Unification of gift and inheritance taxes and the protection of taxpayers – the inheritors and recipients of donations

2021 ◽  
Vol IV (IV) ◽  
pp. 27-47
Author(s):  
Stefan Babiarz
Keyword(s):  
European Commission ◽  
Union Member ◽  
European Economic Community ◽  
The European Union ◽  
Economic Community ◽  
Investment Activity ◽  
Member States ◽  
European Economic ◽  
Cross Border ◽  
European Union Member States

Gift and inheritance tax in the European Union Member States is calculated and charged in numerous ways. In the majority of countries of the European Economic Community it constitutes a separate tax. In several countries it is not charged at all or is part of the income tax. Despite the attempts made by the European Commission to unify the legislation of the Member States in this regard, there has been no success. The article presents the above-mentioned attempts of the European Commission, their results and consequences. It identifies the methods of avoiding a double or even triple taxation on cross-border inheritances or donations. This is of crucial significance also to the Polish citizens who demonstrate higher and higher investment activity in the countries of the European Economic Community and third countries.

When Germany Accepted a European Industrial Policy: Managing the Decline of Steel from 1977 to 1984

2017 ◽  
Vol 58 (1) ◽  
pp. 137-162 ◽  
Author(s):  
Laurent Warlouzet
Keyword(s):  
United Kingdom ◽  
European Commission ◽  
Industrial Policy ◽  
European Economic Community ◽  
Economic Community ◽  
Member States ◽  
European Economic ◽  
The United Kingdom ◽  
Steel Sector ◽  
Supranational Institutions

Abstract From 1977 to 1984, an ambitious European industrial policy was implemented by the European Economic Community for the first and only time in its history. It dealt with the crisis of the steel sector. This paper strives to understand why member states chose this solution, despite the fact that some of them were hostile to the devolution of power to supranational institutions, as for example Britain or France. The most reluctant state was Germany, whose officials usually associated any attempts of EEC-wide industrial policy with dirigism. The paper, based on archives of three governments (Germany, France, the United Kingdom) and of the European Commission, argues that the European solution was best for member states, and in particular for Germany, in order to control their neighbours and avoid a costly subsidy race.

scholarly journals The formation of interstate and cross-border scientific-educational and innovative spaces between Ukraine and the European Union member states in the digital economy

2019 ◽  
Vol 2 (2) ◽  
pp. 48-60 ◽  
Author(s):  
Viacheslav Lyashenko ◽  
Iryna Pidorycheva
Keyword(s):  
European Union ◽  
Union Member ◽  
Economic Benefits ◽  
High Tech ◽  
The European Union ◽  
Member States ◽  
Association Agreement ◽  
Cross Border ◽  
European Union Member States ◽  
The Eu

By signing the Association Agreement between the EU and Ukraine, Ukraine has demonstrated its intention and willingness to integrate into the system of formal institutions of the EU, to adopt the EU rules, norms, and practices, which will enable Ukraine to achieve significant economic benefits. One of those benefits is the opportunity to build a true scientific-educational and innovative partnership with the EU Member States within the European Research Area. This study considers opportunities and perspectives of creating an interstate and cross-border scientific-educational and innovative spaces between Ukraine as an associated country and the European Union Member States taking into account key priorities of the ERA and rapidly growing impact of digital technologies. Particular attention has been given to the establishment of a common Polish-Ukrainian scientific-educational space which could be complemented by the entrepreneurial component. The article has identified opportunities, existing prerequisites, directions, and priorities for building Polish-Ukrainian spaces. It has also defined the challenges of formation the European interstate and cross-border scientific-educational and innovative spaces as a whole. It has been suggested to develop hereinafter an interstate and cross-border high-tech clusters based on the interstate and cross-border scientific-educational and innovative spaces. The scheme and the main steps of formation a cross-border cluster of nano- and biotechnologies are proposed.

The Merger of the Institutions of the European Communities

1967 ◽  
Vol 61 (1) ◽  
pp. 57-65 ◽  
Author(s):  
Gordon L. Weil
Keyword(s):  
The Netherlands ◽  
Federal Republic ◽  
European Commission ◽  
European Economic Community ◽  
Atomic Energy ◽  
Federal Republic Of Germany ◽  
Economic Community ◽  
Member States ◽  
European Economic ◽  
Energy Community

On April 8, 1965, the representatives of the six member states (Belgium, France, Federal Republic of Germany, Italy, Luxembourg and The Netherlands) of the European Communities signed the “Treaty Establishing a Single Council and a Single Commission of the European Communities.” The treaty’s principal object is to replace the executive bodies of the three Communities, i.e., the Commissions of the European Economic Community (E.E.C.) and the European Atomic Energy Community (EURATOM) and the High Authority of the European Coal and Steel Community (E.C.S.C.) by a single European Commission. At the same time, the Councils of Ministers of these three Communities are to be merged into one Council. This Merger Treaty is intended to be the first step toward the ultimate merger of the E.C.S.C, instituted by the Treaty of Paris of April 18, 1951, and the E.E.C. and EURATOM, instituted by the Eome Treaties of March 25, 1957.

scholarly journals Where Have the Guardians Gone? Law Enforcement and the Politics of Supranational Forbearance in the European Union

2022 ◽  
Author(s):  
R. Daniel Kelemen ◽  
Tommaso Pavone
Keyword(s):  
European Union ◽  
Law Enforcement ◽  
European Commission ◽  
International Organizations ◽  
Union Member ◽  
The European Union ◽  
Member States ◽  
Elite Interviews ◽  
Policy Proposals ◽  
European Union Member States

Why would a supranational law enforcer suddenly refrain from wielding its powers? We theorize the supranational politics of forbearance– the deliberate under-enforcement of the law– and distinguish them from domestic forbearance. We explain why an exemplary supranational enforcer– the European Commission– became reluctant to launch infringements against European Union member states. While the Commission’s legislative role as “engine of integration” has been controversial, its enforcement role as “guardian of the Treaties” has been viewed as less contentious. Yet after 2004, infringements launched by the Commission plummeted. Triangulating between infringement statistics and elite interviews, we trace how the Commission grew alarmed that aggressive enforcement was jeopardizing intergovernmental support for its policy proposals. By embracing dialogue with governments over robust enforcement, the Commission sacrificed its role as guardian of the Treaties to safeguard its role as engine of integration. Our analysis holds broader implications for the study of forbearance in international organizations.

scholarly journals ENVIRONMENT CRIMINAL LAW IN TODAY EUROPEAN UNION

2013 ◽  
Vol 7 (3) ◽  
Author(s):  
Ion Flămînzeanu
Keyword(s):  
European Union ◽  
Criminal Law ◽  
Union Member ◽  
The European Union ◽  
Member States ◽  
Cross Border ◽  
Distribution Of Powers ◽  
Union Action ◽  
The One ◽  
European Union Member States

AbstractEnvironment crime is among the European Union’s central concerns. The TampereEuropean Council of 15 and 16 October 1999 at which a first work program for theEuropean Union action in the field of Justice and Home Affairs was adopted asked thatefforts be made to adopt common definitions of offences and penalties focusing on a numberof especially important sectors, amongst them environment crime. But despite this agreementabout the importance of joint the European Union action, environmental criminal law hasbecome the centre of a serious institutional fight between the European Commission,supported by the European Parliament on the one hand and the Council, supported by thegreat majority of the European Union member states on the other hand. At stake is nothingless than the distribution of powers between the first and the third pillars, and therefore alsobetween the Commission and the European Union’s member states. The effect of this fight iscurrently a legal vacuum on general environmental criminal law that was closed with theDirective 2008/99/CE, taking into consideration the cross-border dimension of environmentalcrime and the existing significant differences in the national legislation of the EuropeanUnion member states.

scholarly journals Castaño avoids a clash between the ECtHR and the CJEU, but erodes Soering. Thinking human rights transnationally

2020 ◽  
pp. 203228442097974
Author(s):  
Sibel Top ◽  
Paul De Hert
Keyword(s):  
European Union ◽  
Human Rights ◽  
Union Member ◽  
The European Union ◽  
Member States ◽  
Court Of Justice ◽  
European Court ◽  
Criminal Matters ◽  
European Union Member States

This article examines the changing balance established by the European Court of Human Rights (ECtHR) between human rights filters to extradition and the obligation to cooperate and how this shift of rationale brought the Court closer to the position of the Court of Justice of the European Union (CJEU) in that respect. The article argues that the ECtHR initially adopted a position whereby it prioritised human rights concerns over extraditions, but that it later nuanced that approach by establishing, in some cases, an obligation to cooperate to ensure proper respect of human rights. This refinement of its position brought the ECtHR closer to the approach adopted by the CJEU that traditionally put the obligation to cooperate above human rights concerns. In recent years, however, the CJEU also backtracked to some extent from its uncompromising attitude on the obligation to cooperate, which enabled a convergence of the rationales of the two Courts. Although this alignment of the Courts was necessary to mitigate the conflicting obligations of European Union Member States towards both Courts, this article warns against the danger of making too many human rights concessions to cooperation in criminal matters.

Prospects for European Integration of the Republic of Moldova and the Constitutional Component

2021 ◽  
pp. 84-89
Author(s):  
K. Gylka
Keyword(s):  
European Union ◽  
European Economic Community ◽  
European Countries ◽  
Minority Languages ◽  
The European Union ◽  
Economic Community ◽  
European Continent ◽  
European Economic ◽  
Economic Relations ◽  
The Republic

The European Union (EU) is an economic and political union of 28 European countries. The population is 508 million people, 24 official and working languages and about 150 regional and minority languages. The origins of the European Union come from the European Coal and Steel Community (ECSC) and the European Economic Community (EEC), consisting of six states in 1951 - Belgium, France, Germany, Italy, Luxembourg and the Netherlands. These countries came together to put an end to the wars that devastated the European continent, and they agreed to share control over the natural resources needed for war (coal and steel). The founding members of ECSC have determined that this European project will not only be developed in order to share resources or to prevent various conflicts in the region. Thus, the Rome Treaty of 1957 created the European Economic Community (EEC), which strengthened the political and economic relations between the six founding states. The relevance of the topic stems from their desire of peoples and countries to live better. The purpose of the study is to identify the internal and external development mechanisms of European countries and, on this basis, to formulate a model of economic, legislative and social development for individual countries. The results of the study provide a practical guideline for determining the vector of the direction of efforts of political, economic, legislative, humanitarian, etc.

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