scholarly journals La influencia de los textos no vinculantes del Consejo de Europa sobre independencia judicial en el TEDH y en la UE

2021 ◽  
pp. 161
Author(s):  
Rafael Bustos Gisbert
Keyword(s):  
Rule Of Law ◽  
Case Law ◽  
Eastern European ◽  
The European Union ◽  
Council Of Europe ◽  
Eu Member States ◽  
European Court ◽  
Before And After ◽  
Eastern European Countries ◽  
Basic Standards

El artículo examina los documentos elaborados sobre independencia judicial por distintos órganos del Consejo de Europa. Tiene en cuenta la diferente aproximación en los mismos antes y después de la crisis del Estado de Derecho en algunos de los Estados europeos a partir de 2010. Tras resumir los estándares básicos elaborados en tales textos, se estudia su influencia en el Consejo de Europa y en la UE. En el primer sentido se examina su presencia en la jurisprudencia del TEDH. Respecto a la UE se examina el modo en que ha condicionado la labor de la Comisión en la supervisión del respeto al Estado de Derecho por los Estados miembros desde que comenzara a usarlos para evaluar las candidaturas de los países del Este a ingresar en la UE a finales del pasado siglo, hasta su incorporación al Informe sobre el Estado de Derecho en la UE aprobado en octubre de 2020.This essay focuses on the documents on judicial independence drafted by Council of Europe bodies. It takes into account its diverse approaches before and after the rule of Law backsliding in some European States since 2010. The basic standards elaborated are summarized. Its influence is addressed both at the Council of Europe and at the European Unión. In the first sense it examines the influence of this soft law in the European Court of Human Rights case law. Secondly it focuses in the way it has conditioned the European Commission task of monitoring the effectiveness of rule of law in EU member states. This influence began when they were used to evaluate the candidatures of Eastern European countries to join the EU at the end of the last century but it has kept inspiring the Commision’s activities until the Report on Rule of Law issued in October 2010.

In Search of a Standard: References to the Rule of Law in the Case-law of the European Court of Human Rights

ICL Journal ◽  
2020 ◽  
Vol 14 (1) ◽  
pp. 43-69
Author(s):  
Eszter Polgári
Keyword(s):  
Human Rights ◽  
Rule Of Law ◽  
Case Law ◽  
Council Of Europe ◽  
The Rule Of Law ◽  
Working Definition ◽  
European Court ◽  
Structured Analysis ◽  
Definition Of ◽  
Grand Chamber

AbstractThe present article maps the explicit references to the rule of law in the jurisprudence of the ECtHR by examining the judgments of the Grand Chamber and the Plenary Court. On the basis of the structured analysis it seeks to identify the constitutive elements of the Court’s rule of law concept and contrast it with the author’s working definition and the position of other Council of Europe organs. The review of the case-law indicates that the Court primarily associates the rule of law with access to court, judicial safeguards, legality and democracy, and it follows a moderately thick definition of the concept including formal, procedural and some substantive elements. The rule of law references are predominantly ancillary arguments giving weight to other Convention-based considerations and it is not applied as a self-standing standard.

scholarly journals Central and Eastern European Countries before and after the 2008 Financial Crisis: Economic Overview and Transportation Companies

2014 ◽  
Vol 2 (2) ◽  
pp. 221
Author(s):  
Lembo Tanning ◽  
Toivo Tanning
Keyword(s):  
Economic Crisis ◽  
Labour Productivity ◽  
Value Added ◽  
Lessons Learned ◽  
The European Union ◽  
Eu Member States ◽  
Crisis Theory ◽  
Before And After ◽  
The 2008 Financial Crisis ◽  
Eastern European Countries

<p><em>One of the main aims of the European Union (EU) is the European competitiveness. To achieve this goal, it is important to study the lessons of the economic crisis. This in turn allows the development of measures.</em></p> <p><em>The aim of this article is to analyse the economic crisis lessons of the transportation and storage<strong> </strong>enterprises of Poland and other new EU Member States from Central and Eastern Europe (CEE-8), and to compare them on the EU level.</em></p> <p><em>The purpose </em><em>is to analyse the labour productivity<strong> </strong>before and after the economic crisis by<strong> </strong>gross value added per person employed and employee and turnover per person employed.</em></p> <p><em>We will look at how the economic crisis has affected the labour productivity of transportation companies and analyze the changes in the companies. </em></p> <p><em>In the background, we look at the countries’ economic (GDP) development and quality of life. </em></p> <p><em>What are the lessons learned from the economic crisis?</em></p> <p><em>The literature review shows the </em><em>crisis theory. </em></p> <p><em>We present for discussion the objective and subjective factors of the economic crisis of the companies.</em></p> <p><em>Based on this and previous publications, we will offer a number of generalized suggestions.</em></p>

scholarly journals The other side of tax discrimination

2019 ◽  
Vol 40 (2) ◽  
pp. 929-956
Author(s):  
Mateusz Wąsik
Keyword(s):  
Sexual Orientation ◽  
Case Law ◽  
The European Union ◽  
Eu Member States ◽  
Legal Provisions ◽  
Long Run ◽  
European Court ◽  
Domestic Law ◽  
Personal Taxation ◽  
The Eu

The purpose of the paper is to present the tax consequences resulting from the lack of recognition of registered partnerships and same-sex marriages in certain EU member states, taking the example of Poland. These aspects are usually perceived as discrimination of citizens based on their sexual orientation. The author of this paper has focused on various aspects of possible discrimination, mainly concerning discrimination on the grounds of personal taxation, including inheritance and gift taxes. For these purposes, the author analysed the domestic tax rules differentiating couples living in a marriage and couples without that possibility. These legal provisions have been analysed together with the most recent domestic jurisprudence. Furthermore, the paper presents comparative analyses of domestic rules with EU law. Due to the lack of case-law oriented towards fiscal discrimination due to sexual orientation, the relevant CJEU (the Court of Justice of the European Union, hereinafter: the CJEU) and ECHR (the European Court of Human Rights, hereinafter: the ECHR) case-law have been recalled to reveal possible violations of fundamental freedoms and tax discrimination. The author makes a connection between the lack of proper regulations implemented in the domestic law with the unjustified differentiation of cross-border families on tax grounds. In the long run, only the harmonisation of personal taxation at the EU level can lead to a resolution to this situation. Alternatively, as an interim solution, the relevant ECHR judgment may be of assistance.

scholarly journals The 346 Clause of TFEU Regulation in Different EU Member States

Teisė ◽  
2019 ◽  
Vol 113 ◽  
pp. 123-138
Author(s):  
Vilius Kuzminskas
Keyword(s):  
European Union ◽  
Case Law ◽  
European Court Of Justice ◽  
The European Union ◽  
Member States ◽  
Eu Member States ◽  
Court Of Justice ◽  
European Court

The article discloses the fixed exclusion regulation of Clause 346 in the Treaty of Function of the European Union in different EU member states. A further assessment of different relevant judicial approaches to regulation are disclosed and evaluated in accordance with the European Court of Justice case law and procurement in the defense area doctrine.

scholarly journals Protection of Whistleblowers by the European Union, the Council of Europe, and the European Court of Human Rights

2021 ◽  
Vol 1 ◽  
pp. 25-36
Author(s):  
Sára Kiššová
Keyword(s):  
European Union ◽  
Human Rights ◽  
Case Law ◽  
European Convention ◽  
The European Union ◽  
Council Of Europe ◽  
European Court ◽  
Financial Interests ◽  
Internal Sources ◽  
Illegal Activities

Whistleblower protection in the European Union is undergoing significant developments. The new Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons reporting breaches of Union law sets a minimum standard for the protection of whistleblowers. It is awaiting implementation in Member States' national law by December 2021. However, a certain level of protection is also guaranteed by the European Court of Human Rights case law principles. Reports of illegal activities provided from close internal sources can strengthen the protection of the EU's financial interests. Adequate protection is needed to prevent retaliation against whistleblowers. As the deadline for transposing this directive approaches, the article aims to analyse the Directive 2019/1973 and compare it with the protection guaranteed by Article 10 of the European Convention on Human Rights.

The European Union and the Territorial Scope of European Territories

2007 ◽  
Vol 38 (1) ◽  
pp. 51 ◽  
Author(s):  
Jacques Ziller
Keyword(s):  
European Union ◽  
Case Law ◽  
European Court Of Justice ◽  
The European Union ◽  
Eu Member States ◽  
Court Of Justice ◽  
European Court ◽  
Overseas Territories ◽  
Relationship Of ◽  
The Relationship

In this paper Professor Ziller addresses the intriguing question of the relationship of the European Union – which is not a state and which has no territory of its own – to the territories of EU Member States. The paper provides a survey of the overseas territories affected and the evolution of the case law of the European Court of Justice on the extent to which the provisions of the EC Treaty apply to the European territories overseas.

International Agreements of the Member States

2021 ◽  
pp. 506-544
Author(s):  
Jan Wouters ◽  
Frank Hoffmeister ◽  
Geert De Baere ◽  
Thomas Ramopoulos
Keyword(s):  
Case Law ◽  
International Agreements ◽  
European Court Of Justice ◽  
The European Union ◽  
Member States ◽  
Eu Member States ◽  
Eu Membership ◽  
European Court ◽  
The Status ◽  
Investment Agreements

This chapter deals with the status of international agreements of EU Member States in the EU legal order. With reference to relevant European Court of Justice (ECJ) case law, it provides a useful overview of different categories. Agreements concluded between Member States with third States before EU membership enjoy certain protection under Article 351 of the Treaty on the Functioning of the European Union (TFEU) whereas agreements concluded during EU membership need to fully comply with EU law. The chapter also discusses inter-se agreements between Member States alone. Again, it recalls the relevant case law, according to which such agreements may either become inapplicable or be extended to benefit all EU citizens. The chapter exemplifies this issue with reference to the newest jurisprudence of the Court in the Achmea case on intra-EU investment agreements.

In Search of a Standard: References to the Rule of Law in the Case-law of the European Court of Human Rights

ICL Journal ◽  
2020 ◽  
Vol 0 (0) ◽  
Author(s):  
Eszter Polgári
Keyword(s):  
Human Rights ◽  
Rule Of Law ◽  
Case Law ◽  
Council Of Europe ◽  
The Rule Of Law ◽  
Working Definition ◽  
European Court ◽  
Structured Analysis ◽  
Definition Of ◽  
Grand Chamber

AbstractThe present article maps the explicit references to the rule of law in the jurisprudence of the ECtHR by examining the judgments of the Grand Chamber and the Plenary Court. On the basis of the structured analysis it seeks to identify the constitutive elements of the Court’s rule of law concept and contrast it with the author’s working definition and the position of other Council of Europe organs. The review of the case-law indicates that the Court primarily associates the rule of law with access to court, judicial safeguards, legality and democracy, and it follows a moderately thick definition of the concept including formal, procedural and some substantive elements. The rule of law references are predominantly ancillary arguments giving weight to other Convention-based considerations and it is not applied as a self-standing standard.

scholarly journals Up or Down the Value Chain? A Comparative Analysis of the GVC Position of the Economies of the New EU Member States

2017 ◽  
Vol 1 (48) ◽  
pp. 19-36 ◽  
Author(s):  
Jan Hagemejer ◽  
Mahdi Ghodsi
Keyword(s):  
Value Chain ◽  
Economic Transition ◽  
Global Value Chains ◽  
Value Chains ◽  
Eastern European ◽  
The European Union ◽  
Member States ◽  
Eu Member States ◽  
Eastern European Countries ◽  
The Eu

Abstract The pattern of trade of the Central and Eastern European countries has been changing since the beginning of the economic transition in the early 1990s. By the end of the century this process was additionally strengthened by their integration with the European Union and overlapped with the development of global value chains (GVC) spanning across Europe with which the new member states (NMS) have become increasingly integrated. In this paper, we shed light on these changes by analysing the position of the NMS within the global value chains. We employ the upstreamness measure proposed by Antràs et al. (2012) and use the World Input–Output Database. Although we observe a global increasing trend in the upstreamness of all countries, we find that the NMS have in many cases gone against this trend while converging in their production structure within their group and with the EU-15. This convergence is mostly observed in Czech Republic, Hungary, Poland and Slovakia where the level of upstreamness in the most important exporting sectors was close to that of Germany by the end of the analysed period 1995−2011.

scholarly journals Profit Shifting and the Tax Response of Multinational Banks in Eastern Europe

2018 ◽  
Vol 66 (3) ◽  
pp. 729-736
Author(s):  
Daniel Anarfi ◽  
Danuše Nerudová
Keyword(s):  
Eastern Europe ◽  
Banking Sector ◽  
European Countries ◽  
Eastern European ◽  
The European Union ◽  
Policy Reforms ◽  
Profit Shifting ◽  
Firm Level ◽  
Eu Member States ◽  
Eastern European Countries

The aim of the paper is to measure the amount of profit shifting within the banking sector in Eastern European countries. The paper uses firm‑level bank data from the Bankscope database of multinational subsidiary banks operating in Eastern Europe for a period of 10 years (2006-2015). An empirical analysis is performed on the panel data to identify the profit‑shifting activities of these banks. Focusing on the banking sector of Eastern European countries, which are a microcosm of the European Union, substantial evidence of profit shifting is found and confirms that banks have enhanced tax‑planning opportunities similar to firms from different jurisdictions. The paper also seeks to contribute to recommendations on how fair and sustainable taxation and social policy reforms can increase the economic stability of the EU member states.

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