scholarly journals Towards an Integration of The Legal Norms of the WTO and the EU

2021 ◽  
pp. 95-117
Author(s):  
Małgorzata Wróblewska
Keyword(s):  
Legal Regulations ◽  
Basic Principles ◽  
Member States ◽  
Legal Norms ◽  
Human Rights Protection ◽  
Eu Member States ◽  
Rights Protection ◽  
The Relationship ◽  
Different Levels ◽  
The Eu

The WTO, which is composed of 164 Member States at different levels of development, currently plays an increasingly important role as a legal regulator on the global level. Simultaneously, the EU (which currently consists of 27 Member States) has introduced law at the regional level. Although these two organizations do have similarities, they also differ significantly from each other and in practice function in isolation. The WTO is an entity /with its own legal norms, whose aim is to support trade liberalization. On the other hand, the EU is notable for guaranteeing peace, promoting shared values and generating wealth for all EU citizens by means of its own norms. As the EU and its Member States are a State Party of the WTO, the legal regulations of the WTO are included in EU sources of law and are binding for all EU Member States. Thus, the relationship between the WTO and the EU is closely related. This contribution deals with the theoretical comparison between the EU and the WTO in the context of axiology, basic principles and human rights protection aspects. I am of the opinion that it is not justified to look at these organizations in a completely separate way but to identify their common features. The main aim of the contribution is to confirm the hypothesis whether the process of integrating their legal regulations is possible. To consider this issue the Author has divided this paper into three parts: an introduction, a study of the WTO, a study of the EU and a conclusion. The following research methods have been used: legal comparison, analytical and descriptive.

scholarly journals TAX GAP AS A TOOL FOR MEASURING VAT EVASION IN THE EU COUNTRIES

2020 ◽  
Vol 10 (2) ◽  
pp. 8-13
Author(s):  
ALENA ANDREJOVSKÁ ◽  
VERONIKA KONEČNÁ ◽  
JANA HAKALOVÁ
Keyword(s):  
Tax Evasion ◽  
Sharp Change ◽  
Member States ◽  
Eu Member States ◽  
Tax Revenues ◽  
Tax Gap ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship ◽  
The Eu

VAT is one of the most decisive tax revenues sources in the EU Member States. Due to financial frauds and insufficient tax system, there is a billion loss of EUR every year in the European budget. The article deals with the impact of the tax evasion on economies of the EU Member States. By applying the top-down approach, we observed tax gaps as a quantifier of tax evasion from 2004 to 2017. The period around the economic crisis in 2009 was examined in more detail, as there was a sharp change in the evolution of tax gaps. We constructed a regression model, which examined the relationship of the tax gap and VAT tax revenues to selected determinants of tax evasion. The results showed that tax gaps in the Member States have been growing every year. We also found that there is an increase in tax revenues, but tax liabilities increase to greater extent.

scholarly journals The Relationship Between Tax Revenue and Public Social Expenditure in the EU Member States

2020 ◽  
Vol XXIII (Issue 4) ◽  
pp. 1136-1156
Author(s):  
Teresa Famulska ◽  
Jan Kaczmarzyk ◽  
Malgorzata Grzaba
Keyword(s):  
Tax Revenue ◽  
Social Expenditure ◽  
Member States ◽  
Eu Member States ◽  
The Relationship ◽  
The Eu

Coordination between the eu Member States’ Embassies and the eu Delegation in Turkey: A Case of European Diplomatic Representation

2018 ◽  
Vol 13 (1) ◽  
pp. 97-116 ◽  
Author(s):  
Özlem Terzi
Keyword(s):  
Host Country ◽  
Political Crisis ◽  
Member States ◽  
International Crisis ◽  
Eu Member States ◽  
Turkish Government ◽  
Neighbouring Region ◽  
Host Government ◽  
The Relationship ◽  
The Eu

Summary This article analyses how the changes brought about by the Lisbon Treaty have influenced the performance of the eu Delegation in Ankara and the relationship between the eu Delegation, member states’ embassies and Turkish government during times of crisis. Based on numerous interviews, the article analyses how European diplomacy conducted by the eu Delegation and eu member states’ embassies functions in three categorically different situations: 1) a political crisis in the host country; 2) an international crisis involving a neighbouring region to the host country; and 3) negotiations between the host government and the eu on an issue important for eu member states, against the background of a stalled accession process. Based on an investigation of the relationship of the eu Delegation, eu member states’ embassies and Turkey in those three distinct contexts, the article sheds light on the opportunities and constraints of the new way of European diplomatic representation.

scholarly journals ASPECTS OF THE INTERACTION BETWEEN THE COURT OF JUSTICE B OF THE EUROPEAN UNION AND THE EUROPEAN COURT OF HUMAN THE EUROPEAN RIGHTS AFTER OPINION NO. 2/13

Law and World ◽  
2020 ◽  
Vol 14 (1) ◽  
pp. 96-116
Keyword(s):  
European Union ◽  
Human Rights ◽  
European Convention ◽  
The European Union ◽  
Human Rights Protection ◽  
Rights Protection ◽  
Court Of Justice ◽  
European Court ◽  
The Relationship ◽  
The Eu

The present article is dedicated to one of the most debatable aspects of human rights protection in the European Union (EU), specifically the question of whether the EU should accede to the European Convention on Human Rights (ECHR). This article analyzes the maintained deficit in the functioning of the European Union in terms of the important parameters of democracy as a result of the failed EU accession to the ECHR as well as the new reality created in the relationship between the Court of Justice of the European Union (CJEU) and the European Court of Human Rights (ECtHR) after the negative Opinion no. 2/13 of the CJEU and the changes in the nature of the interaction between the two European courts in this changed situation.

Nationales Verfassungsrecht in der Europäischen Union

2021 ◽  
Author(s):  
Claus Dieter Classen
Keyword(s):  
European Union ◽  
Rule Of Law ◽  
The European Union ◽  
Basic Principles ◽  
Member States ◽  
The Rule Of Law ◽  
Eu Member States ◽  
Head Of State ◽  
State Functions ◽  
The Eu

The book presents the constitutional systems of the 27 EU member states in an integrated form. Basic principles such as democracy and the rule of law, constitutionalismincluding constitutional jurisdiction, state organs (parliament, government, head of state) and state functions (legislation, administration, jurisdiction, foreign policy) are dealt with. Thus, common European basic principles are elaborated, but above all, the different manifestations of many constitutional principles are clarified. The book is aimed at all those who wish to inform themselves in a clear form about the constitutional systems of the EU member states on which the European Union is based.

EU migration policy and human rights

2020 ◽  
pp. 438-456
Author(s):  
Elina Pirjatanniemi ◽  
Maija Mustaniemi-Laakso
Keyword(s):  
Human Rights ◽  
Migration Policy ◽  
Reform Process ◽  
Member States ◽  
Human Rights Protection ◽  
Rights Protection ◽  
Solid Foundation ◽  
Current Reform ◽  
The Common ◽  
The Eu

This chapter presents some of the tensions in the objectives and rationales between the fields of immigration control and human rights protection in the current EU migration policies. As it stands today, the common EU policy on asylum appears to struggle to find a solid foundation and solutions in regard of both solidarity among the different EU states and the effective realisation of human rights. The focus on securitisation and policies of non-entrée in the EU asylum structures together with a lack of solidarity among Member States have contributed to a situation where the protection of refugees has in many ways had to give way to strategic considerations of migration management. With this background, the chapter addresses the current reform process of the joint EU asylum system as an opening to opt for an approach that more coherently recognises the human rights obligations that the EU and its Member States owe to asylum seekers and migrants.

scholarly journals The Relationship Between Production and Consumption of Alcohol and its Taxation in the EU Countries

2020 ◽  
Vol 68 (3) ◽  
pp. 597-604
Author(s):  
Petr David ◽  
Lucie Formanová ◽  
Adam Lisický ◽  
Kristýna Torkošová ◽  
Michaela Vetráková
Keyword(s):  
Correlation Coefficients ◽  
Alcoholic Beverages ◽  
Main Function ◽  
Member States ◽  
Eu Member States ◽  
Production And Consumption ◽  
State Of Affairs ◽  
The Relationship ◽  
Excise Duties ◽  
The Eu

The taxation of alcoholic beverages in the EU member states varies despite the harmonization efforts. This situation has been caused by the relatively liberal tendencies in tax policies concerning the determination of excise duties on alcohol and alcoholic products. The main goal of the present research is to identify the relationship between the taxation of spirits, beer and wine on the one hand, and the production and consumption on the other hand. This dependence is examined through the correlation analysis of the degree of taxation and production/consumption. The highest values of negative correlation have been identified between the taxation and consumption/production of wine. The correlation suggests that tax aspects influence both the production and the consumption of wine. Lower values of correlation coefficients between the production/consumption and taxation of beer and spirits show that these taxes represent stable and well predictable revenues of the EU member states' budgets. The obtained results support the significance of fiscal function of these taxes. Thus, there is a contradiction between the main function of excise duties and the real state of affairs in the area of taxes on the consumption of alcohol and alcoholic beverages. These are facts to be considered in the future efforts to harmonize excise duties.

scholarly journals Institutional Quality and its Impact on FDI Inflow: Evidence from the EU Member States

2021 ◽  
Vol 24 (4) ◽  
pp. 23-44
Author(s):  
Bogusława Dobrowolska ◽  
Tomasz Dorożyński ◽  
Anetta Kuna‑Marszałek
Keyword(s):  
Direct Investment ◽  
Institutional Quality ◽  
Member States ◽  
Global Competitiveness ◽  
Eu Member States ◽  
Global Competitiveness Index ◽  
The Relationship ◽  
The Eu ◽  
Diagnostic Variables

The aim of the article is to assess institutional quality in 28 EU Member States and to examine the relationship between the quality of institutions and FDI inward stock as % of GDP. This study is structured as follows. Firstly, we reviewed studies dedicated to the relationship between institutional quality and investment attractiveness. Then, we discussed FDI inflow into the EU countries and selected diagnostic variables that later served as the basis for our research in which we used categories of the Global Competitiveness Index. Based on rankings and using statistical methods, in the next stage, we divided the EU Member States into groups representing similar institutional quality. Then we investigated the relationships between groups of countries similar to one another when it comes to institutional quality and groups of countries ranked in ascending order by the value of foreign direct investment inflow measured as FDI inward stock as % of GDP. The study demonstrated that the EU Member States differ with respect to institutional quality. The results of the statistical analysis have provided grounds to positively verify the hypothesis about a positive relationship between the level of institutional quality and investment attractiveness.

ASPECTS OF THE INTERACTION BETWEEN THE COURT OF JUSTICE B OF THE EUROPEAN UNION AND THE EUROPEAN COURT OF HUMAN THE EUROPEAN RIGHTS AFTER OPINION NO. 2/13

Law and World ◽  
2020 ◽  
Vol 6 (1) ◽  
pp. 96-116
Keyword(s):  
European Union ◽  
Human Rights ◽  
European Convention ◽  
The European Union ◽  
Human Rights Protection ◽  
Rights Protection ◽  
Court Of Justice ◽  
European Court ◽  
The Relationship ◽  
The Eu

The present article is dedicated to one of the most debatable aspects of human rights protection in the European Union (EU), specifically the question of whether the EU should accede to the European Convention on Human Rights (ECHR). This article analyzes the maintained deficit in the functioning of the European Union in terms of the important parameters of democracy as a result of the failed EU accession to the ECHR as well as the new reality created in the relationship between the Court of Justice of the European Union (CJEU) and the European Court of Human Rights (ECtHR) after the negative Opinion no. 2/13 of the CJEU and the changes in the nature of the interaction between the two European courts in this changed situation.

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