scholarly journals Impact of the Principle of Proportionality in Tax Law on the Jurisprudence of the Court of Justice of the European Union and the Supreme Administrative Court in Poland

2018 ◽  
Vol 3 (1) ◽  
pp. 46-56
Author(s):  
Artur Mudrecki
Keyword(s):  
European Union ◽  
Case Law ◽  
Tax Law ◽  
The European Union ◽  
Public Authorities ◽  
Court Of Justice ◽  
Constitutional Tribunal ◽  
Principle Of Proportionality ◽  
The Impact ◽  
Proportionality Principle

The principle of proportionality in tax law as an EU and constitutional standard may play an important role in the interpretation of tax law. The principle of proportionality is associated with moderation of the activities of public authorities and minimization of their interference in the sphere of rights and freedoms. The principle of proportionality is also called the principle of commensurability, moderation, and adequacy. The article analyses the impact of the proportionality principle in tax law on the case law of the Court of Justice of the European Union. The case law of the Polish Supreme Administrative Court uses the principle of proportionality when interpreting tax law, and the judgments of the Court of Justice of the European Union and the Polish Constitutional Tribunal have a significant impact on the jurisprudence of administrative courts in Poland.

scholarly journals The European arrest warrant in the case law of the Court of Justice

2014 ◽  
pp. 61-80
Author(s):  
Helena Patricio
Keyword(s):  
European Union ◽  
Mutual Recognition ◽  
Case Law ◽  
The European Union ◽  
Judicial Cooperation ◽  
Framework Decision ◽  
European Area ◽  
Court Of Justice ◽  
The Creation ◽  
The Impact

A key factor in the creation of a European area of freedom, security and justice is the principle of mutual recognition, which the Framework Decision 2002/584/JHA of 13 June 2002, for the first time, comprehensively implemented in the field of judicial cooperation in criminal matters. The Court of Justice of the European Union has greatly contributed to the understanding of the Framework Decision, accentuating its goals and enhancing its guiding principles, which are the mutual recognition of judgments in the different Member States of the European Union and mutual trust that should settle among them, for the creation of the said area. The West judgment of 28 June 2012, C-192/12 PPU, on urgent preliminary ruling procedure, aptly illustrates the impact of this case law, highlighting the role of this procedure, implemented on 1 March 2008.

The Impact of the Court of Justice of the European Union on the Georgian Legal System

2020 ◽  
pp. 241-262
Author(s):  
Gaga Gabrichidze
Keyword(s):  
European Union ◽  
Legal System ◽  
Competition Policy ◽  
Case Law ◽  
The European Union ◽  
Association Agreement ◽  
Court Of Justice ◽  
System P ◽  
The Impact ◽  
The Eu

This chapter scrutinizes perception of the case law of the Court of Justice of the European Union (CJEU) by the Georgian courts and the Georgian Competition Agency. With the conclusion of the Association Agreement between the EU and Georgia in 2014, the Georgian legal system undoubtedly became more closely connected with EU law. Hence, approximation commitments under the Association Agreement made the case law of the CJEU of much more relevance for the Georgian courts and administrative authorities. However, in the wake of intensification of EU–Georgia relations, the impact of CJEU case law can be identified even in the time before conclusion of the Association Agreement. Analysis shows that several factors play a role with regard to the extent and frequency of mentioning CJEU case law in the decisions of the Georgian courts and Competition Agency. Judges refer to case law of the CJEU with the aim of either strengthening their own arguments or using it as a source of interpretation. Taking into consideration the ‘European’ roots of Georgia’s competition policy, the Competition Agency regards the case law of the CJEU as having a very important interpretative value for closing ‘gaps’ in the law.

Please Smoke Your E-Cigarette Proportionally

2018 ◽  
Vol 25 (1) ◽  
pp. 75-87
Author(s):  
Marco Inglese
Keyword(s):  
European Union ◽  
Electronic Cigarettes ◽  
Case Law ◽  
Internal Market ◽  
Health Protection ◽  
The European Union ◽  
Tobacco Products ◽  
Court Of Justice ◽  
The Impact

Abstract Directive 2014/40/eu harmonises the manufacture, sales and presentation of tobacco and related products, notably, electronic cigarettes. As its predecessors, Directive 2014/40/eu has already been challenged on three occasions. This article will tackle the Pilbox case and assesses the impact of the principles of proportionality and subsidiarity on market harmonisation and health protection. It seeks to demonstrate that, contrary to the old-fashioned stream of case law on this subject, the battlefield has been shifted from the scope of Art. 114 tfeu to the impact of general principles of eu law. It then assesses how health protection increasingly permeates internal market legislations, leading to a sort of ‘paternalistic’ harmonisation. Finally, it argues that after two decades of disputes concerning tobacco products, the Court of Justice of the European Union (cjeu) has successfully ended litigations on Directive 2014/40/eu, holding that its compliance with the principles of proportionality and subsidiarity is beyond doubt.

scholarly journals The Common European Investment Policy and Its Perspectives in the Context of the Achmea Case Law

2021 ◽  
Vol 11 (1) ◽  
pp. 153-169
Author(s):  
Daniela Nováčková ◽  
Tomáš Peráček
Keyword(s):  
European Union ◽  
Case Law ◽  
International Investment ◽  
Investment Policy ◽  
Scientific Study ◽  
The European Union ◽  
Court Of Justice ◽  
European Investment ◽  
The Impact ◽  
Investment Agreements

Abstract Current developments in the field of international investment relations are influenced by the ruling of the Court of Justice in the Achmea case, when de facto European law became superior to international law. The verdict of the Court of Justice changes the usual legal procedures and customs in the field of bilateral investment agreements. However, the impact of this court decision is an almost unexplored area due to the lack of interest of legal theorists, and it is relatively difficult to find answers to the ambiguities and problems that have arisen. The scientific study analyses the current process of introducing new rules in the field of investment policy within the European Union, which means the end of bilateral investment agreements within the European Union. It also examines the European Union’s activities in the field of foreign direct investment and the development of a stable European investment policy. Determining the goal of the scientific study is based directly on current needs and emerging practical problems in practice. Their correct understanding and application has a fundamental impact on the possibilities of rules in the field of investment policy. Due to the nature of the researched topic, we applied selected qualitative methods suitable for recognising the law. However, we also analysed scientific literature, case-law and the analogy of law, thus providing qualified answers to the application pitfalls of legal practice.

scholarly journals Use of standard forms in EU Civil Judicial Cooperation: the case of the European Certificate of Succession = L’uso di formulari standard nella cooperazione giudiziaria civile: il caso del certificato successorio europeo

2020 ◽  
Vol 12 (1) ◽  
pp. 627
Author(s):  
Silvia Marino
Keyword(s):  
European Union ◽  
General Framework ◽  
Case Law ◽  
Preliminary Ruling ◽  
The European Union ◽  
Judicial Cooperation ◽  
Application Form ◽  
Court Of Justice ◽  
The Impact ◽  
The Eu

Abstract: The present paper analyses the recent judgment of the Court of Justice of the European Union in the Brisch case. The reference for preliminary ruling concerns the optional or mandatory nature of the application form established by the Succession Implementing Regulation for the issue of an European Certificate of Succession. The present paper tackles the general framework, from the current CJEU’s case law on the Succession Regulation’s provisions on the ECS, to the main procedural issues. Then, an analysis of the case and of the CJEU’s reasoning is offered. The concluding remarks submit some considerations on the impact of the standard forms established by the EU Regulations within the civil judicial cooperation.Palabras clave: European Certificate of Succession, Standard Forms, Succession Regulation No 650/2012, Implementing Regulation No 1329/2014.Riassunto: Il presente contributo analizza la recente sentenza Brisch della Corte di giustizia dell’Unione europea. La domanda di pronuncia pregiudiziale verte sulla natura del modello di domanda di emissione del certificato successorio europeo, previsto dal regolamento di esecuzione del regolamento sulle successioni transfrontaliere. Pertanto, il contributo affronta lo stato attuale della giurisprudenza della Corte di giustizia sul certificato successorio europeo e le regole procedimentali fondamentali per il suo ottenimento. Quindi, è analizzato il caso con particolare attenzione alla motivazione della Corte. Infine, le conclusioni presentano alcune considerazioni più generali sul valore e sugli effetti dei moduli standard, previsti nei regolamenti dell’Unione in materia di cooperazione giudiziaria civile.Parole chiave: certificato successorio europeo, moduli standard, regolamento 650/2012 sulle successioni transfrontaliere, regolamento d’esecuzione 1329/2014

The Impact of the Court of Justice of the European Union on Tunisian Judges: Quo Vadis?

2020 ◽  
pp. 320-346
Author(s):  
Béligh Elbalti
Keyword(s):  
European Union ◽  
Legal Education ◽  
Case Law ◽  
Current Situation ◽  
The Other ◽  
The European Union ◽  
Court Of Justice ◽  
Quo Vadis ◽  
The One ◽  
The Impact

This chapter examines the question whether the Court of Justice of the European Union (CJEU) has exercised an influence on Tunisian judges and the extent of that influence. After explaining the general legal background of Tunisia as a legal system and the attitude of Tunisian judges towards foreign legal sources in general, the chapter explores the available case law of Tunisian courts in order to identify the areas of law where such an influence manifests itself. It shows that, generally speaking, Tunisian judges are quite open to foreign legal sources and frequently cite those sources in their judgments. However, when it comes to the case law of the CJEU, two opposite trends could be identified. On the one hand, the case law of Tunisian ordinary courts shows that the CJEU exercises little influence on Tunisian judges, despite extensive and diversified cooperation between the EU and Tunisia. On the other hand, the case law of the Competition Council shows that the Council is more willing to refer to CJEU decisions in deciding the cases pending before them. The chapter considers several reasons that are likely to explain this double aspect of the influence of the CJEU on Tunisian judges. It argues that the weakness of comparative research, legal education in general, as well as the role played by legal actors in Tunisia are among the main reasons behind the current situation.

Copyright and the Court of Justice of the European Union

2019 ◽  
Author(s):  
Eleonora Rosati
Keyword(s):  
European Union ◽  
Case Law ◽  
Special Focus ◽  
The European Union ◽  
Economic Rights ◽  
Court Of Justice ◽  
Copyright Laws ◽  
Exceptions And Limitations ◽  
History Of ◽  
The Impact

This title focuses specifically on the role, action, and legacy of the Court of Justice of the European Union (CJEU) in the field of copyright, providing an exclusive survey that covers two decades (1998–2018) of decisions in this area. The main objective is to give a sense of the direction of EU copyright, by attempting to ‘tidy up’ and rationalize existing rulings. The book consists of three parts. The first part explores the role of the CJEU in copyright cases. Besides outlining the history of EU harmonization and providing data concerning the Court’s activity, it extracts the key standards employed in copyright case law, explains their meaning and significance, and undertakes a novel statistical analysis aimed at mapping relations between said standards. Following a discussion of the impact of CJEU interpretation of certain provisions (notably their preemptive force on Member States’ freedom), the second part concerns CJEU action (and vision) in respect of three key areas: economic rights, exceptions and limitations, and enforcement. The final part focuses on CJEU legacy broadly intended. It tackles the effect on national copyright laws and the current policy discourse around EU copyright reform. As regards the former, the book discusses the default consequences of the departure of a Member State from the EU, with a special focus on Brexit. In relation to the latter, attention turns to a number of areas which need to be considered in light, not just of existing legislation, but also—and perhaps most importantly—existing case law.

scholarly journals The Impact of the Case-Law of the Court of Justice of the European Union in the Field of Public Procurement

2018 ◽  
Vol 24 (2) ◽  
pp. 189-193
Author(s):  
Albena Ivanova
Keyword(s):  
European Union ◽  
Public Procurement ◽  
Case Law ◽  
Equal Treatment ◽  
The European Union ◽  
Member States ◽  
Administrative Practice ◽  
Court Of Justice ◽  
The One ◽  
The Impact

Abstract The article examines the case-law of the Court of Justice of the European Union on Public Procurement issues. On the one hand, the paper analyzes the control exercised by the Court in this area while the Member States implement the Public Procurement Directives by transposing them into national law or by administrative practice which is subject to judicial review. The Court's control is executed through the interpretation of provisions and through actions taken by the European Commission against Member States for breaches of EU law in the area of Public Procurement. On the other hand, in the references for a preliminary ruling, the Court of Justice of the EU defines some basic terms, such as 'public procurement' (at Union level), a contractor, a minimum threshold, etc., and affirms the key principles that must be respected for the fulfilment of Public Procurement objectives such as transparency, competition and equal treatment. The article aims to show the contribution of the case-law of the Court of Justice of the European Union to the development and uniform application of Public Procurement legislation in the Member States and facilitates the functioning of the Internal market

The Impact of the Court of Justice of the European Union on the Legal System of Ukraine

2019 ◽  
pp. 53
Author(s):  
ROMAN PETROV
Keyword(s):  
European Union ◽  
Legal System ◽  
The European Union ◽  
Court Of Justice ◽  
The Impact

У статті досліджено вплив Суду Європейського Союзу (ЄС) на впровадження і застосування Угоди про асоціацію між Україною та ЄС, що викликало безпрецедентні політичні, економічні та правові реформи в Україні. Зокрема, розглядаються конституційні виклики, які постали перед державою під час виконання Угоди в правовій системі. Крім того, досліджено два питання. Перше – ефективне впровадження та застосування Угоди про асоціацію між Україною та ЄС в українській правовій системі. Друге – сумісність і відповідність Угоди Конституції України. Проаналізовано останні політичні та правові події в Україні через призму ефективної реалізації Угоди про асоціацію між Україною та ЄС і зростання проєвропейського правового активізму в державі. На закінчення стверджується, що Угода про асоціацію між Україною та ЄС посилює пристосованість національного конституційного устрою до цілей досягнення європейської інтеграції та застосування європейських спільних цінностей в Україні. Угода про асоціацію між Україною та ЄС створила стійку інституційну та правову основу для застосування acquis ЄС (правового доробку ЄС), включаючи прецедентне право ЄС та комплексне законодавче наближення між законодавством України та ЄС. Однак інституційні реформи, які вже відбулися, не можна вважати цілком достатніми. Верховній Раді України не вдалося запровадити основні та процедурні засади для застосування та впровадження Угоди в правовий порядок України. Однак ця прогалина частково заповнюється зростаючим судовим активізмом в Україні. Вітчизняні судді вже почали посилатися на Угоду про асоціацію між Україною та ЄС і відповідні частини acquis ЄС у своїх рішеннях, тим самим закладаючи основу для регулярного застосування загальних принципів права ЄС у процесі виконання й імплементації Угоди про асоціацію між Україною та ЄС.

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