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The rules controlling State aid and subsidies on the EU and the WTO level touch nearly every aspect of national law. Written by a team of experts from the judiciary, practice, academia, and officials, this book provides a thorough and analytic approach to this vital area of law.
This book covers three topics that have dominated financial market regulation and supervision debates: digital finance, sustainable finance, and the Banking and Capital Markets Union. Within the first part, seven chapters will tackle specific questions arising in digital finance, including but not limited to artificial intelligence, tokenisation, and international regulatory cooperation in digital financial services. The second part addresses one of humanity’s most pressing issues today: the climate crisis. The quest for sustainable finance is driven by political actors and a common understanding that climate change is a severe threat. As financial institutions are a cornerstone of human i...
This timely book explores the legal and practical challenges created by the increasingly automated decision-making procedures underpinning EU multilevel cooperation, for example, in the fields of border control and law enforcement. It argues that such procedures impact not only the rights to privacy and data protection, but fundamentally challenge the EU constitutional promise of effective judicial protection
Major changes in EU tax law demand an analysis of not just the current state of the field, but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law, and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts. Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding o...
This timely book scrutinises the mechanisms for guaranteeing respect for the rule of law in the European legal system. Focusing on external relations, it assesses the capacity of the EU to disseminate these values as a global actor and offers novel suggestions for how this capacity could be exercised more effectively.
This insightful book analyses the role that EU general principles have taken in the protection of fundamental rights within the EU since the Lisbon Treaty. In particular, the author focuses on the relationship between written law (the Charter of Fundamental Rights) and unwritten law (the general principles) within the institutional framework of the EU. The book demonstrates that due to their complementary and autonomous function toward the protection of fundamental rights, the general principles still play a key role within the Union despite the binding force of the Charter.
Transfer pricing continues to be one of the most significant areas of heightened controversy in international taxation for multinational enterprises and tax administrations. Due to its far-reaching consequences, tax professionals and individual tax jurisdictions are required to understand the fundamentals of the topic, which is often caught in a maze of literature. Emerging from the joint research conducted by the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business), the international tax law firm L&P – Ludovici Piccone & Partners, and the experiences from the annual advanced transfer pricing courses and conf...
Dieser Band enthält die Referate und Diskussionen der Tagung der Staatsrechtslehrervereinigung in Bochum vom 4. bis 6. Oktober 2023: BESTIMMUNGSFAKTOREN "GUTER VERWALTUNG" Sebastian Unger, Bettina Schöndorf-Haubold: Historische Konstanten und neue Impulse in der Entwicklung des verfassungsrechtlichen Verständnisses von "guter Verwaltung" Markus Ludwigs, Jan Henrik Klement: Zeithorizonte von Verwaltung - Krisenmanagement, langfristige Planung und Systemkohärenz Ralf Müller-Terpitz, Johannes Reich: Information als Voraussetzung des Verwaltungshandelns Jörg Gundel, Monika Polzin: Supranationale und grenzüberschreitende Verwaltung - neue Formen der Ausübung von Hoheitsgewalt
Das Zusammenwirken der Europaischen Union und der mitgliedstaatlichen Verwaltungen im Europaischen Verwaltungsverbund stellt das unionsrechtliche Haftungssystem vor strukturelle Herausforderungen. Ausgehend von einer Analyse der Verwaltungswirklichkeit und der unionsgerichtlichen Rechtsprechung zeigt Verena Heil, dass die Union uber die informelle Zusammenarbeit steuernd auf die Mitgliedstaaten Einfluss nimmt, ohne hierfur haftungsrechtliche Verantwortung zu ubernehmen. Sie begrundet anhand der relevanten unionsverfassungsrechtlichen Anforderungen, dass es insofern einer grundlegend neuen Ordnung der ausservertraglichen Haftung bedarf. Hierfur entwickelt sie sowohl eine Losung de lege lata als auch de lege ferenda.
Thomas Matthies untersucht in seiner Dissertation zwei Beschlüsse, mittels derer 160.000 Asylantragsteller aus den Staaten Italien und Griechenland in die übrigen Mitgliedstaaten der Europäischen Union verteilt werden sollten. Ziel der Dissertation ist es nachzuweisen, inwieweit diese den primärrechtlichen Anforderungen entsprachen und wie sie den Solidaritätsgrundsatz des Art. 80 AEUV verwirklichten. Schwerpunktmäßig wird in einem zweiten Teil die individuelle Rechtsposition der Antragsteller im Umsiedlungsverfahren untersucht. Im Ergebnis hätten den Antragstellern mehr Rechte im Umsiedlungsverfahren zuerkannt werden müssen. In seinem letzten Kapitel wendet Thomas Matthies seine Ergebnisse auf die neuen Vorschläge des Migrations- und Asylpakets der Europäischen Kommission an.