scholarly journals The Relationship Between the European Union Law and the Double Tax Treaties

2021 ◽  
Vol 61 (5) ◽  
pp. 277-286
Keyword(s):  
European Union ◽  
International Law ◽  
Eu Law ◽  
Legal Analysis ◽  
The European Union ◽  
European Union Law ◽  
Legislative Changes ◽  
National Perspective ◽  
The Many ◽  
The Eu

The European Union law (EU law) and the international law are two different but complementary systems. The variety of cases, the dynamic matter, as well as the many legislative changes both from international and national perspective in the field of direct taxes, gives rise to the necessity to delineate the boundaries between the EU law and the international law. This would help to ensure the proper law enforcement and to limit the possible conflicts between them. In the present paper, through a comparative legal analysis of the relevant case law of the Court of Justice of the European Union (CJEU), the scope of the EU law is derived, as well as its interaction with international law. This helps to draw conclusions about their relationship, and in particular in the observance of their hierarchy in practical cases.

Das Brexit-Abkommen und Europarecht

2020 ◽  
Author(s):  
Robert Frau
Keyword(s):  
European Union ◽  
Member State ◽  
The Political ◽  
Eu Law ◽  
Legal Analysis ◽  
The European Union ◽  
Political Debate ◽  
European Union Law ◽  
Economic Law ◽  
The Eu

This book analyses the legality of the Brexit agreement under European Union law. While the political debate has been highly publicised in recent months, a legal analysis was always lacking. This legal analysis deals with the interpretation and application of the draft withdrawal agreement, the ECJ’s responsibilities, EU citizenship for British citizens after Brexit, the framework within which British authorities can apply EU law, creating laws after Brexit as well as the law on movement of goods and customs. This monograph compares the agreement with other manifestations of integration and association throughout the European Union, and it deals with the ECJ’s jurisprudence extensively. Last but not least, it applies the agreement to the external economic law of the EU. Beyond Brexit, the monograph proposes a framework for the application of EU law by a non-member state.

A Union of Peoples

2020 ◽  
Author(s):  
Pavlos Eleftheriadis
Keyword(s):  
European Union ◽  
International Law ◽  
Political Theory ◽  
Domestic Institutions ◽  
Eu Law ◽  
The European Union ◽  
Rival Theory ◽  
Law Of Nations ◽  
Domestic Law ◽  
The Eu

This book offers a legal and political theory of the European Union. Many political and legal philosophers compare the EU to a federal union. They believe that its basic laws should be subject to the standards of constitutional law. They thus find it lacking or incomplete. This book offers a rival theory. If one looks more closely at the treaties and the precedents of the European courts, one sees that the substance of EU law is international, not constitutional. Just like international law, it applies primarily to the relations between states. It binds domestic institutions directly only when the local constitutions allow it. The member states have democratically chosen to adapt their constitutional arrangements in order to share legislative and executive powers with their partners. The legal architecture of the European Union is thus best understood under a theory of dualism and not pluralism. According to this internationalist view, EU law is part of the law of nations and its distinction from domestic law is a matter of substance, not form. This arrangement is supported by a cosmopolitan theory of international justice, which we may call progressive internationalism. The EU is a union of democratic peoples, that freely organize their interdependence on the basis of principles of equality and reciprocity. Its central principles are not the principles of a constitution, but cosmopolitan principles of accountability, liberty, and fairness,

9. European Union law and institutions

2021 ◽  
pp. 124-141
Author(s):  
Colin Faragher
Keyword(s):  
European Union ◽  
Fundamental Rights ◽  
Eu Law ◽  
The European Union ◽  
European Union Law ◽  
Cooperation Agreement ◽  
The Status ◽  
Fundamental Rights And Freedoms ◽  
The Uk ◽  
The Eu

Each Concentrate revision guide is packed with essential information, key cases, revision tips, exam Q&As, and more. Concentrates show you what to expect in a law exam, what examiners are looking for, and how to achieve extra marks. This chapter discusses the Treaty framework and sources of EU law as well as the institutions of the EU. It covers the legal background to the UK’s departure from the EU, the legal process through which the UK left the EU, the key provisions of the EU–UK Trade and Cooperation Agreement (2020), and the European Union (Future Relationship) Act 2020. This chapter also discusses the effect of the UK’s departure from the EU on the status of the sources of EU law and the effect of leaving the EU on the Charter of Fundamental Rights and Freedoms as well as failure to transpose a Directive into national law and the effect of leaving the EU on the Francovich principle.

Part I General and Introductory, 2 International and Territorial Application

2017 ◽  
Author(s):  
Hartley Trevor C
Keyword(s):  
European Union ◽  
International Law ◽  
Hague Convention ◽  
Eu Law ◽  
The European Union ◽  
The Hague ◽  
The Hague Convention ◽  
The Eu

This chapter discusses the scope of the Brussels 2012, Lugano 2007, and the Hague Convention. This is an important issue because if a case is outside their scope, they will not apply. It considers the international and territorial aspects: the rule that the instruments apply only in situations with an international element; and the fact that they apply only to particular territories. All three instruments apply in the European Union as part of EU law. Their territorial scope is, first and foremost, to be determined by looking at the EU Treaties. In the non-EU Parties to Lugano and Hague, the position is different. In those States, the instruments apply by virtue of international law.

A Community of Principle

2020 ◽  
pp. 108-143
Author(s):  
Pavlos Eleftheriadis
Keyword(s):  
European Union ◽  
Point Of View ◽  
Eu Law ◽  
The European Union ◽  
European Union Law ◽  
Member States ◽  
Law Of Nations ◽  
Domestic Law ◽  
Rival View ◽  
The Eu

This chapter examines the question of the relations between EU law and domestic law from the point of view of a political theory of the European Union. It is common to see EU law under ‘federalism’ or under a theory of ‘statism’. These two views are outlined at the start of this chapter by examining various arguments made for them. They are both rejected. The chapter defends a rival view, the ‘internationalist’ reading of the EU, according to which it is a branch of the law of nations. A careful look at the EU treaties and the case law of the Court of Justice of the EU shows that the EU endorses an internationalist model based on equality and reciprocity. The EU does not replace the relation between citizens and political power. It does not establish a new constitutional law that replaces the national ones. It is a new way of organizing the relations between the various member states whose equality it fully respects. The coherence of European Union law is therefore not provided by uniformity imposed by a single master or constitutional rule, but is given by the political coordination of the laws of the member states achieved under the treaties. Coherence is achieved because the member states have adopted similar, although not identical, constitutional principles.

4. International Sources of Law

2017 ◽  
Author(s):  
Alisdair Gillespie ◽  
Siobhan Weare
Keyword(s):  
European Union ◽  
United Kingdom ◽  
International Law ◽  
Primary Sources ◽  
Eu Law ◽  
The European Union ◽  
The United Kingdom ◽  
The Uk ◽  
International Conventions ◽  
The Eu

This chapter discusses international sources of law. Conventions and treaties are the primary sources of international law. International law also relies on custom, that is to say informal rules that have been commonly agreed over a period of time. The United Kingdom joined the (then) European Economic Community (EEC) in 1972. As part of the conditions for joining the UK agreed that EEC (now EU) law would become automatically part of the law of the United Kingdom. The principal treaties governing the EU are the Treaty on the European Union and the Treaty on the Functioning of the European Union. Disputes are adjudicated by the Court of Justice of the European Union. Whilst the UK has recently voted to leave the EU, it will not do so for at least two years, meaning EU law will remain part of UK law. The United Kingdom is also a member of the Council of Europe, which has issued a number of international Conventions that impact the English Legal System.

scholarly journals EU Foreign Relations Law as a Field of Scholarship

AJIL Unbound ◽  
2017 ◽  
Vol 111 ◽  
pp. 321-325 ◽  
Author(s):  
Joris Larik
Keyword(s):  
European Union ◽  
International Law ◽  
Foreign Relations ◽  
Legal Order ◽  
International Organization ◽  
Eu Law ◽  
The European Union ◽  
External Relations ◽  
Scholarly Attention ◽  
The Eu

EU external relations law is a doubly peculiar field of scholarship that has attracted significant scholarly attention over the last several decades. It is both part of EU law—considered a “new legal order” distinct from international law—and it is concerned with the European Union as a global actor, a “strange animal” in that the EU is neither a state nor a classical international organization.

scholarly journals Article 3(5) TEU a decade on: Revisiting ‘strict observance of international law’ in the text and context of other EU values

2021 ◽  
pp. 1023263X2110151
Author(s):  
Rupert Dunbar
Keyword(s):  
European Union ◽  
International Law ◽  
Case Law ◽  
Eu Law ◽  
The European Union ◽  
Balanced Approach ◽  
Court Of Justice ◽  
External Relations ◽  
Domestic Courts ◽  
The Eu

Article 3(5) of the Treaty on the European Union concerns EU external relations and was a new provision of the Lisbon Treaty. It has been seized upon by scholars for its reference to ‘strict observance of international law’ by the EU in its relations with the wider world. However, recent case law in the Court of Justice of the European Union has demonstrated little movement towards this supposed ideal. This article supports the fact that rigid and unquestioning adherence to international law has not emerged in case law, particularly as Article 3(5) TEU also mandates that the Union ‘uphold and promote its values and interests’. By taking a broader view of both the text and context of Article 3(5) TEU in EU law as a whole, and through consideration of the limited demands international law places on domestic courts, the article argues that – contrary to current literature – a more expressly balanced approach towards respect for international law is required and should be nurtured in the case law.

scholarly journals Pojęcie współmałżonka w prawie unijnym – uwagi na tle orzeczenia w sprawie Coman (C‑673/16)

Politeja ◽  
2020 ◽  
Vol 17 (3(66)) ◽  
pp. 103-117
Author(s):  
Ewa Kamarad
Keyword(s):  
European Union ◽  
International Law ◽  
Mutual Recognition ◽  
Private International Law ◽  
Eu Law ◽  
The European Union ◽  
Court Of Justice ◽  
The Right ◽  
First Time ◽  
The Eu

The Term ‘Spouse’ in EU Law – Comments on the Judgment in the Coman Case (C‑ 673‑16) The paper concerns the judgment of 5 June 2018 issued by the Court of Justice of the European Union in the Coman case (C‑673‑16), in which the Court for the first time defined the term ‘spouse’ for the purpose of Directive 2004/38 on the right of citizens of the Union and their family members to move and reside freely within the territory of the Member States. It discusses the consequences of the judgement and its relation to the traditional mechanisms of private international law and the EU principle of mutual recognition.

Part V Global and Regional Security Mechanisms, Ch.54 The European Union

2021 ◽  
Author(s):  
Nanopoulos Eva
Keyword(s):  
European Union ◽  
International Law ◽  
The Other ◽  
Regional Security ◽  
Security Architecture ◽  
Eu Law ◽  
The European Union ◽  
Global Security ◽  
The One ◽  
The Eu

This chapter explores the European Union’s relationship and contribution to the international law of global security through the lens of ‘ambivalence’. The reasons for this approach are threefold. First, that relationship oscillates between symbiosis and friction. On the one hand, the European Union (EU) has been gradually integrated into the global security architecture. On the other hand, the EU, as a power bloc and ‘autonomous’ legal community, also provides a source of conflict with, disassociation from, or destabilization of, global security arrangements. Second, the interaction between EU law and global security law, as well as the substantive contribution of the EU to the law of global security, produces mixed results. Finally, the ambivalence of the EU as a ‘global security provider’ has also explanatory value when it comes to contemporary developments and challenges, particularly as they emerge from the EU’s response to the increased ‘questioning’ of the European project and the global liberal order more generally, and that cut across several aspects of global security.

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