scholarly journals The acts of the EU tax law and double tax treaties: the problems of correlation in establishing anti-tax avoidance rules

2022 ◽  
Vol 5 (4) ◽  
pp. 175-186
Author(s):  
E. A. Ponomareva
Keyword(s):  
Tax Evasion ◽  
Legal Regulation ◽  
Tax Law ◽  
Eu Law ◽  
Tax Treaties ◽  
Member States ◽  
National Legislation ◽  
Tax Regimes ◽  
The Right ◽  
The Eu

The subject. The specifics of the functioning of tax systems and the risk of double taxation require a solution to the issue of whether tax competence can remain only at the national level. Modern cross-border tax relations operate within a multi-level system of legal regulation based on the norms of international, supranational and national lawThe difficulties of correlating these levels are rooted in the fact that, in accordance with international law, each State has the right to tax persons or transactions with which it has a sufficient connection. Different situations may occur when both countries believe that the taxpayer is their resident, or when each of them claims that the income was received in this state. States solve this problem both unilaterally with the help of national legislation, and on a bilateral basis with the help of a double tax treaty.With the adoption of the Action Plan aimed at combating the erosion of the tax base and the withdrawal of profits (hereinafter referred to as the BEPS plan) and the EU Council Directive 2016/1164 (ATAD), tax strategies for using gaps and inconsistencies in tax rules to artificially transfer profits to low-tax jurisdictions were limited.Purpose of the study. The article discusses possible scenarios arising from the interaction of tax agreements and acts of EU tax law. It is necessary to take into account the obligation of the Member States to eliminate inconsistencies between acts of national legislation and acts of EU law. Member States have committed to achieve this goal at the time of EU accession and, therefore, before the adoption of any secondary EU law.Methodology. The research was carried out with the application of the formally legal interpretation of legal acts as well as the comparative analysis of international and European legal literature. Structural and systemic methods are also the basis of the research.The main results. Due to the clear coordination between the European Union and the OECD of actions in terms of establishing common measures to combat tax evasion and focusing on the subjective element of assessing potential abuse situations, a new standard for combating tax evasion has been established.Сonclusions. The author comes to the conclusion that the priority of the EU law over DTTs has been established. However, Member States retain the right to establish their own tax regimes and enter into tax treaties, thereby creating conflicts in legal regulation. In order to be directly applicable, the norm of the treaty must be clearly and definitely formulated, as well as be unconditional and independent of any national implementation measures.National legislation provides measures to eliminate the legal multiple taxation only for its residents. On the other hand, with respect to tax agreements concluded with third countries, the predominance of one system over another depends on the specific scenario, and in some cases the result achieved is the result of interpretation of existing provisions. In particular, tax treaties should prevail only when concluded before a state joins the EU.

Article 7 of the Directive 2012/13/EU on the Right to Information in Criminal Proceedings: A Missed Opportunity to Ensure Equality of Arms in Pre-Trial Proceedings?

2019 ◽  
Vol 27 (2) ◽  
pp. 126-154 ◽  
Author(s):  
Anna Pivaty ◽  
Anneli Soo
Keyword(s):  
Significant Role ◽  
Eu Law ◽  
Criminal Proceedings ◽  
Member States ◽  
Early Access ◽  
Right To Information ◽  
The Right ◽  
Right Of Access ◽  
Missed Opportunity ◽  
The Eu

This article critically examines the EU law provisions on the right of access to the materials of the case in pre-trial criminal proceedings (Article 7 of Directive 2012/13/EU). It argues that they are insufficient to ensure adequate protection of this right in Member States. Furthermore, the approach chosen by EU legislator did not properly implement the European principle of the equality of arms in pre-trial proceedings. It is submitted that a clearer standard is needed to ensure an appropriate balance between the interests of adequate protection of individual rights and of protecting safety and security. It is suggested that although some room for national interpretation is desirable, the right of early access to the case materials should be endorsed by all Member States with derogations applied sparingly and under specific circumstances. Here further guidelines from the cjeu play significant role in order to ensure equality of arms in pre-trial proceedings.

scholarly journals Regulatory and Legal Enforcement of Cyber Security in Countries of the European Union: The Experience of Germany and France

Teisė ◽  
2021 ◽  
Vol 121 ◽  
pp. 135-147
Author(s):  
Sviatoslav Kavyn ◽  
Ivan Bratsuk ◽  
Anatoliy Lytvynenko
Keyword(s):  
European Union ◽  
Information Security ◽  
National Security ◽  
Legal Regulation ◽  
Vector System ◽  
The European Union ◽  
Member States ◽  
National Legislation ◽  
Eu Member States ◽  
The Eu

This article is devoted to the study of information security in the EU member states, in particular Germany and France, in the context of the analysis of their national legislation, state, national programs and regulations. Particular attention is paid to the study of the features of regulatory and legal security of information security of Germany and France in the context of the study of their national legislation in terms of economic security as an inherent component of national security. In the course of this study the peculiarities of the functioning of the institutional and legal mechanism of cyber defense in the context of the multi-vector system of international security and legal regulation of international cooperation are analyzed. The article substantiates the expediency of developing an integrated, coordinated information policy of the EU member states in order to unify approaches to information security.At the same time, the current realities of European Union policy require comprehensive research in the context of ensuring national interests, developing effective mechanisms for protecting the information space, and legal mechanisms for shaping the economic system as a strategic factor of national security. Accordingly, the approaches to information security adopted in the European Union are currently not unified due to the geopolitical specifics of the EU’s countries. Therefore, the research, evaluation, and implementation of the positive experience of Germany and France in this area, according to the authors, is important in building the information security system of the European Union in the context of reliable protection against cyber threats.

scholarly journals The standstill clause mechanism on the example of the tax on civil law transactions as applied to capital contributions

2016 ◽  
Vol 1 (3) ◽  
pp. 61-78
Author(s):  
Kacper Kanka
Keyword(s):  
Civil Law ◽  
Case Law ◽  
Tax Law ◽  
Eu Law ◽  
National Legislation ◽  
The Impact ◽  
The Eu

Abstract This article contains general characteristics of both the standstill clause, in particular its objectives and functions regarding tax law, as well as a description of the mechanism of its application. At the end, the article contains proposals for both the direct subject of this work and the impact of the case law of the ECJ on the interpretation and application of the EU law and national legislation which implements this law. As stated in the article, proper application of the standstill clause should be preceded by a thorough analysis of the EU law, national provisions and case law of the ECJ. In the article, in order to ensure the transparency of the process, a test has been proposed the results of which should indicate whether the national provisions constitute the so-called permitted derogation. Current rules relating to Polish tax on civil law transactions are partially incompatible with EU rules - they do not constitute a permitted derogation and should not be used.

scholarly journals PROBLEMS OF LABOR LAW FORMATION IN THE FRAMEWORK OF EUROPEAN INTEGRATION

2021 ◽  
Vol 77 (4) ◽  
pp. 85-92
Author(s):  
Liubov Kotova ◽  
◽  
Victoria Tiutiunnyk ◽  
Keyword(s):  
National Level ◽  
Labor Law ◽  
Legal Regulation ◽  
Social Model ◽  
International Labor Organization ◽  
The European Union ◽  
Member States ◽  
National Legislation ◽  
International Labor ◽  
The Eu

European labor law as a supranational law of the member states of the European Union is interesting to consider its "pros" and "cons", which should be taken into account when reforming Ukrainian labor legislation. The article studies the main provisions of European labor law and the dynamics of changes in European labor law. Ukrainian labor law is national, European labor law is supranational in nature and is binding on any EU member state. The competence of the EU is delimited from the competence of the Member States, the principles of subsidiarity and proportionality are applied. The EU can only act within the limits agreed by the Member States. Labor law at the national level is formed independently by the state, the EU complements national legislation, primarily on the health of workers, working conditions, protection of workers in dismissal. Initially, European labor law was conceived as one of the tools for creating a common market that promotes gradual unification, dictated by economic integration and the political context. Then the European social model began to develop through the harmonization of national legislation to which the social partners are "tied". The process is carried out through the consolidation of fundamental social rights at the EU level, as well as through the use of flexible methods aimed at the approximation of national laws. EU labor law, like Ukrainian labor law, complies with all the basic principles and provisions of international labor law. To date, Ukraine has ratified 70 The International Labor Organization (ILO) conventions. Acts of EU law have supremacy over national law. Even if a state does not bring national legislation into line with the directive, its violation can be challenged in an EU court. Judges of national courts are in some cases directly required to seek interpretation of European law in the European Court of Justice in Luxembourg. In the article we consider the legal regulation of major issues in the field of labor: labor protection, an employment contract, working hours, leisure time, wages, protection of personal data of employees and social partnership.

scholarly journals RIGHT OF MUNICIPAL PROPERTY IN THE STATES OF THE EUROPEAN UNION: THE ISSUES OF CONSTITUTIONAL AND LEGAL REGULATION

2020 ◽  
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Good Governance ◽  
Legal Regulation ◽  
The European Union ◽  
Member States ◽  
Eu Member States ◽  
Communal Property ◽  
The Right ◽  
The Eu

The article deals with the constitutional and legal regulation of the right of municipal property in member countries of the EU. It is noted that the constitutions of the Member States mostly ignore the concept of ownership of local self-government. At the same time, the constitutions reinforce the issue of material and financial basis. As a rule, the translation from the languages ​​of the member countries of the EU into English uses the notion of «municipal property», «local government property» or «public property». In the constitutions of the member countries of the EU, the principle of financial and financial autonomy, guarantees of local self-government are found. The legal basis of municipal property rights is also determined by the local government law, and sometimes by a municipal property law and local acts. The municipal property laws set out the basic principles of municipal property management. It is noted that the management is in the interest of the population of the municipality and with the care of «good governance». It is stated that the existence of a special law on the property of local self-government does not solve all issues of systematization of legislation in this area. It is summarized that in the study of the conceptual apparatus in the sphere of municipal (communal) property, the essence of this right is of fundamental importance. In the legislation of these countries there are both concepts: «municipal» and «communal property». These concepts should be regarded as synonymous and for the convenience of designating this form of ownership in the EU Member States, it is permissible to apply the concept of «municipal property». Examples of application of both concepts in constitutional legal acts are given. The article concludes that, regardless of the subject of the right of municipal property, democratic states provide guarantees for the management of municipal property for the benefit of the community; attention is paid to objects that are in permanent exploitation by residents of communes. The author note the direct link between the powers of local governments, the interests and needs of the community and municipal property. Functional delineation of municipal property by local governments influences the decision to acquire, multiply and dispose of them. Local government real estate management in these countries draws attention to the object of management, goals and main purpose, basic decision-making principles, etc.

scholarly journals Legal Regulation of the EU Common Agricultural Market

2020 ◽  
Vol 16 (2) ◽  
pp. 89-97
Author(s):  
E. G. Martirosyan
Keyword(s):  
European Union ◽  
Legal Regulation ◽  
Farm Animals ◽  
Eu Law ◽  
The European Union ◽  
Agricultural Market ◽  
Member States ◽  
Legal Method ◽  
European Union Legislation ◽  
The Eu

Introduction. The article presents the analysis of legal regulation on the agricultural market of the European Union. The high growth of international economic integration, contributing to the intensification of interstate cooperation for the simplified movement of goods and services induces the harmonization of regulatory and legislative frameworks to develop uniform mechanisms of legal regulation. The diversification of agricultural exports should be considered as one of the highly promising, priority and sustainable trends of agricultural policy. EU law requirements must be taken into account by organizations engaged in foreign economic activities of food supplies. The article gives the updated analysis of the Eurasian Union regulatory framework in the sphere of agricultural products. Materials and methods. The methodological basis of the study comprises the universal dialectic method of scientific knowledge, general scientific methods (analysis, synthesis, analogy, induction, deduction, modeling, etc.), particular scientific (logical-legal method, comparative legal method of systemic analysis, etc.). Methods of content analysis of legal documentation, allowing to study key trends in the legal regulation and policies of the European Union in relation to the agricultural market were also used.The results of the study. The conducted analysis revealed that there is a confusing situation in the European Union legislation about the agricultural market. The exceptional attitude to agriculture in the European Union legislation was widely under-mined, which led to serious consequences not only for the interpretation of agricultural provisions in EU law, but also for the legal provisions about the agricultural market in other countries. The article also analyzes the changes in legislation that pave the way for a deeper understanding of agricultural law in the European Union after the reforms introduced by the Lisbon Treaty.Discussion and conclusion. Since 1974, the European Union has developed a wide range of legislative provisions related to agriculture. Pursuant to EU treaties, animals are recognized as living creatures, and therefore the EU and Member States must take due care of animal welfare requirements preparing and implementing policies in agriculture or on the domestic market. Currently, EU legislation on the welfare of farm animals contains specific provisions for the cultivation of poultry, calves and pigs,  as well as to all types of agricultural machinery and livestock slaughter. Nevertheless, there are contradictions between the EU Member States stemming from the legal regulation of the common agricultural market in the European Union.The author concludes that the EU food law is comprehensive and aimed to provide consumers with safe and high-quality products, subject to timely and comprehensive information about possible risks. Taking into account the experience of the European Union in the development and correction the relevant legislative system will significantly increase the effectiveness of the measures to increase the export potential of domestic products.

The Distribution of Asylum Responsibilities in the EU: Dublin, Partnerships with Third Countries and the Question of Solidarity

2019 ◽  
Vol 88 (3) ◽  
pp. 315-358
Author(s):  
Eleni Karageorgiou
Keyword(s):  
European Union ◽  
Immigration Policy ◽  
European Law ◽  
Eu Law ◽  
The European Union ◽  
Allocation Mechanism ◽  
Member States ◽  
The Right ◽  
The Eu

Because of the scale of global displacement, in particular from Syria, the European Union (EU) has stressed the need to work on an effective asylum and immigration policy through more robust forms of cooperation internally, between Member States, and externally, with third countries. This contribution investigates the extent to which the EU rules for distributing asylum responsibilities genuinely address the requirement of solidarity set out in EU law. It focuses on the Dublin system, which forms the main intra-EU responsibility allocation mechanism, and on the EU–Turkey partnership as an external mechanism. It suggests that instead of relieving countries that have disproportionate protection responsibilities and guaranteeing protection for every individual in need, such practices achieve the opposite. They ensure that overburdened countries remain the main protection providers and that the movement of refugees is strictly managed. This leads to the debasement of the right to asylum contrary to international and European law.

W poszukiwaniu remedium na bezradność jednostki wobec unikania przez sądy krajowe pytań prejudycjalnych do TSUE – stanowisko ETPCz i sądów konstytucyjnych państw członkowskich

2019 ◽  
Vol 76 ◽  
pp. 32-63
Author(s):  
Hubert Bekisz
Keyword(s):  
Constitutional Court ◽  
Eu Law ◽  
Constitutional Courts ◽  
Interesting Phenomenon ◽  
Member States ◽  
Effective Measure ◽  
Federal Constitutional ◽  
Polish Law ◽  
The Right ◽  
The Eu

Preliminary reference to the CJEU is one of the most important achievements of the EU law. In the multicentric legal system it becomes a kind of guarantee to ensure a uniform interpretation of the EU law by courts of the Member States. However, not only is preliminary ruling an aid for judges, who adjudicate cases connected with EU law, but also it might create a possibility for individuals to have their EU rights protected. Unfortunately, EU law does not predict any effective measure, which would protect individual, when a court of the Member State unlawfully refuses to make a preliminary reference. An interesting phenomenon is an attempt to fill this gap by the European Court of Human Rights and constitutional courts of the Member States (especially the German Federal Constitutional Court) in recent years. In their case law, refusing to make a preliminary reference by courts, which are obligated to do that, was qualified as a violation of the right to a fair trial (ECHR) or the right to a lawful judge (constitutional courts). The aim of this article is to consider hitherto situation and to discuss it from the perspective of Polish law.

scholarly journals FUNCTIONAL PRINCIPLES OF EU LAW IN THE LAW ENFORCEMENT PRACTICE OF THE COURT OF JUSTICE

2020 ◽  
Vol 71 ◽  
pp. 11-23
Author(s):  
Ilona Kaminska ◽  
Keyword(s):  
Legal Status ◽  
Legal Regulation ◽  
Constitutional Court ◽  
Eu Law ◽  
Member States ◽  
Court Of Justice ◽  
General Principles Of Law ◽  
Democratic Principles ◽  
Principle Of Proportionality ◽  
The Eu

The article is devoted to the study of the principles of law that determine the fundamentals of the EU functioning. The concepts of general principles of law, international principles of law as well as principles of EU law are distinguished. The principles of EU law are classified into international, democratic, economic, organizational, functional, sectoral. The study of the principles of EU law is important for Ukrainian science in the context of Ukraine's integration into the EU. The results of the research will help the judiciary to integrate the principles of EU law into its case law. The Constitutional Court of Ukraine and the Supreme Court will play an important role in the integration of EU law into the national legal order. The following definition of the concept is proposed: the principles of EU law are the fundamental ideological principles of the EU legal system, which determine legal status of the EU as a subject of law and international relations; legal status of EU citizens; basic principles of organization and functioning of the EU; areas, limits and mechanisms for exercising the powers of the EU institutions; principles of legal regulation in the areas that fall within the competence of the EU. The principle of conferral is singled out as a fundamental functional principle from which other principles of EU law originate, namely: the principle of coherence of policies and actions; the principle of open EU cooperation with Member States; the principle of subsidiarity; the principle of proportionality; the principle of open cooperation between EU institutions; the principle of institutional balance. Their relationship and the mandatory nature of compliance are established. The operation of any of the institutions contrary to the principle of conferral or any of the principles named is a ground for appealing against such actions before the Court of Justice. According to Article 263 TFEU, the Court of Justice has the jurisdiction to review the legality of legislative acts, decisions or actions of the European Council, the European Parliament, the European Commission and the European Central Bank, as well as bodies, offices and agencies intended to produce legal effects vis-à-vis third parties. The content of the functional principles of EU law is revealed and the order of their application by the Court of Justice of the EU is analyzed on the example of one of the decisions. The classification of principles of EU law on a source of their placement is offered. In the system of principles of EU law should also be distinguished: 1) the principles of law that follow from the provisions of international law (the principle of peaceful cooperation and the principles of the UN Charter); 2) the principles of law derived from the principles of market economy and social policy (the principle of economic, social, territorial unity of the Member States and solidarity between them); 3) the principles of law derived from democratic principles (principle of respect for human dignity, freedom, representative democracy, equality, rule of law, respect for human rights, including the rights of minorities). Therefore, in a general sense, the system of principles of EU law includes: international principles of law, general (democratic principles of law, economic principles, principles of EU law) (organizational, functional, sectoral). KEYWORDS Key words: general principles of law, principles of EU law, EU Court of Justice, the principle conferral, EU goals

Review by Constitutional Courts of the Obligation of National Courts of Last Instance to Refer a Preliminary Question to the Court of Justice of the EU

2015 ◽  
Vol 16 (6) ◽  
pp. 1663-1700 ◽  
Author(s):  
Clelia Lacchi
Keyword(s):  
European Union ◽  
Eu Law ◽  
The European Union ◽  
Constitutional Courts ◽  
Member States ◽  
Constitutional Review ◽  
National Courts ◽  
Court Of Justice ◽  
Judicial Remedy ◽  
The Eu

The Constitutional Courts of a number of Member States exert a constitutional review on the obligation of national courts of last instance to make a reference for a preliminary ruling to the Court of Justice of the European Union (CJEU).Pursuant to Article 267(3) TFEU, national courts of last instance, namely courts or tribunals against whose decisions there is no judicial remedy under national law, are required to refer to the CJEU for a preliminary question related to the interpretation of the Treaties or the validity and interpretation of acts of European Union (EU) institutions. The CJEU specified the exceptions to this obligation inCILFIT. Indeed, national courts of last instance have a crucial role according to the devolution to national judges of the task of ensuring, in collaboration with the CJEU, the full application of EU law in all Member States and the judicial protection of individuals’ rights under EU law. With preliminary references as the keystone of the EU judicial system, the cooperation of national judges with the CJEU forms part of the EU constitutional structure in accordance with Article 19(1) TEU.

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