p>The European Union (EU) has undergone constant political and economic integration since its inception in 1952. It has developed from a community in the aftermath of World War Two, into a Union of diverse states with its own political and legal system. It is the best example of international integration and co-operation in the world.  A number of treaties represent the primary law of the EU. The treaties represent the EU’s commitment to promote human rights, freedom, democracy, equality, and the rule of law. The Treaty of Lisbon¹ was introduced and adopted by the Member States to increase participatory democracy within the EU. Originally called the Reform Treaty, it amended the existing EU and EC treaties, providing the EU with the legal framework to meet the future challenges and to respond to the increasing demands of the citizens’ for a more transparent and open institution.  The European Parliament is the only directly elected institution of the EU, and traditionally had the least amount of power of the EU institutions. The Lisbon Treaty attempted to address the so-called democratic deficit through a range of institutional reforms that recognised the importance of European citizen involvement in the EU. Citizen involvement in the EU has also been increased through the implementation of the European Citizens’ Initiative (ECI). The ECI represents a further step towards the EU becoming a true participatory democracy.  This purpose of this paper is to critically assess the democratic involvement of European citizens in the operation of the EU, and how the constitutional foundation of the EU provides for this involvement. The paper will seek to answer to what extent European Citizens’ have the ability to affect real and meaningful change upon the EU, a power that currently sits with the governments of Member States.  Democracy is often associated with the power of the citizens to affect change in the institutions that govern them. The theory of constituent power goes one step further and argues that it gives citizens the ability to alter not only the governing institutions, but the also the power that those institutions exercise. This begins with an introduction of the main institutions of the EU, before moving to discuss the theory of constituent power, before assessing what factors would be necessary for constitutent power to be successful in the EU.  ¹ Official Journal of the European Union 2007 No C 306/1 (herein after referred to as the Treaty of Lisbon). Adopted 2008, entered into force 1 December 2009.</p>

scholarly journals From Print to Digital, from Document to Data: Digitalisation at the Publications Office of the European Union

2020 ◽  
Vol 4 (1) ◽  
pp. 203-216
Author(s):  
Valérie Schafer
Keyword(s):  
European Union ◽  
Official Journal ◽  
The European Union ◽  
Documentation System ◽  
Member States ◽  
Eu Member States ◽  
Complex Ecosystem ◽  
Optical Discs ◽  
Transfer Of Information ◽  
The Eu

AbstractSince the 1970s, the Publications Office of the European Union, the official publisher of all the institutions and bodies of the EU, has had to adapt to a fast-changing situation as the number of EU Member States has grown and the number and nature of publications has evolved (including publishing public tenders of EU institutions and Member States in 1978 through a supplement to the Official Journal of the European Union and handling CELEX, an interinstitutional and multilingual automated documentation system for community law, in 1992). These changes occurred over several ages of computing. The computerisation of the Publications Office was primarily a response to the need for rationalisation and productivity, but the aim was also to gradually adapt to new types of document publication and consultation. These different stages of digitalisation required the constant transfer of information to a multitude of media. Supports, such as punched cards, optical discs and CD-ROMs, had varying life expectancies and are all evidence of attempts to digitise information before the Web.This evolution not only illustrates the need to constantly harmonise a large amount of information, it also highlights some continuities. It affects the management of information systems but also meets regularly updated standardisation, interoperability and sustainability needs within a complex ecosystem.

The Procedure before the Court of Justice

2021 ◽  
pp. 313-370
Author(s):  
Morten Broberg ◽  
Niels Fenger
Keyword(s):  
European Union ◽  
Preliminary Report ◽  
Official Journal ◽  
The European Union ◽  
Member States ◽  
Original Language ◽  
Court Of Justice ◽  
Subsequent Publication ◽  
Official Languages ◽  
The Eu

Chapter 10 contains an analysis of the procedure before the Court of Justice and discusses how written and oral observations may be presented. The chapter examines and explains the following stages: (i) translation of the reference into all the official languages, and the subsequent publication of a summary of the reference in the Official Journal of the European Union, (ii) notification of the reference to the parties to the main proceedings, the Member States, the EU institutions, the EFTA Surveillance Authority, Norway, Iceland, and Liechtenstein as well as, in some cases, other third countries, (iii) submission of written observations, (iv) translation of the written observations into French (working language of the Court of Justice) and appointment of a Judge-Rapporteur Advocates General, (v) notification of the written observations in their original language, in French and in the language of the case, (vi) drawing up of a Preliminary Report (rapport préalable), (vii) oral procedure, (viii) deliberation and voting by the judges and preparation of the judgment, and (ix) translation of the judgment.

scholarly journals Besteuerung digitaler Unternehmen – die schwierige Suche nach einem europäischen Ansatz

IG ◽  
2020 ◽  
Vol 43 (3) ◽  
pp. 169-185
Author(s):  
Daniel Klein ◽  
Christopher Ludwig ◽  
Christoph Spengel
Keyword(s):  
European Union ◽  
European Commission ◽  
The European Union ◽  
European Level ◽  
Tax Reforms ◽  
Member States ◽  
Digital Services ◽  
Permanent Establishment ◽  
Interim Measure

In March 2018, the European Commission introduced two Directive proposals to target tax challenges in the era of digitalization. The first Directive proposal suggests to introduce a digital services tax of 3 percent on gross revenues from digital services as an interim measure. The second one proposes as a long-term solution to extend the permanent establishment concept to create a virtual permanent establishment if a corporation has a “significant digital presence” in a country. So far, a lack of consensus among the member states of the European Union has made successful legislation on the European level unlikely. Despite the absence of an intra-community agreement, several member states have implemented the Directive proposal of a digital services tax with various adaptions unilaterally. These actions contradict the efforts to develop agreeable tax reforms on a multilateral level. The article at hand critically evaluates the current European reform proposals.

scholarly journals Constituent power, citizenship, and the European Union

2021 ◽  
Author(s):  
◽  
James Gallagher
Keyword(s):  
European Union ◽  
Participatory Democracy ◽  
Legal Framework ◽  
Citizen Involvement ◽  
Official Journal ◽  
The European Union ◽  
Constituent Power ◽  
Member States ◽  
Treaty Of Lisbon ◽  
The Eu

<p>The European Union (EU) has undergone constant political and economic integration since its inception in 1952. It has developed from a community in the aftermath of World War Two, into a Union of diverse states with its own political and legal system. It is the best example of international integration and co-operation in the world.  A number of treaties represent the primary law of the EU. The treaties represent the EU’s commitment to promote human rights, freedom, democracy, equality, and the rule of law. The Treaty of Lisbon¹ was introduced and adopted by the Member States to increase participatory democracy within the EU. Originally called the Reform Treaty, it amended the existing EU and EC treaties, providing the EU with the legal framework to meet the future challenges and to respond to the increasing demands of the citizens’ for a more transparent and open institution.  The European Parliament is the only directly elected institution of the EU, and traditionally had the least amount of power of the EU institutions. The Lisbon Treaty attempted to address the so-called democratic deficit through a range of institutional reforms that recognised the importance of European citizen involvement in the EU. Citizen involvement in the EU has also been increased through the implementation of the European Citizens’ Initiative (ECI). The ECI represents a further step towards the EU becoming a true participatory democracy.  This purpose of this paper is to critically assess the democratic involvement of European citizens in the operation of the EU, and how the constitutional foundation of the EU provides for this involvement. The paper will seek to answer to what extent European Citizens’ have the ability to affect real and meaningful change upon the EU, a power that currently sits with the governments of Member States.  Democracy is often associated with the power of the citizens to affect change in the institutions that govern them. The theory of constituent power goes one step further and argues that it gives citizens the ability to alter not only the governing institutions, but the also the power that those institutions exercise. This begins with an introduction of the main institutions of the EU, before moving to discuss the theory of constituent power, before assessing what factors would be necessary for constitutent power to be successful in the EU.  ¹ Official Journal of the European Union 2007 No C 306/1 (herein after referred to as the Treaty of Lisbon). Adopted 2008, entered into force 1 December 2009.</p>

Effet utile du contrôle préventif by Hybrid Legislative Procedures

2020 ◽  
Vol 28 (3) ◽  
pp. 470-482 ◽  
Author(s):  
Magdalena Skowron-Kadayer
Keyword(s):  
European Union ◽  
Internal Market ◽  
Point Of View ◽  
Official Journal ◽  
Careful Study ◽  
The European Union ◽  
Member States ◽  
National Budget ◽  
Legislative Procedures ◽  
Current Article

EU law has known coordination since its beginnings. A careful study of the Treaty on the Functioning of the European Union (in the following: Treaty or TFEU; see Official Journal No C 326 from 26 October 2012, pp. 0001– 0390) and numerous secondary law acts results in a variety of Member States’ obligations in connection with coordination. Through the years, relevant secondary legislation has been issued. In recent years, EU legislature has established new rules in sensitive – from Member States’ point of view – areas of national budget law. The coordination of budgetary policies constitutes both a new and a crucial instrument. Over the years, first the Contracting States and then EU legislature established tens of obligations to consult EU institutions on national draft laws. These mechanisms assume increasing importance. This very remarkable and at the same time under-discussed category deserves its own legal terms and definitions. The current article reviews legal uncertainties resulting from the application of procedural rules, suggests solutions, and coins new terms such as hybrid legislative procedures (Section 2) and effet utile du contrôle préventif (Section 3) that are crucial for a new dogmatic approach regarding the obligations to consult. Because national and EU legislative procedures overlap in the case of obligations to consult, many mistakes may occur at any stage. Current research tries to determine the consequences of violations of obligations to consult EU institutions on national legislative procedures (Section 4). In this respect, it deals with the settled case law of the Court of Justice of the European Union (hereinafter: Court or CJEU). The current article argues that the control of EU institutions over national law drafts is preventive and that the violation of a procedural obligation to consult can thus have only an indicative effect with regard to internal market disruption. New barriers to the internal market should not arise with the coming into force of a new law. This article introduces a new dogmatic approach towards obligations to consult, with the aim of avoiding legal uncertainty for national legislatures and practitioners.

Severe Regulations for Toys in the European Union: The New EC Directive from a German Perspective

2009 ◽  
Vol 10 (8) ◽  
pp. 1333-1342
Author(s):  
Philipp Reusch ◽  
Tobias Ackermann
Keyword(s):  
Heavy Metals ◽  
European Union ◽  
European Commission ◽  
Health Risks ◽  
European Parliament ◽  
Product Safety ◽  
Official Journal ◽  
The European Union ◽  
Threshold Values ◽  
Member States

On 18 December 2008, the European Parliament accepted the proposals of the European Commission for amendment of the toy directive. The modifications are published in the Official Journal of the European Communities. Following publication of the new directive, the member states have 18 months in which to transpose it into national law. In Germany, in all probability, this will occur in the 2nd Ordinance to the German Geräte- und Produktsicherheitsgesetz (GPSG - Equipment and Product Safety Act). The revised laws will apply two years after the directive has come into force, while the new threshold values for heavy metals will apply in four years. Until then, the old rules will continue to apply. Thus the directive, which is over 20 years old, has been revised following increasing reports of unsafe toys, particularly, though not exclusively, from China. The aim of the amendment is to ensure that toys do not pose any health risks or risks of injury, thus achieving a reduction in the number of toy-related accidents.

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