Die Gerichtsstandvereinbarung zwischen ZPO, EuGVVO und HGÜ

2019 ◽  
Author(s):  
Kai Stefan Danelzik
Keyword(s):  
European Union ◽  
Civil Procedure ◽  
The European Union ◽  
Legal Certainty ◽  
Reform Proposal ◽  
European Directive ◽  
Eu Directive ◽  
Procedure Code ◽  
Area Of Application ◽  
The Eu

For most companies, choice of court agreements are one of the most important legal instruments, with the result that legal certainty and transparency are essential for the functioning of (international) choice of court agreements. This study deals in detail with the legal bases relevant to choice of court agreements and the problems of demarcation that arise with regard to the different constellations of choice of court agreements in international legal relations. The analysis the study conducts shows that with regard to the priority of applying the EU Directive 44/2001 over the German civil procedure code (ZPO), hardly any conceivable area of application for the German ZPO remains. Accordingly, against the background of the results found, the study makes a reform proposal which largely aligns the ZPO with the aforementioned European Directive in order to avoid legal uncertainty and to harmonise the law on choice of court agreements within the European Union.

scholarly journals Digital business taxation issues and threats abstract

2020 ◽  
pp. 98-121
Author(s):  
Alanas Gulbinas ◽  
Kamilė Jogminaitė
Keyword(s):  
European Union ◽  
Modern Society ◽  
Current Situation ◽  
Business Taxation ◽  
The European Union ◽  
Bilateral Agreements ◽  
Corporate Profit ◽  
Eu Directive ◽  
The Impact ◽  
The Eu

“Article of digital business taxation issues and threats”, analyzes the impact of the digitalization in modern society and the changes of corporate profit tax. This article has been concentrated on the regulation of the European Union but mentions the international adjustments as well. The article has been written in a discussion of national law and bilateral agreements, which apply to the traditional permanent headquarters concept. This article discusses the current situation, where digital businesses are not being taxed with corporate profit tax, and possibilities to change it according to the needs of the digital economy In addition, when digital businesses emerged, the permanent headquarters concept, which taxed based on the permanent location, required further discussion and a new definition. Therefore, the article talks over the proposals of the European Union to equalize corporate profit taxation. The article analyzes the possible consequences and issues of the adaptation of the EU directive. In question of regulating the corporate profit tax, the authors discussed the competence of the EU.

Rebuilding trust: sustainability and non-financial reporting and the European Union regulation

2020 ◽  
Vol 28 (5) ◽  
pp. 701-725
Author(s):  
Matteo La Torre ◽  
Svetlana Sabelfeld ◽  
Marita Blomkvist ◽  
John Dumay
Keyword(s):  
European Union ◽  
Financial Reporting ◽  
Future Research ◽  
The European Union ◽  
Special Issue ◽  
Accounting Systems ◽  
Content Type ◽  
Research And Practice ◽  
Eu Directive ◽  
The Eu

Purpose This paper introduces the special issue “Rebuilding trust: Sustainability and non-financial reporting, and the European Union regulation”. Inspired by the studies published in the special issue, this study aims to examine the concept of accountability within the context of the European Union (EU) Directive on non-financial disclosure (hereafter the EU Directive) to offer a critique and a novel perspective for future research into mandatory non-financial reporting (NFR) and to advance future practice and policy. Design/methodology/approach The authors review the papers published in this special issue and other contemporary studies on the topic of NFR and the EU Directive. Findings Accountability is a fundamental concept for building trust in the corporate reporting context and emerges as a common topic linking contemporary studies on the EU Directive. While the EU Directive acknowledges the role of accountability in the reporting practice, this study argues that regulation and practice on NFR needs to move away from an accounting-based conception of accountability to promote accountability-based accounting practices (Dillard and Vinnari, 2019). By analysing the links between trust, accountability and accounting and reporting, the authors claim the need to examine and rethink the inscription of interests into non-financial information (NFI) and its materiality. Hence, this study encourages research and practice to broaden mandatory NFR practice over the traditional boundaries of accountability, reporting and formal accounting systems. Research limitations/implications Considering the challenges posed by the COVID-19 crisis, this study calls for further research to investigate the dialogical accountability underpinning NFR in practice to avoid the trap of focusing on accounting changes regardless of accountability. The authors advocate that what is needed is more timely NFI that develops a dialogue between companies, investors, national regulators, the EU and civil society, not more untimely standalone reporting that has most likely lost its relevance and materiality by the time it is issued to users. Originality/value By highlighting accountability issues in the context of mandatory NFR and its linkages with trust, this study lays out a case for moving the focus of research and practice from accounting-based regulations towards accountability-driven accounting change.

Extended Confiscation and the Proposed Directive on Freezing and Confiscation of Criminal Proceeds in the EU: On Striking a Balance between Efficiency, Fairness and Legal Certainty

2013 ◽  
Vol 21 (2) ◽  
pp. 127-162 ◽  
Author(s):  
Johan Boucht
Keyword(s):  
European Union ◽  
National Level ◽  
European Parliament ◽  
Theoretical Framework ◽  
Target Area ◽  
The European Union ◽  
Legal Certainty ◽  
Proceeds Of Crime ◽  
Procedural Safeguards ◽  
The Eu

This article consists of a principled analysis of extended confiscation as a legal phenomenon according to Article 4 of the Proposal for a directive of the European Parliament and of the Council on the freezing and confiscation of proceeds of crime in the European Union (COM (2012) 85 final). The analysis aims at creating a theoretical framework by which the legitimacy of schemes on extended confiscation can be assessed, both at EU level and at national level. This model utilises three parameters of assessment: the target area of extended confiscation, procedural safeguards and fairness (proportionality). The Commission proposal is set against these parameters and a suggestion is made for how the provision in the proposal could be revised in order to better fulfil the conditions put forward.

scholarly journals A menekültügyi őrizet elrendelésének anyagi jogi feltételei az uniós jog tükrében

2015 ◽  
Vol 12 (1-2) ◽  
pp. 21-31
Author(s):  
Árpád Kiss
Keyword(s):  
European Union ◽  
Human Rights ◽  
Law Enforcement ◽  
Asylum Seeker ◽  
Illegal Immigrants ◽  
The European Union ◽  
Transit Country ◽  
Eu Directive ◽  
The Right ◽  
The Eu

Hungary lies in the route of the stream of refugees coming from the Balkan. It is a transit country, so the refugees do not typically intend to stay here, they rather wish to travel torwards to West- and North Europe. Particular sections of Hungary's border also mean the external borders of the European Union, the area of freedom, security and justice, which has a common asylum system. Significant part of illegal immigrants presents asylum claim only to avoid the aliens procedures. From the 1st of January 2013, the legislature terminated the aliens detention against asylum applicants. From 1st of July 2013 the Hungarian legislature reintroduced the possibility of detention of applicants. The new regulation has been placed in Act LXXX of 2007 on the Right of Asylum, Sections 31/A-31/H by Act XCIII of 2013 on the Amendment of Particular Laws Concerning Law Enforcement. The introduction of asylum-seeker detention and the practice of its application have raised dust. In my essay I am introducing the connections between the reasons of ordering asylum-seeker detention in the Act on Asylum and its backgroud in the EU Directive. I am not dealing with the question of compatibility of asylum detention and human rights and with problematic procedural issues, because I consider it more important to review the substantive conditions of asylum-seeker detention and the certain practical questions of its application therefore I am focusing on this segment of jurisdiction.

scholarly journals Ecological taxes in some European countries

2004 ◽  
Vol 49 (162) ◽  
pp. 209-224 ◽  
Author(s):  
Sanja Filipovic
Keyword(s):  
European Union ◽  
Fossil Fuels ◽  
European Countries ◽  
Eastern European ◽  
The European Union ◽  
Eu Directive ◽  
Production And Consumption ◽  
Previous Decade ◽  
Eastern European Countries ◽  
The Eu

Production and consumption of fossil fuels is one of the major causes of the green house effect, which is in economics known as a form of ecological externality. Fiscal solution, as one way of internalization of externalities, is based on polluters-pay principle and the imposition of tax on emission. Although the implementation of ecological tax was intensified during the previous decade, fiscal revenues are modest and account for only 5% of the total fiscal revenues of the European Union. Taxes on energetic products, accounting for 76%, are dominant among ecological taxes. Since the EU Directive 82/92 imposes minimum excise rates on oil products, during the last decade Central Eastern European countries have increased excise rates on fossil fuels and fully engaged in the field of ecological policy.

Resolution 2300 (Council of Eur. Parl. Assembly)

2020 ◽  
Vol 59 (3) ◽  
pp. 487-494
Author(s):  
David Lewis
Keyword(s):  
European Union ◽  
Human Rights ◽  
The European Union ◽  
Council Of Europe ◽  
Member States ◽  
National Legislation ◽  
Eu Member States ◽  
Eu Directive ◽  
The Eu

This Resolution was adopted in October 2019 following a report of the Committee on Legal Affairs and Human Rights. It has to be seen in the context of previous Council of Europe activity on this topic as well as the European Union (EU) Directive on the protection of persons who report breaches of Union law. The content of the EU Directive was agreed earlier in 2019 and EU Member States are obliged to transpose it into national legislation by December 2021.

scholarly journals Engaging Asian States on Combating IUU Fishing: The Curious Case of the State of Nationality in EU Regulation and Practice

2021 ◽  
pp. 1-27
Author(s):  
Arron Nicholas Honniball
Keyword(s):  
European Union ◽  
International Law ◽  
The State ◽  
The European Union ◽  
Legal Certainty ◽  
Identification Procedure ◽  
Eu Regulation ◽  
Iuu Fishing ◽  
Global Action ◽  
The Eu

Abstract Global common concerns – including combating illegal, unreported and unregulated (IUU) fishing – necessitate effective global action to avoid displacing illegal practices to under-regulated jurisdictions. The response in international law has therefore included the obligation upon all states to exercise jurisdiction, albeit with varying clarity regarding the existence and scope of duties for each jurisdictional basis. This article argues that, through its non-cooperating third country identification procedure, the European Union (EU) has sought unilaterally to crystalize and promote the implementation of an obligation upon states to exercise extraterritorial active personality-based jurisdiction over their own nationals engaged in IUU fishing. This is demonstrated through an analysis of EU practice relating to Asian states and remains true despite the EU's non-cooperating third country identification procedure only formally targeting flag, port, coastal, and market states. The EU and Asian states have improved their laws governing nationals engaged in IUU fishing, but concerns over legal certainty arise.

scholarly journals Cultures in Dialogue. Institutional and Individual Challenges for EU Institutions and EU Citizens from the Perspective of Legal Linguistics

2017 ◽  
Vol 24 (46) ◽  
pp. 25
Author(s):  
Karin Luttermann
Keyword(s):  
European Union ◽  
Language Model ◽  
Language Models ◽  
The European Union ◽  
Legal Certainty ◽  
Native Languages ◽  
The Status ◽  
Rules Of Procedure ◽  
Global Language ◽  
The Eu

In the European Union, numerous cultures have entered into dialogue. Currently, there are 23 official languages (EU languages) and therefore 506 possible language combinations for translation. This makes demands on the EU institutions and on EU citizens as well. Linguistic divergence makes legal certainty a rather shaky matter. There are also divergences from the EU linguistic regime regarding the official and the working languages. For reasons of efficiency, the institutions of the Union communicate internally in merely a small number of working languages, for the most part without any basis for this in the Rules of Procedure. The Court of Justice of the European Union traditionally uses French. All documents are translated from the language of the case into the working language. Although the decision, formulated in French, is re-translated into the language of the case, this translated version is classified as the original version and not as a translation. This is of importance for the status of authenticity because the decision only has full legal effect in the language of the case.Traditional language models favour a reduction of the EU languages. Their representatives argue either with regard to the practice of the use of three languages in the EU institutions, or they advocate English as a global language, or they call for neutral languages. In contrast, the European Reference Language Model, which is developed along the lines of legal linguistics, suggests a concept of reference and native languages. It would lead to a reduction in the translation load in Brussels and Luxembourg. But first and foremost, it would be able to improve the linguistic quality of legal documents (e.g., directives, regulations) and therefore also their application to legal practice (e.g. legal certainty, comprehensibility of legal texts). At the same time, the model respects the dignity of each EU Member State in the form of its language.

The European Union and the Rights of Individuals in Criminal Proceedings

2019 ◽  
pp. 114-136
Author(s):  
Valsamis Mitsilegas
Keyword(s):  
European Union ◽  
The European Union ◽  
Criminal Proceedings ◽  
Eu Directive ◽  
Transformative Potential ◽  
Right To Information ◽  
The Right ◽  
Procedural Rights ◽  
Right Of Access ◽  
The Eu

This chapter considers the secondary legislation that has been adopted by European Union institutions under Article 82(2) TFEU (Treaty on the Functioning of the European Union) in the field of procedural rights in criminal proceedings. Article 82(2) TFEU is included in the Lisbon Treaty conferring to the EU express competence to adopt minimum standards on criminal procedure. The chapter first provides an overview of the EU Directive on the right to interpretation and translation, the right to information, the right of access to a lawyer, the right to legal aid, procedural rights of children, and presumption of innocence. It then discusses some of the key challenges in reaching agreement on EU standards on procedural rights in criminal proceedings, before concluding with an analysis of the transformative potential of EU law on procedural rights when viewed within the broader constitutional and institutional context of the EU.

scholarly journals IMMIGRATION POLICY OF THE EUROPEAN UNION

2016 ◽  
Vol 1 (9) ◽  
Author(s):  
Jasna Čošabić
Keyword(s):  
European Union ◽  
Human Rights ◽  
Immigration Policy ◽  
Comparative Method ◽  
Immigration Policies ◽  
Ageing Population ◽  
The European Union ◽  
Skilled Workers ◽  
Eu Directive ◽  
The Eu

Immigration to European Union (hereinafter referred to as the ‘EU’) as a realityand a need of refreshing its ageing population has made the EU to recently adoptsome important documents. Traditionally, European countries seem to be more closedtowards the immigration comparing to United States of America and Canada whichenabled the entry of new population even through various lotteries. However, EU didrecognize the need for import of experts from various areas. Thus the Council hasadopted the EU Blue Card Directive for highly skilled workers (Directive2009/50/EC). Still, having in mind the legal power of a EU Directive, the membercountries are given the power to adopt their immigration policies. This paper analysesthe regulations on immigration enacted by the EU and the implementation of suchregulations at the level of member countries. Although the EU does regulate theimmigration policy, it is up to the member states to deal with particular cases. In thatrespect the paper shall also address the issues of immigration which violated theEuropean Convention on Human Rights and Fundamental Freedoms by analyzing thekey judgments of the European Court for Human Rights in Strasbourg. The issue ofresidence v. citizenship as the grounds of immigration shall also be explained. Theshort overview of inter migration in the EU, is presented for the purposes ofcomparison. The paper is based on a hypothesis that immigration policies in membercountries still lack some consistency in the implementation of EU regulations, andtherefore reveal weaknesses of the EU immigration policy. Method used in this paperis normative analysis, method of induction and deduction, comparative method andcase study.

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