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

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.

Membership Eligibility in a Europe of Parliamentary Democracies, 1962–1969

This chapter uses extensive archival evidence to demonstrate how the membership norm adopted by the community in early 1962—that only parliamentary democracies are eligible for membership—shaped European Economic Community decisions on Spain, Turkey, and Greece in the 1960s. Despite its prior openness to Madrid, the EEC rejected Spain’s quest for association in 1962 after trade union activists and members of the European parliament highlighted the gap between the new norm and the repressiveness of the Spanish regime. Despite deep concerns about the under-developed state of the Turkish economy, the EEC approved an association agreement in 1963 that recognized Turkey’s membership eligibility after the country re-established its democratic institutions. And despite the advanced state of the association agreement with Greece, the EEC froze further developments following that country’s military coup in 1967 and linked further progress to a restoration of democracy in Athens.

IZAZOVI U IDENTIFICIRANJU RANJIVOSTI MIGRATNTICA NA JUŽNOJ GRANICI EUROPE: DOPRINOSI IZ BIOGRAFSKIH NARATIVA

In the 1980s, the Southern Frontier of Spain became one of the southern borders of the European Union after Spain entered into the European Economic Community (EEC). On the African continent, the Spanish cities of Ceuta and Melilla that border with Morocco are physically separated from Spain by the Mediterranean Sea. Those two cities became a privileged enclave for immigration control, but also for the detection of vulnerable conditions of the migrant population. This paper has a double objective: to describe the action research developed in the Center for the Temporary Residence of Immigrants in Ceuta and to analyze 49 biographical interviews with women residents of the Center within the framework of saidaction research. The results show the diversity of situations of vulnerability in which migrant women can find themselves in this border context. Hence, it is important to rethink the intervention to avoid secondary victimization within critical and humanistic models of intervention. This work, precisely, addresses the design of a tool for biographical narratives from the perspectives of integral health and care.

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

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.

5. Brexit

This chapter discusses UK membership of the European Union and the Brexit process. On 1 January 1973, the UK became a member of the European Economic Community, and the UK Parliament passed the European Communities Act 1972, allowing directly applicable European laws to take effect as part of UK domestic law which had an impact on parliamentary sovereignty. In the 2016 Brexit referendum, a narrow majority of the public voted in favour of leaving the European Union and the European Union (Withdrawal) Act 2018 repealed the European Communities Act 1972 on exit day when the UK left the European Union. Brexit has made significant changes to the UK constitution including the creation of a new body of retained EU law in UK domestic law, an impact on devolution, and raising the question of whether it has been a sufficient constitutional moment to trigger a codified UK constitution.

1. Constitutional History

This chapter surveys the historical evolution of the European Union in four sections. Section 1 starts with the humble origins of the Union: the European Coal and Steel Community (ECSC), which was set up by the 1951 Treaty of Paris. While limited in its scope, the ECSC introduced a supranational idea that was to become the trademark of the European Economic Community (EEC). Section 2 focuses the EEC, while Section 3 investigates the development of the (old) European Union founded through the Treaty of Maastricht. Finally, Section 4 reviews the reform efforts leading to the Lisbon Treaty, and analyses the structure of the—substantively—new European Union as it exists today. Concentrating on the constitutional evolution of the European Union, the chapter does not present its geographic development.