Zweitlotterien

2021 ◽  
Author(s):  
Hauke Gärtner

“Secondary lotteries” distributed by private operators without a German license via the Internet allow players to bet on large national and international lotteries without participating in them – and threaten the billions generated by the German state lottery monopoly. The present study comprehensively analyses the regulatory framework for lottery betting in Germany, which is characterised by considerable shortcomings regarding law making and enforcement. The interaction of the different levels of regulation – the German State Treaty on Gambling, European Union and constitutional law – as well as the special requirements for the coherence and consistency of state behaviour in the gambling sector are explained in detail.

Food Control ◽  
2013 ◽  
Vol 30 (2) ◽  
pp. 705-713 ◽  
Author(s):  
Dirk W. Lachenmeier ◽  
Sigrid Löbell-Behrends ◽  
Wolfgang Böse ◽  
Gerhard Marx

Author(s):  
Helena Borzenko ◽  
Tamara Panfilova ◽  
Mikhail Litvin

Purpose articles rassm and experience and benefits systems taxation countries European Union, manifestation iti the main limitations domestic taxlegislation and wired STI their comparisons. In general iti ways the provisiontax reporting countries Eurozone in the appropriate organs, dove STI need theintroduction Ukraine electronic methods receiving and processing such reports.define iti key directions reforming domestic tax legislation. Methodology research is to use aggregate methods: dialectical, statistical, historical, comparative. Scientific novelty is to are provided recommendations for improvement ofefficiency systems taxation of our states in international ratings characterizingtax institutions country. Therefore, despite some problems in legislation heldcomparative study systems taxation EU and Ukraine. Conclucions Coming fromof this, the main directions reforming tax systems Ukraine, in our opinion,today should become: improvement process administration, reduce scales evasiontaxes, provision more uniform distribution tax burden between taxpayers, themaximum cooperation tax bodies different levels as well adjustment systemselectronic interactions tax authorities and payers, tax system must contain ascan less unfounded benefits, consistent with the general by politics pricing.


Global Jurist ◽  
2019 ◽  
Vol 20 (1) ◽  
Author(s):  
Martino Reviglio

Abstract The externalization of migration management to third countries is becoming a recurrent phenomenon in international migration management. Soft law instruments emerged as an important strategy to externalize migration management to third countries through international migration agreements. In particular, in the last years the European Union and some member states have adopted bilateral and multilateral migration agreements in order to diminish the arrival of migrants in Europe. These agreements in the form of soft law instruments are problematic because do not follow the ordinary process of law making and thus it is difficult to assess their legal effectivity. The memorandum of understanding signed in February 2017 between Libya and Italy represents an illustrative case of the process of externalizing migration management through soft law. From a critical discussion of the memorandum, many problems in relation to its legal and material validity follow. In particular, the protection of migrants’ human rights in Libya is not guaranteed as the many international organization and NGOs reports indicate.


2021 ◽  
Author(s):  
Julia Wiechmann

The German state is a tax state and relies on current revenues. If a tax is declared incompatible with the constitutional law, the Federal Constitutional Court regularly orders its continued application until a new regulation is adopted. The taxpayer must then pay an unconstitutional tax without receiving any compensation for it. The order for continued application does not eliminate the constitutional infringement, but maintains it. The ECJ takes a much stricter approach to violations of EU law, since in its view the financial interests of a state are never suitable for maintaining an unconstitutional state. The work attempts to strike an appropriate balance between these two positions.


Author(s):  
Javier Tajadura Tejada

Este artículo analiza en primer lugar el significado de la secesión en el Derecho Internacional y en el Derecho Constitucional. Asimismo, examina cómo se aborda el fenómeno de la secesión en el Derecho comunitario europeo. Esto obliga a estudiar dos tipos de problemas: por un lado, el de la secesión de un Estado miembro respecto de la propia Unión; por otro, el de la fragmentación de un Estado miembro por la secesión de una parte de su territorio. La conclusión es que la conservación o fragmentación de un Estado miembro de la Unión Europea no es un asunto interno: la secesión de partes de un territorio afecta al sistema político europeo en su conjunto, en la medida en que es una forma de integración federal donde no caben actos unilaterales que quebranten el principio de lealtad federal de la Unión y la ciudadanía europea que ha ido conformándose en las últimas décadas.This article analyzes the meaning of secession in international and constitutional law. It also examines the phenomenon of secession in European law. This requires studying two types of problems: the secession of a member state of the European Union and the fragmentation of a Member State for the secession of part of its territory. The conclusion is that conservation or fragmentation of a Member State of the European Union is not an internal matter. In our opinión, the political and legal system of the Union can be characterized also federally, which prevents the national and regional authorities to carry out unilateral acts that go against the principle of Community federal loyalty and European citizenship.


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