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An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repe...
Can—and should—participation be a means of achieving sustainability? The concepts of sustainability and participation are both in vogue, and many international, supranational and national legal texts and standards refer to these two concepts. However, there are still several unanswered questions that invite legal inquiry: which sustainability? Which kinds of participation? Participation by whom? How are the two concepts of sustainability and participation effectively interlinked in legal provisions? This book approaches the interconnection between sustainability and participation inductively and precisely in areas of law which are commonly associated with sustainability and sustainable development: national, European and international environmental and economic law.
This incisive book evaluates the legal effects of soft law, its foundations and how they behave in some of the most innovative areas of EU law. Combining theory, language and sectoral insights, this comprehensive review uses case studies to shed new light on the three core areas of soft law.
Presents a critical outline and comparison of selected EU Member State constitutional identities in the context of EU multilevel constitutionalism.
Despite its centrality to academic discussions of power and influence, there is little consensus in legal scholarship over what constitutes an actor in rule-making. This book explores the range of actors involved in rule-making within European Union law and Public International law, and focuses especially on actors that are often overlooked by formative and doctrinal approaches. Drawing together contributions from many scholars in various fields the book examines such issues as the accommodation of new actors in the process of postnational rule-making, the visibility or covertness of actors within the process, and the role of social acceptance and legitimacy in postnational rule-making. In its endeavour to render and examine the work and effect of actors often side-lined in the study of postnational rule-making, this book will be of great use and interest to students and scholars of EU law, international law and socio-legal studies.
This book examines selected actions and investments of the European Central Bank (ECB) from a climate and sustainability standpoint. Shedding new light on the topic from various angles – ethical, philosophical, political, economical and legal – it situates sustainability mainstreaming in the finance and investment field at all levels. The former ECB President Mario Draghi once said that he considered sustainable development and an intact environment to be human rights, and therefore enshrined in the EU Charter of Fundamental Rights. The acting ECB President Christine Lagarde added that the future path for the climate is uncertain, but it would remain within our power to influence it. However, with all that in mind the ECB’s policy of buying assets as securities is often questionable. This volume analyzes these actions in connection with sustainability, and puts forward practical recommendations for improving the ECB’s investment strategy on its way creating a sustainable financial market.
A state-of-the-art analysis of the contentious areas of EU law that have been put in the spotlight by populism.
This book examines the specific reforms in social protection that took place during the European financial crisis, while embedding them in a broader human rights and constitutional law framework of nine European countries. Analytical and comprehensive, this is a helpful tool for all legal professionals that deal with crisis-related reforms.
EU fiscal integration is indispensable to establishing a stable single currency in the long run. However, this integration is proving ever more difficult in light of increasing national constitutional opposition. The author of this groundbreaking book shows that this dilemma between EU fiscal integration and national constitutional limits can be refuted. He provides a structured, comparative overview and outlook on how the available national constitutional space can be adapted to the political aspirations aiming at implementing EU fiscal integration steps while at the same time effectively protecting the national constitutional values at stake. Beginning with a macro-comparative assessment o...
The Max Planck Handbooks in European Public Law series describes and analyzes the public law of the European legal space, an area that encompasses not only the law of the European Union but also the European Convention on Human Rights and, importantly, the domestic public laws of European states. Recognizing that the ongoing vertical and horizontal processes of European integration render legal comparison the task of our time for both scholars and practitioners, the project aims to foster a better understanding of the specific European legal pluralism and, ultimately, to contribute to the legitimacy and efficiency of European public law. The first volume of the series began this endeavour wi...