TAX PLANNING AND STATE AID UNDER THE EUROPEAN LAW

2021 ◽  
Vol 66 (05) ◽  
pp. 228-232
Author(s):  
Aygun Gunduz Guliyeva ◽  
Keyword(s):  
Key Words ◽  
Rule Of Law ◽  
Tax Avoidance ◽  
Tax Planning ◽  
State Aid ◽  
European Court Of Justice ◽  
European Law ◽  
The Rule Of Law ◽  
Court Of Justice ◽  
European Court

There is a strong link between funding criteria from government sources and the advantage and selectivity associated with classifying an event as government assistance. However, the selectivity criterion is very important when considering whether there is a banned state aid. Finally, the European Court of Justice no longer applies the rule of law and exclusion to selectivity. Instead, the selectivity review consists of two parts: whether a precaution is selective and whether preference is necessary and proportionate. Key words: EU, tax, tax avoidance, state aid, tax planning, competition

Infringement Procedure in the European Union. The importance of the preliminary procedure

2021 ◽  
Vol 65 (04) ◽  
pp. 144-146
Author(s):  
Sevil Əliheydər qızı Dəmirli ◽  
Keyword(s):  
European Union ◽  
Rule Of Law ◽  
European Court Of Justice ◽  
European Law ◽  
The European Union ◽  
Important Place ◽  
The Rule Of Law ◽  
Judicial Practice ◽  
Court Of Justice ◽  
European Court

Judicial practice formed in the practice of the European Court of Justice belongs to the category of the main sources of law of European law. This practice was the source of law referred to by all Member States and their respective judicial authorities. The article discusses the important place of the preliminary proceedings in the case of violation of the contract by the Court. In practice, the proper conduct of preliminary proceedings shows that court time is used effectively in many disputes. This reflects the European Court's exceptional legal role in ensuring the rule of law and its direct force. The article can be used by university students, teachers, lawyers, researchers, European legal scholars and other practitioners Key words: contract violation, the preliminary proceedings, procedure, European Comission, European Court of Justice

The European Court of Justice Is an International Court

1999 ◽  
Vol 68 (3) ◽  
pp. 249-274 ◽  
Author(s):  
Keyword(s):  
International Law ◽  
Economic Integration ◽  
Rule Of Law ◽  
European Court Of Justice ◽  
Public International Law ◽  
The Rule Of Law ◽  
Community Law ◽  
Court Of Justice ◽  
European Court ◽  
International Court

AbstractThe achievements of the European Court of Justice in instilling the rule of law within the domain of economic integration is to witness to what extent public international law can be dynamic. For the Court of Justice, which attempted to slip its international law origins by characterizing European Community law as belonging to a ‘new legal order’; the post-Maastricht era has been a rude awakening. So effective was the European Court, during its first four decades, that Community law was seen as being set apart from traditional international law; as being sui generis. However, with the Maastricht Treaty and again with the Amsterdam Treaty, it has become evident that the creation of what is today termed the ‘European Union’ is governed by international law and that, ultimately, it is the States and not the European institutions – foremost among them the Court of Justice – which are the ‘Herren der Verträge’.Yet, within the domain of economic integration, the European Court has acted in a truly revolutionary manner for an international court. Barring witness to the achievements of the Luxembourg Court in this domain is to realize to what extent international law can be moulded to achieve results. The lesson to be learnt from the function of the European Court within the field of economic integration is that if there is State consensus, an international court can promote and actively ensure the rule of law. While the uniqueness of the European experience and that of the European Court of Justice may not be able to be grafted onto other areas of the international relations, what the evolution of the European Court does provide is a new way of thinking about international law. The supranational elements, those ‘constitutional’ areas of European law demonstrate the avenues that public international law can travel, if States are willing to allow it.

scholarly journals The rule of law and the EU’s response mechanisms in case of violation: a Romanian Case Study

ERA Forum ◽  
2021 ◽  
Author(s):  
Horatius Dumbrava
Keyword(s):  
European Union ◽  
European Commission ◽  
Rule Of Law ◽  
European Court Of Justice ◽  
Judicial Reform ◽  
The European Union ◽  
The Rule Of Law ◽  
Court Of Justice ◽  
European Court

AbstractThe judgment of the European Court of Justice of 18 May 2021 obliges Romania to review the judicial reform of 2017 – 2019. Otherwise the European Commission may activate the safeguard mechanisms provided by Arts. 37 and 38 of the Treaty of Accession of Romania to the European Union.The jurisprudence of the Court of Justice in all preliminary rulings relating to this Romanian judicial reform will have effects and will be an essential benchmark regarding the mechanisms established by the European Commission for all Member States relating to the rule of law - namely, the Rule of Law Mechanism and Regulation no. 2020/2092.

scholarly journals Values and the Rule of Law: Foundations of the European Union – An Inside Perspective from the ECJ

2018 ◽  
Vol 21 ◽  
pp. 1-17 ◽  
Author(s):  
Thomas Von Danwitz
Keyword(s):  
Rule Of Law ◽  
Fundamental Rights ◽  
European Court Of Justice ◽  
The European Union ◽  
The Rule Of Law ◽  
Court Of Justice ◽  
European Court ◽  
Charter Of Fundamental Rights ◽  
Universal Values ◽  
The Individual

Let us remember what has been written, ratified and set into force with the Treaty of Lisbon. The preamble of the Charter of Fundamental Rights starts out by stating: "The peoples of Europe, in creating an ever closer union among them, are resolved to share a peaceful future based on common values." And it goes on: "Conscious of its spiritual and moral heritage, the Union is founded on the indivisible, universal values of human dignity, freedom, equality and solidarity; it is based on the principles of democracy and the rule of law. It places the individual at the heart of its activities, by establishing the citizenship of the Union and by creating an area of freedom, security and justice." Even if a cynic might have considered these words to be merely a lip service unlikely to disturb the power-play European governments were so eagerly engaged in, the Charter nonetheless became the supreme law of the land and the preferred tools of the trade of a rather awkward species of beings, already of bad repute for relying on the mere wording of legal acts, and even worse, for taking rights seriously: judges - in particular those of the European Court of Justice.

Negotiating the Foundations of European Law, 1950–57: The Legal History of the Treaties of Paris and Rome

2012 ◽  
Vol 21 (3) ◽  
pp. 339-356 ◽  
Author(s):  
ANNE BOERGER-DE SMEDT
Keyword(s):  
Legal History ◽  
European Court Of Justice ◽  
European Law ◽  
Court Of Justice ◽  
European Court ◽  
Conscious Choice ◽  
History Of ◽  
The 1960S

AbstractThis article analyses how the seeds for the development of European law from the 1960s onwards were sown in the foundational treaties. It argues that despite the fact that both European treaties embodied a conscious choice by the majority of the governments not to establish the European Communities on a constitutional basis, a small number of politicians and jurists managed nonetheless to insert the potential for the constitutional practice. Following a chronological account of each set of negotiations, the article untangles the complex ideas and decisions, which crafted both the legal shape of the treaties and the jurisdiction of the new European Court of Justice.

scholarly journals The Randstad Case: Melki Reloaded? The Fundamental Right to Effective Judicial Protection as Battleground for Judicial Supremacy in European Law

2021 ◽  
Vol 4 (1) ◽  
pp. 53-68
Author(s):  
Orlando Scarcello
Keyword(s):  
European Court Of Justice ◽  
Constitutional Court ◽  
European Law ◽  
Eu Law ◽  
Court Of Justice ◽  
European Court ◽  
Judicial Supremacy ◽  
Judicial Protection ◽  
The Eu

This paper will examine the recent preliminary reference to the European Court of Justice issued by the Italian Court of Cassation in the Randstad case, aimed at rearranging the internal constitutional separation between ordinary and administrative courts (article 111(8) of the Constitution). I will first provide some context on both the relations between Italian and EU courts (2.1) and on the confrontation between the Court of Cassation and the Constitutional Court in interpreting article 111 (2.2). I will then specifically examine the referring order to the Court of Justice of the EU (3), focusing on the role of general clauses of EU law as articles 4(3) and 19 TEU and 47 of the Charter in it. Finally, I will consider the instrumental use of EU law made by the Cassation to overcome an unpleasant constitutional arrangement. This aligns Randstad with previous cases such as Melki or A v. B and may foster constitutional conflict in the future. 

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